SECTIONS 38401-38405 - California Statutes

REVENUE AND TAXATION CODE

SECTION 38401-38405

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.

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.

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 board 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.

38405. The board 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 board within or prior
to the period for which the extension may be granted.
Any person to whom an extension is granted shall pay, in addition
to the tax, interest at the adjusted annual rate established pursuant
to Section 19521 from the date on which the tax would have been due
without the extension until the date of payment.