reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 16 - FIREARM, AMMUNITION, AND FIREARM PRECURSOR PART EXCISE TAX › CHAPTER 4 - Collection and Administration › Section 36035.

36035. Each licensed firearms dealer, firearms manufacturer, or ammunition vendor subject to the excise tax imposed pursuant to this part shall register for a certificate of registration with the department using electronic media in a form prescribed by the department and shall set forth the name under which the applicant transacts or intends to transact business, the location of their place or places of business, and any other information as the department may require. An application for a certificate of registration shall be authenticated in a form or pursuant to methods as may be prescribed by the department. No fee shall be charged for the application for, or issuance of, the certificate of registration.
(Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 16 - FIREARM, AMMUNITION, AND FIREARM PRECURSOR PART EXCISE TAX › CHAPTER 4 - Collection and Administration › Section 36036.

36036. The department shall issue a certificate of registration to each eligible applicant that has properly registered pursuant to Section 36035. A certificate of registration issued pursuant to this section shall be valid until canceled or revoked.
(Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 16 - FIREARM, AMMUNITION, AND FIREARM PRECURSOR PART EXCISE TAX › CHAPTER 4 - Collection and Administration › Section 36037.

36037. If the holder of a certificate of registration fails to comply with any provision of this part or any rule or regulation of the department prescribed and adopted under this part, the department shall provide notice in writing to the holder of the certificate of registration specifying the time and place of hearing and requiring the certificate holder to show cause why their certificate should not be revoked. The notice shall be provided no less than 10 days before the hearing and may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. The department may, after notice and hearing, revoke a certificate of registration for any such violation or omission, and notify the Department of Justice of the revocation.
(Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 16 - FIREARM, AMMUNITION, AND FIREARM PRECURSOR PART EXCISE TAX › CHAPTER 4 - Collection and Administration › Section 36038.

36038. The department shall notify the Department of Justice in the case of any of the following occurrences:
(a) If, after providing notice and the opportunity for a hearing, the department has, pursuant to Section 36037, revoked the certificate of registration of a licensed firearms dealer, ammunition vendor, or firearms manufacturer for violating any provision of this part.
(b) If, after providing notice and the opportunity for a hearing, the department has, pursuant to Section 6070, revoked or suspended the seller’s permit of a licensed firearms dealer, ammunition vendor, or firearms manufacturer for violating any provision of Part 1 (commencing with Section 6001).
(c) If the department has reinstated a certificate of registration or a seller’s permit of a licensed firearms dealer, ammunition vendor, or firearms manufacturer.
(Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 16 - FIREARM, AMMUNITION, AND FIREARM PRECURSOR PART EXCISE TAX › CHAPTER 4 - Collection and Administration › Section 36039.

36039. (a) The holder of a certificate of registration that has had their certificate revoked pursuant to Section 36037 may petition the department for reinstatement of the certificate by paying the amount of unpaid excise tax determined, together with any interest and penalties, demonstrating full compliance with the provisions of this part, and paying a fee of fifty dollars ($50) to the department for reinstatement.
(b) The department shall reinstate the certificate of registration of any revoked certificate holder that has satisfactorily complied with subdivision (a).
(c) The fee described in subdivision (a) shall not be subject to refund except as provided in Section 55221.
(Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 16 - FIREARM, AMMUNITION, AND FIREARM PRECURSOR PART EXCISE TAX › CHAPTER 5 - Disposition of Proceeds › Section 36041.

36041. All amounts required to be paid pursuant to Section 36011 shall be paid to the department in the form of remittances payable to the department, and those revenues, net of refunds, and costs of administration, shall be deposited in the Gun Violence Prevention and School Safety Fund, established pursuant to Section 36005.
(Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 16 - FIREARM, AMMUNITION, AND FIREARM PRECURSOR PART EXCISE TAX › CHAPTER 6 - Nonpreemption › Section 36042.

36042. This part shall not be construed to preclude or preempt a local ordinance that imposes any additional requirements, fee, or surtax on the sale of firearms, ammunition, or firearm precursor parts. The tax imposed by this part shall be in addition to any other tax or fee imposed by the state, or a city, county, or city and county.
(Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 16 - FIREARM, AMMUNITION, AND FIREARM PRECURSOR PART EXCISE TAX › CHAPTER 7 - Authority to Enact Emergency Regulations › Section 36043.

36043. If any provision of this act or its application is held invalid, the department shall be authorized to issue guidance or adopt regulations necessary to address any such invalidity and to promote the purposes of this act, including, but not limited to, guidance or regulations to modify or provide additional exemptions from the tax imposed by this act. Such guidance or regulations are exempt from the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) and shall seek to ensure minimal disruption to funding and operations of programs and initiatives supported by the Gun Violence Prevention and School Safety Fund.
(Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 1 - General Provisions and Definitions › Section 38101.5.

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 the state and that there is great concern throughout the state relating to their protection, restoration, and utilization.
(b) The Legislature further finds and declares that the forest resources and timberlands of the state produce timber and other forest products, recreational opportunities, regional economic vitality, employment opportunities, and aesthetic enjoyment while providing watershed protection and maintaining fisheries and wildlife.
(c) The Legislature further finds and declares that it is the policy of this state to encourage prudent and responsible forest resource management calculated to serve the public’s need for timber and other forest products, while giving consideration to the public’s need for watershed protection, fisheries and wildlife, employment opportunities, regional economic vitality, and recreational opportunities alike in this and future generations.
(d) The Legislature further finds that it is not the intent of the Legislature by the enactment of this part to take private property for public use without payment of just compensation in violation of the California and United States Constitutions.
(Added by Stats. 1990, Ch. 1600, Sec. 5.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 1 - General Provisions and Definitions › Section 38103.

38103. “Timber” means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down, including Christmas trees, on privately or publicly owned land, but does not mean nursery stock.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 1 - General Provisions and Definitions › Section 38103.1.

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 compatible uses, and which is capable of growing an average annual volume of wood fiber of at least 15 cubic feet per acre.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 1 - General Provisions and Definitions › Section 38104.

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 timber after it has been felled from land owned by a federal agency or any other person or agency or entity exempt from property taxation under the Constitution or laws of the United States or under the Constitution or laws of the State of California. “Timber owner” includes any person who owns or acquires legal title or beneficial title to downed timber in this state.
“Timber owner” also includes the seller of timber located on land owned by that seller if the timber sales agreement, contract, or other document provides for the payment of the purchase price on the basis of actual timber volume scaled and does not contain a passage of title clause.
(Amended by Stats. 1981, Ch. 947, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 1 - General Provisions and Definitions › Section 38105.

38105. “Rate adjustment county” means the following counties: Alpine, Del Norte, El Dorado, Glenn, Humboldt, Lassen, Mendocino, Modoc, Nevada, Placer, Plumas, Shasta, Sierra, Siskiyou, Tehama, Trinity, and Yuba.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 1 - General Provisions and Definitions › Section 38106.

38106. “Person” includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.
(Amended by Stats. 1994, Ch. 1200, Sec. 71. Effective September 30, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 1 - General Provisions and Definitions › Section 38108.

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 date shall be no later than the date of delivery of the felled trees to the storage or wood-processing area, whichever is first, or an alternative approved by the board. For national forest timber, the definitely determined timber volume included in forest service, United States Department of Agriculture, billing statements to timber sale contract holders, or an alternative approved by the board after a public hearing, shall be the basis for tax payment.
(Amended by Stats. 1981, Ch. 714, Sec. 426.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 1 - General Provisions and Definitions › Section 38109.

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 ordinary course of business for purposes of immediate harvest. Such immediate harvest values shall be expressed in terms of amount to the nearest dollar per thousand board feet, net Scribner Decimal C log rule, or other unit of measure chosen by the board, and shall be determined in a manner which makes reasonable and adequate allowances for age, size, quality, costs of removal, accessibility to point of conversion, market conditions and all other relevant factors as determined by the board.
For the purposes of this section, the immediate harvest value of Christmas trees shall be the sale price of the Christmas trees in quantities of 100 trees or more in the market area nearest to the place where the trees are cut.
Prior to December 31, 1976, and periodically thereafter as determined by the board, the board in consultation with the Timber Advisory Committee and with the California Division of Forestry and after public hearings, shall adopt rules and regulations establishing a standard unit of measure and establishing conversion factors which convert prevalent units of measure in use in California to Scribner Decimal C log rule or other unit of measure chosen as a standard.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 1 - General Provisions and Definitions › Section 38110.

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 yield tax rate.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 2 - Imposition of the Tax › Section 38115.

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 owner of felled or downed timber who acquires title to such felled or downed timber in this state from an exempt person or agency described in Section 38104 on or after that date, and on every person who, without authorization, intentionally or unintentionally harvests or causes to be harvested timber owned by another, at the rate of 6 percent of the total immediate harvest value of that timber or at such other rate as may be fixed pursuant to Chapter 3 (commencing with Section 38202) of this part. The immediate harvest value shall be determined as of the scaling date.
(Amended by Stats. 1981, Ch. 947, Sec. 16.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 2 - Imposition of the Tax › Section 38116.

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 not exempt, the tax on the timber would amount to less than the cost of administering and collecting the tax, as determined by the board by rule. The board, after consultation with the Timber Advisory Committee, shall establish by rule the level at which the tax that would apply is less than the cost to administer and collect the tax.
(b) The board shall have no authority to exempt timber with an estimated immediate harvest value of more than three thousand dollars ($3,000).
(Added by Stats. 1998, Ch. 591, Sec. 9. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 3 - Determination of Rates › Section 38202.

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 percent in the same proportion that the average rate of general property taxation in the rate adjustment counties in the current tax year differs from the average rate of general property taxation in the rate adjustment counties in the preceding tax year. The board shall compute the average rate of general property taxation in the rate adjustment counties by (a) adding the county, city, school district, and other general taxes, but not the special taxes on intangibles, aircraft, or any other property, which is subject to a uniform statewide tax rate, nor special assessments, and (b) dividing the amount obtained by the total assessed valuation in the rate adjustment counties, exclusive of the homeowners’ and business inventory exemptions, as shown by the county tax rolls for the same year.
“Total assessed valuation,” as used in this section, does not include the assessment of property which is subject to a uniform statewide tax rate.
“Special assessment” as used in this section, means any amount levied solely against land or land and improvements.
When calculating the yield tax rate for the 1981–82 fiscal year, the 1980–81 average rate of general property taxation should first be divided by four.
(Amended by Stats. 1981, Ch. 261, Sec. 23.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 3 - Determination of Rates › Section 38203.

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 the rate determined pursuant to Section 38202, and such rate shall be the yield tax rate applied under Section 38115 for the 12-month period beginning on the next succeeding January 1.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 3 - Determination of Rates › Section 38204.

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 after public hearings held pursuant to the Administrative Procedure Act, shall designate areas containing timber having similar growing, harvesting, and marketing conditions to be used as timber value areas for the preparation and application of immediate harvest values. The board may designate areas for timber standing on lands owned by local agencies and on timberland as defined in Section 51104 of the Government Code and designate separate areas for timber standing on national forest lands owned by the United States government. On or before March 1, 1977, for timber harvested between April 1 and December 31, 1977, and on or before December 31, 1977, and on June 30 and December 31 of each year thereafter for timber harvested during the succeeding two calendar quarters, the board, after consultation with the Timber Advisory Committee, shall estimate the immediate harvest values of each species or subclassification of timber within those areas as of the initial date of the period. These values shall be determined under rules adopted pursuant to the Administrative Procedure Act from the best evidence available, including (1) gross proceeds from sales on the stump of similar timber of like quality and character at similar locations, or (2) gross proceeds from sales of logs, or of finished products, adjusted to reflect only the portion of those proceeds attributable to value on the stump immediately prior to harvest, or a combination of (1) and (2), and shall be determined in a manner that makes reasonable allowance for differences in age, size, quality, cost of removal, accessibility to point of conversion, market conditions and other relevant factors.
(b) The board, either on its own motion after consultation with the Timber Advisory Committee or in response to application from a timber owner, may modify the immediate harvest values to reflect material changes in timber values that result from fire, blowdown, ice storm, flood, disease, insect damage or other cause, for any area or part thereof in which damaged timber is located. The board shall specify any additional accounting or other requirements to be complied with in reporting and paying the tax on that timber.
(Amended by Stats. 1994, Ch. 1222, Sec. 16. Effective January 1, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 4.5 - Registration › Section 38351.

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, every person who owns timber maintained for eventual harvest as Christmas trees, and every person who is the first person who acquires either legal title or beneficial title to downed timber or timber after it has been felled from land owned by a federal agency or any other person or agency or entity exempt from state taxation under the Constitution or laws of the United States or under the Constitution or laws of the State of California, shall register with the board giving such information as the board may require.
(Amended by Stats. 1991, Ch. 646, Sec. 9.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 1 - Returns and Payments › Section 38401.

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 the scaling date for the timber harvested occurs.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 1 - Returns and Payments › Section 38402.

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 as the board may prescribe. The return shall include the following information with respect to timber harvested by the timber owner in the preceding calendar quarter: the volume harvested and the number of Christmas trees cut; the quarter the timber was harvested and the quarter the Christmas trees were cut; the date or dates the timber was scaled; the species; and any other information deemed necessary by the board for the administration of this part. At the assessor’s request, the board shall provide copies of these returns to the assessor of the county from which the timber was harvested.
(Amended by Stats. 1983, Ch. 1281, Sec. 46. Effective September 30, 1983.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 1 - Returns and Payments › Section 38403.

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.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 1 - Returns and Payments › Section 38404.

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 and payment of the amount of taxes for quarterly periods other than calendar quarters, or for other than quarterly periods.
(Amended by Stats. 2021, Ch. 432, Sec. 31. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 1 - Returns and Payments › Section 38405.

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 time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the California Department of Tax and Fee Administration within or prior to the period for which the extension may be granted.
(b) (1) In the case of a disaster, the California Department of Tax and Fee Administration, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the California Department of Tax and Fee Administration within or before the period for which the extension may be granted.
(2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c) Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
(Amended by Stats. 2021, Ch. 432, Sec. 32. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 1 - Returns and Payments › Section 38405.5.

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 months, for making any report or return or paying any tax required under this part for any person in an area identified in the state of emergency proclamation.
(b) If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension.
(c) The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(Added by Stats. 2022, Ch. 474, Sec. 44. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 38411.

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 determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount due for one or for more than one period.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 38412.

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 Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment.
(Amended by Stats. 2021, Ch. 432, Sec. 33. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 38413.

38413. In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in Sections 38451 and 38606.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 38414.

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 regulations, a penalty of 10 percent of the amount of the determination shall be added thereto.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 38415.

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, a penalty of 25 percent of the amount of the determination shall be added thereto.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 38416.

38416. The board shall give to the person written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to the person at his or her address as it appears in the records of the board. The giving of notice shall be deemed complete at the time of the deposit of the notice in the United States Post Office, or a mailbox, subpost office, substation, or mail chute or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering it to the person to be served and service is complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(Repealed and added by Stats. 1987, Ch. 498, Sec. 26.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 38417.

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 determination shall be mailed within three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be mailed within eight years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 38418.

38418. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within four months after written request therefor, in the form required by the board, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 2 - Deficiency Determinations › Section 38419.

38419. If before the expiration of the time prescribed in Section 38417 for the mailing of a notice of deficiency determination the taxpayer has consented in writing to the mailing of the notice after such time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 3 - Determinations if No Return Made › Section 38421.

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 value of that timber. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the board’s possession or may come into its possession. Upon the basis of this estimate the board shall compute and determine the amount required to be paid to the state, adding to the sum thus arrived at a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one period. When a person discontinues activities subject to the tax, a determination may be made at any time thereafter, within the periods specified in Section 38417, as to liability arising out of the person’s activities subject to the tax, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this part.
(Amended by Stats. 1981, Ch. 714, Sec. 428.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 3 - Determinations if No Return Made › Section 38422.

38422. In making a deterimination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in Sections 38451 and 38606.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 3 - Determinations if No Return Made › Section 38423.

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 Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment.
(Amended by Stats. 2021, Ch. 432, Sec. 34. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 3 - Determinations if No Return Made › Section 38424.

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 required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 38421.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 3 - Determinations if No Return Made › Section 38425.

38425. Promptly after making its determination the board shall give to the person written notice of the estimate, determination, and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 38431.

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 jeopardized by delay, it shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 38432.

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, the amount becomes final at the expiration of the 10 days, and the delinquency penalty and the interest provided in Section 38451 shall attach to the amount of the tax or the amount of the tax required to be collected, unless a petition for redetermination is filed within the 10 days.
(Amended by Stats. 1987, Ch. 498, Sec. 27.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 38433.

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, file the petition for redetermination with the board within 10 days after the service upon him of notice of the determination. The person shall also within the 10-day period deposit with the board such security as it may deem necessary to insure compliance with this part. The security may be sold by the board in the manner prescribed by Section 38501.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 38434.

38434. Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 38435.

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 administrative hearing for one or more of the following purposes:
(a) To establish that the determination is excessive.
(b) To establish that the sale of property that may be seized after issuance of the jeopardy determination or any part thereof shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person.
(c) To request the release of all or a part of the property to the person.
(d) To request a stay of collection activities.
The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. No security need be posted to file the application and to obtain this hearing. However, if the person does not deposit within the 10-day period prescribed in Section 38433, such security as the board may deem necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except the sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for an administrative hearing, the board may allow a filing of this application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect provisions of Section 38432 relating to the finality date of the determination or to penalty or interest.
(Added by Stats. 1987, Ch. 498, Sec. 28.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 5 - Redeterminations › Section 38441.

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 within 30 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 30-day period, the detemination becomes final at the expiration of the period.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 5 - Redeterminations › Section 38442.

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 state additional grounds at any time prior to the date on which the board issues its order or decision upon the petitioner for redetermination.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 5 - Redeterminations › Section 38443.

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 petition, shall grant the person an oral hearing and shall give him 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 5 - Redeterminations › Section 38444.

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 asserted by the board at or before the hearing. Unless the penalty imposed by Section 38415 or Section 38424 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the last day of the calendar month following the quarterly period for which the increase is asserted.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 5 - Redeterminations › Section 38445.

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.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 5 - Redeterminations › Section 38446.

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 payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 5 - Redeterminations › Section 38447.

38447. Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 6 - Interest and Penalties › Section 38451.

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 amounts of determinations made by the California Department of Tax and Fee Administration under Articles 2 or 3 of this chapter, within the time required shall pay a penalty of 10 percent of the tax or amount of the tax, in addition to the tax or the amount of tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the tax or the amount of tax required to be collected became due and payable to the state until the date of payment.
(b) Subject to subdivision (c), a person who fails to file a return in accordance with the due date set forth in Section 38401 or the due date established by the California Department of Tax and Fee Administration in accordance with Section 38404, shall pay a penalty of one hundred dollars ($100).
(c) A person who is liable for the penalties described in this section shall pay either the penalty described in subdivision (a) or the penalty described in subdivision (b), whichever is greater.
(Amended by Stats. 2021, Ch. 432, Sec. 35. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 18.5 - TIMBER YIELD TAX › CHAPTER 5 - Determinations › ARTICLE 6 - Interest and Penalties › Section 38451.5.

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 month or fraction thereof, as defined in Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the tax was due until the date of payment, if all of the following occur:
(1) The payment of the tax was made one business day after the date the tax was due.
(2) The person was granted relief from all penalties that applied to that tax payment.
(3) The person files a request for an adjustment.
(b) For purposes of this section:
(1) “Business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.
(2) “Department” means the California Department of Tax and Fee Administration.
(3) “Modified adjusted daily rate” means the modified adjusted rate per annum as defined in subdivision (a) of Section 6591.5 determined on a daily basis by dividing the modified adjusted rate per annum by 365.
(c) This section shall not apply to any payment made pursuant to a deficiency determination, a determination if no return has been filed, or a jeopardy determination issued by the department.
(d) This section shall apply only to electronic payments of taxes.
(Added by Stats. 2021, Ch. 432, Sec. 36. (SB 824) Effective January 1, 2022.)