{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38903","citation":"Rev. & Tax. Code, § 38903","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":"Amended by Stats. 1983, Ch. 1281, Sec. 47.   Effective September 30, 1983.","effective":"1983-09-30","html":"<p>(a) All taxes, interest, penalties and other amounts paid or collected pursuant to this part on or before July 31, 1983, except taxes paid or collected pursuant to Section 38301, shall be deposited in the Timber Tax Fund, which is hereby created.</p><p>(b) On and after August 1, 1983, all taxes, interest, penalties, and other amounts paid or collected pursuant to this part shall be deposited in the Timber Tax Fund.</p>","text":"(a) All taxes, interest, penalties and other amounts paid or collected pursuant to this part on or before July 31, 1983, except taxes paid or collected pursuant to Section 38301, shall be deposited in the Timber Tax Fund, which is hereby created. (b) On and after August 1, 1983, all taxes, interest, penalties, and other amounts paid or collected pursuant to this part shall be deposited in the Timber Tax Fund.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/disposition-of-proceeds-38903","source":"California Legislative Information bulk export (pubinfo)"}