California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 38101.
  This part is known and may be cited as the “Timber Yield Tax Law.”(Added by Stats. 1976, Ch. 176.)
• Section 38101.5.
  (a) The Legislature finds and declares that the forest resources and timberlands of the state are among the most valuable of the natural renewable resources of...
• Section 38102.
  Except where the context otherwise requires, the definitions in this chapter govern the construction of this part.(Added by Stats. 1976, Ch. 176.)
• Section 38103.
  “Timber” means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down, including Christmas...
• Section 38103.1.
  “Timberland” means privately or publicly owned land which is devoted to and used for growing and harvesting timber, or for growing and harvesting timber and...
• Section 38104.
  “Timber owner” means any person who owns timber immediately prior to felling or the first person who acquires either the legal title or beneficial title...
• Section 38105.
  “Rate adjustment county” means the following counties: Alpine, Del Norte, El Dorado, Glenn, Humboldt, Lassen, Mendocino, Modoc, Nevada, Placer, Plumas, Shasta, Sierra, Siskiyou, Tehama, Trinity,...
• Section 38106.
  “Person” includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this...
• Section 38108.
  “Scaling date” means the date when the quantity of timber harvested, by species, is first definitely determined.Except for national forest timber, the scaling date shall...
• Section 38109.
  “Immediate harvest value” means the amount that each species or subclassification of timber would sell for on the stump at a voluntary sale made in...
• Section 38110.
  “Yield tax” means the dollar amount derived by multiplying the net volume of harvested timber by the appropriate immediate harvest value per unit and by...

Last modified: October 22, 2018