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  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 18.5

Part 18.5
Timber Yield Tax

Chapters

1
General Provisions and Definitions
Sections 38101–38110
2
Imposition of the Tax
Sections 38115–38116
3
Determination of Rates
Sections 38202–38204
4.5
Registration
Section 38351
5
Determinations
Sections 38401–38455
6
Collection of Taxes
Sections 38501–38578
7
Overpayments and Refunds
Sections 38601–38631
8
Administration
Sections 38701–38800
9
Violations and Res Judicata
Sections 38801–38805
10
Disposition of Proceeds
Sections 38901–38908
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_18.5

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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