{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38401","citation":"Rev. & Tax. Code, § 38401","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 5. Determinations [38401. - 38455.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-5"},{"name":"ARTICLE 1. Returns and Payments [38401. - 38405.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-5/article-1"}],"history":"Added by Stats. 1976, Ch. 176.","effective":null,"html":"<p>The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly period in which the scaling date for the timber harvested occurs.</p>","text":"The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly period in which the scaling date for the timber harvested occurs.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/returns-and-payments-38401","source":"California Legislative Information bulk export (pubinfo)"}