PART 18.5. TIMBER YIELD TAX [38101. - 38908.]
Part 18.5 added by Stats. 1976, Ch. 176.
§§ 38101–38908 · 134 sections
CHAPTER 1. General Provisions and Definitions §§ 38101–38110 · 11 sections
- § 38101 This part is known and may be cited as the “Timber Yield Tax Law.”
- § 38101.5 (a) The Legislature finds and declares that the forest resources and timberlands of the state are among the most valuable of the natural renewable resources of…
- § 38102 Except where the context otherwise requires, the definitions in this chapter govern the construction of this part.
- § 38103 “Timber” means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down,…
- § 38103.1 “Timberland” means privately or publicly owned land which is devoted to and used for growing and harvesting timber, or for growing and harvesting timber and…
- § 38104 “Timber owner” means any person who owns timber immediately prior to felling or the first person who acquires either the legal title or beneficial title to…
- § 38105 “Rate adjustment county” means the following counties: Alpine, Del Norte, El Dorado, Glenn, Humboldt, Lassen, Mendocino, Modoc, Nevada, Placer, Plumas, Shasta,…
- § 38106 “Person” includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company,…
- § 38108 “Scaling date” means the date when the quantity of timber harvested, by species, is first definitely determined. Except for national forest timber, the scaling…
- § 38109 “Immediate harvest value” means the amount that each species or subclassification of timber would sell for on the stump at a voluntary sale made in the…
- § 38110 “Yield tax” means the dollar amount derived by multiplying the net volume of harvested timber by the appropriate immediate harvest value per unit and by the…
CHAPTER 2. Imposition of the Tax §§ 38115–38116 · 2 sections
- § 38115 A timber yield tax is hereby imposed on every timber owner who harvests his timber or causes it to be harvested on or after April 1, 1977, and on every timber…
- § 38116 (a) Subject to the limitation in subdivision (b), there is exempted from the tax imposed by this part timber whose immediate harvest value is so low that, if…
CHAPTER 3. Determination of Rates §§ 38202–38204 · 3 sections
- § 38202 During December, 1978, and December of each subsequent year, after public hearings, the board shall adjust the yield tax rate to the nearest one-tenth of 1…
- § 38203 On or before December 31, 1978, and on or before December 31 of each year thereafter, the board shall certify to the Director of Finance and to the Legislature…
- § 38204 (a) On or before December 31, 1976, and periodically thereafter as determined by the board, the board after consultation with the Timber Advisory Committee and…
CHAPTER 4.5. Registration § 38351 · 1 section
- § 38351 Every person who owns timber subject to a timber harvest plan, every person who is required to file a notice of timber operations with the State Forester,…
CHAPTER 5. Determinations §§ 38401–38455 · 39 sections
ARTICLE 1. Returns and Payments §§ 38401–38405.5 · 6 sections
- § 38401 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…
- § 38402 On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period shall be filed with the board in such form…
- § 38403 The person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the office of the board.
- § 38404 The department, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns…
- § 38405 (a) Except as provided in subdivision (b), the California Department of Tax and Fee Administration for good cause may extend for not to exceed one month the…
- § 38405.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three…
ARTICLE 2. Deficiency Determinations §§ 38411–38419 · 9 sections
- § 38411 If the board is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the state by any person, it may compute and…
- § 38412 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in…
- § 38413 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
- § 38414 If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and…
- § 38415 If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations,…
- § 38416 The department shall give to the person written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the…
- § 38417 Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency…
- § 38418 In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months…
- § 38419 If before the expiration of the time prescribed in Section 38417 for serving a notice of deficiency determination the taxpayer has consented in writing to the…
ARTICLE 3. Determinations if No Return Made §§ 38421–38425 · 5 sections
- § 38421 If any person fails to make a return, the board shall make an estimate of the amount of the total timber harvested by the person and the immediate harvest…
- § 38422 In making a deterimination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
- § 38423 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in…
- § 38424 If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 percent of the amount…
- § 38425 Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be…
ARTICLE 4. Jeopardy Determinations §§ 38431–38435 · 5 sections
- § 38431 If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any determination will be…
- § 38432 If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination is made,…
- § 38433 The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however,…
- § 38434 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
- § 38435 In accordance with those rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
ARTICLE 5. Redeterminations §§ 38441–38447 · 7 sections
- § 38441 Any person against whom a determination is made under Articles 2 or 3 of this chapter or any person directly interested may petition for a redetermination…
- § 38442 Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to…
- § 38443 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his…
- § 38444 The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is…
- § 38445 The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
- § 38446 All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and…
- § 38447 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
ARTICLE 6. Interest and Penalties §§ 38451–38455 · 7 sections
- § 38451 (a) Subject to subdivision (c), a person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except…
- § 38451.5 (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per…
- § 38452 (a) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s…
- § 38453 (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of…
- § 38454 (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board,…
- § 38454.5 (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under…
- § 38455 (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or…
CHAPTER 6. Collection of Taxes §§ 38501–38578 · 39 sections
ARTICLE 1. Security for Tax §§ 38501–38505 · 7 sections
- § 38501 The department, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it such security as…
- § 38502 (a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a determination has been made against him or her…
- § 38503 (a) Subject to the limitations in subdivisions (b) and (c), the department may, by notice of levy, served personally, by first-class mail, or by electronic…
- § 38503.5 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure, if the board…
- § 38504 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest…
- § 38504.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 38504 an…
- § 38505 Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the…
ARTICLE 2. Suit for Tax §§ 38511–38515 · 5 sections
- § 38511 At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the…
- § 38512 The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials,…
- § 38513 In the action a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required.
- § 38514 In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of tax, of the…
- § 38515 In any action brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this state or may be served upon any…
ARTICLE 3. Judgment for Tax §§ 38521–38525 · 5 sections
- § 38521 If any amount required to be paid to the state under this part is not paid when due, the board may within three years after the amount is due file in the…
- § 38522 The county clerk immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the person in the…
- § 38523 An abstract of the judgment or a copy may be filed for record with the county recorder of any county. From the time of the filing the amount required to be…
- § 38524 Execution shall issue upon the judgment upon request of the board in the same manner as execution may issue upon other judgments, and sales shall be held under…
- § 38525 (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien or other property or that the release or…
ARTICLE 4. Priority and Lien of Tax §§ 38531–38532 · 2 sections
- § 38531 The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a)…
- § 38532 (a) If any amount required to be paid to the state under this part is not paid at the time that it becomes due and payable, the amount thereof, including…
ARTICLE 5. Warrant for Collection of Tax §§ 38541–38543 · 3 sections
- § 38541 At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last…
- § 38542 The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar…
- § 38543 The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the…
ARTICLE 6. Seizure and Sale §§ 38551–38554 · 4 sections
- § 38551 At any time within three years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount in the following manner:…
- § 38552 Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest of record in the property in…
- § 38553 At the sale the board shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property…
- § 38554 If upon the sale the moneys received exceed the total of all amounts, including interest, penalties, and costs due the state, the board shall return the excess…
ARTICLE 7. Payment on Termination of Business and Successor’s Liability §§ 38561–38565 · 5 sections
- § 38561 If any person liable for any amount under this part sells out his or her business or quits the business, the person’s successors or assigns shall withhold…
- § 38562 If the purchaser of a business fails to withhold from the purchase price as required, the purchaser becomes personally liable for the payment of the amount…
- § 38563 The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of this certificate,…
- § 38564 The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed…
- § 38565 If at the time a business is discontinued the board holds security pursuant to Section 38501 in the form of cash, government bonds, or insured deposits in…
ARTICLE 8. Miscellaneous Provisions §§ 38571–38578 · 8 sections
- § 38571 The board shall report to the Controller the amount of collections under this part, and the Controller shall keep a record thereof.
- § 38572 The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the…
- § 38573 In all proceedings under this chapter the board may act on behalf of the people of the State of California.
- § 38574 (a) Upon termination, dissolution, or abandonment of a corporate business, any officer or other person having control or supervision of, or who is charged with…
- § 38575 (a) For the purpose of collecting taxes, interest, additions to tax, and penalties, the board may enter into agreements with one or more private persons,…
- § 38576 The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of registration, the timber owner…
- § 38577 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under…
- § 38578 (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee…
CHAPTER 7. Overpayments and Refunds §§ 38601–38631 · 20 sections
ARTICLE 1. Claim for Refund §§ 38601–38607 · 8 sections
- § 38601 If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the…
- § 38602 (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the last day of the month following the close of the…
- § 38602.5 (a) The limitation period specified in Section 38602 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 38603 Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
- § 38604 Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.
- § 38605 Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the manner prescribed for service…
- § 38606 Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5,…
- § 38607 (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any…
ARTICLE 2. Suit for Refund §§ 38611–38617 · 7 sections
- § 38611 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against…
- § 38612 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected…
- § 38613 Within 90 days after the mailing of the notice of the board’s action upon a claim filed pursuant to Article 1 (commencing with Section 38601), the claimant may…
- § 38614 If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the…
- § 38615 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any timber yield tax or timber reserve fund tax due and…
- § 38616 In any judgment, interest shall be allowed at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, upon the amount found to…
- § 38617 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or…
ARTICLE 3. Recovery of Erroneous Refunds §§ 38621–38624 · 4 sections
- § 38621 (a) The Controller may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed in an action…
- § 38622 The action shall be tried in the County of Sacramento unless the court with the consent of the Attorney General orders a change of place of trial.
- § 38623 The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials,…
- § 38624 (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that…
ARTICLE 4. Cancellations § 38631 · 1 section
- § 38631 If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its…
CHAPTER 8. Administration §§ 38701–38800 · 9 sections
- § 38701 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the application, administration and…
- § 38702 The board may employ accountants, auditors, appraisers, investigators, assistants, and clerks necessary for the efficient administration of this part and may…
- § 38703 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.
- § 38704 The board or any person authorized in writing by it may examine the books, papers, records, and timber of any timber owner or timber operator as defined in…
- § 38705 Except as provided in Sections 38402 and 38706, it is unlawful for the board or any person having an administrative duty under this part to make known in any…
- § 38706 Upon written request of the assessor of any county containing timber, the board shall permit the assessor, or any duly authorized deputy or employee of such…
- § 38707 (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,…
- § 38708 (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions…
- § 38800 (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability where…
CHAPTER 9. Violations and Res Judicata §§ 38801–38805 · 5 sections
- § 38801 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…
- § 38802 Any person required to make, render, sign, or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination…
- § 38803 Any violation of this part by any person is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand dollars ($1,000) and not more…
- § 38804 Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense.
- § 38805 In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the same quarterly period…
CHAPTER 10. Disposition of Proceeds §§ 38901–38908 · 5 sections
- § 38901 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…
- § 38903 (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…
- § 38904 The money in the Timber Tax Fund is appropriated as follows: (a) To reimburse the General Fund for funds advanced for costs incurred by the board in…
- § 38905.1 (a) Commencing with the 1983–84 fiscal year, the Controller shall, pursuant to subdivision (c) of Section 38904, on November 30 and May 31 of each fiscal year,…
- § 38908 Local governmental entities which are allocated funds pursuant to Section 38905 or 38905.1 may expend such funds without restriction.