Revenue and Taxation Code section 38576

The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of registration, the timber owner furnishes the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.

Source: Section 38576, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=38576.­ (updated Jan. 1, 1997; accessed Jul. 28, 2025).

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Verified:
Jul. 28, 2025

§ 38576's source at ca​.gov