There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 18.5 - TIMBER YIELD TAX
CHAPTER 8 - Administration
Section 38701
CA Rev & Tax Code § 38701 (through 2013 Leg Sess) What's This?
The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the application, administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.
(Added by Stats. 1976, Ch. 176.)
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