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Business Taxes Law Guide – Revision 2021
 

Timber Yield Tax Regulations

Title 18 of the California Code of Regulations

Article 1. Valuation of Timberland and Timber

Rule 1032


Regulation 1032. Innocent Spouse or Registered Domestic Partner Relief from Liability.

Authority cited: Section 38701, Revenue and Taxation Code. Reference: Section 38454.5, Revenue and Taxation Code; and Sections 297, 397.5 and 308, Family Code.

A spouse or registered domestic partner claiming relief from liability for the timber yield tax, interest, penalties, and other amounts shall be relieved from such liability where all the requirements set forth in California Code of Regulations, title 18, section 35055 are met.

History: Adopted May 18, 2010; effective June 17, 2010.

Amendments filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Amendments refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Amendments refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019, and filed March 19, 2019. The amendments replaced the reference to Regulation "4903" with a reference to Regulation "35055" in the regulation’s text and replaced the reference to "Sections 38454.5 and 38601-38607" with a reference to "Section 38454.5" in the regulation's reference note.