DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 1. General Provisions and Definitions 38101-38110

§ 38110

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

“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 the yield tax rate.

(Added by Stats. 1976, Ch. 176.)

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California Revenue and Taxation Code

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