CHAPTER 1. General Provisions and Definitions

Chapter 1 added by Stats. 1976, Ch. 176.

§§ 38101–38110 · 11 sections

• § 38101 This part is known and may be cited as the “Timber Yield Tax Law.”
• § 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…
• § 38102 Except where the context otherwise requires, the definitions in this chapter govern the construction of this part.
• § 38103 “Timber” means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down,…
• § 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…
• § 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 to…
• § 38105 “Rate adjustment county” means the following counties: Alpine, Del Norte, El Dorado, Glenn, Humboldt, Lassen, Mendocino, Modoc, Nevada, Placer, Plumas, Shasta,…
• § 38106 “Person” includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company,…
• § 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…
• § 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 the…
• § 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 the…