{"data":{"id":"us-ca/rtc-38703","jurisdiction":"us-ca","citation":"RTC § 38703","heading":"","body":"Every timber owner shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require by rules or regulations.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 18.5. TIMBER YIELD TAX [38101. - 38908.]","CHAPTER 8. Administration [38701. - 38800.]"],"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":"fd40a929b1164b617cfea60ccb2baff26b74b0c6d63a90e84dd6d9b3438b3bd6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-38702","next":"us-ca/rtc-38704"},"notice":"GroundRules: Original legal text. Not legal advice."}