{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38901","citation":"Rev. & Tax. Code, § 38901","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 10. Disposition of Proceeds [38901. - 38908.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-10"}],"history":"Added by Stats. 1976, Ch. 176.","effective":null,"html":"<p>All taxes, interest and penalties imposed and all amounts of tax required to be paid under this part shall be made in remittances to the State Board of Equalization and shall be deposited in the State Treasury as provided in this chapter.</p>","text":"All taxes, interest and penalties imposed and all amounts of tax required to be paid under this part shall be made in remittances to the State Board of Equalization and shall be deposited in the State Treasury as provided in this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/disposition-of-proceeds-38901","source":"California Legislative Information bulk export (pubinfo)"}