{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38801","citation":"Rev. & Tax. Code, § 38801","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 9. Violations and Res Judicata [38801. - 38805.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-9"}],"history":"Repealed and added by Stats. 1987, Ch. 498, Sec. 37.","effective":null,"html":"<p>Any timber owner or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor punishable as provided in Section <a href=\"/rtc/38803\">38803</a>.</p>","text":"Any timber owner or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor punishable as provided in Section 38803.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-and-res-judicata-38801","source":"California Legislative Information bulk export (pubinfo)"}