{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38105","citation":"Rev. & Tax. Code, § 38105","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 18.5. TIMBER YIELD TAX [38101. - 38908.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5"},{"name":"CHAPTER 1. General Provisions and Definitions [38101. - 38110.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-1"}],"history":"Added by Stats. 1976, Ch. 176.","effective":null,"html":"<p>“Rate adjustment county” means the following counties: Alpine, Del Norte, El Dorado, Glenn, Humboldt, Lassen, Mendocino, Modoc, Nevada, Placer, Plumas, Shasta, Sierra, Siskiyou, Tehama, Trinity, and Yuba.</p>","text":"“Rate adjustment county” means the following counties: Alpine, Del Norte, El Dorado, Glenn, Humboldt, Lassen, Mendocino, Modoc, Nevada, Placer, Plumas, Shasta, Sierra, Siskiyou, Tehama, Trinity, and Yuba.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-38105","source":"California Legislative Information bulk export (pubinfo)"}