Section 38801.
Cal. Revenue and Taxation Code - RTC § 38801.
in effectAny 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 other data required by the board, is guilty of a misdemeanor punishable as provided in Section 38803.
References
referencesCal. Revenue and Taxation Code - RTC § 38803.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026