Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > T > 840.0000 TIMBER YIELD TAX > 840.0051

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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T

840.0000 TIMBER YIELD TAX

Annotation 840.0051

840.0051 Imposition. Revenue and Taxation Code section 38115 imposes the timber yield tax upon, among others, the person who harvests (cuts or fells) timber owned by another. The liability for tax is not conditioned upon removal of the harvested timber. C 3/30/1987.