{"data":{"id":"us-ca/rtc-38576","jurisdiction":"us-ca","citation":"RTC § 38576","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 18.5. TIMBER YIELD TAX [38101. - 38908.]","CHAPTER 6. Collection of Taxes [38501. - 38578.]","ARTICLE 8. Miscellaneous Provisions [38571. - 38578.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d41d90a35f3c9ca7193dc3b04a28fee1b2e38713b57aff186e89065e9a221fe1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-38575","next":"us-ca/rtc-38577"},"notice":"GroundRules: Original legal text. Not legal advice."}