{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38703","citation":"Rev. & Tax. Code, § 38703","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 8. Administration [38701. - 38800.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-8"}],"history":"Added by Stats. 1976, Ch. 176.","effective":null,"html":"<p>Every timber owner shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require by rules or regulations.</p>","text":"Every timber owner shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require by rules or regulations.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-38703","source":"California Legislative Information bulk export (pubinfo)"}