Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Division 2. Other Taxes
Part 18.5. Timber Yield Tax
Chapter 4.5. Registration
38351. Registration with board. Every person who owns timber subject to a timber harvest plan, every person who is required to file a notice of timber operations with the State Forester, every person who owns timber maintained for eventual harvest as Christmas trees, and every person who is the first person who acquires either legal title or beneficial title to downed timber or timber after it has been felled from land owned by a federal agency or any other person or agency or entity exempt from state taxation under the Constitution or laws of the United States or under the Constitution or laws of the State of California shall register with the board giving such information as the board may require.
History.—Stats. 1977, Ch. 853, in effect September 17, 1977, substituted "such information as the board may require." for "the name and address of his place of business and the location of the areas where he intends to fell timber or acquire legal title or beneficial title to felled or downed timber." Stats. 1981, Ch. 714, in effect January 1, 1982, added "or" between "agency" and "entity". Stats. 1991, Ch. 646, in effect January 1, 1992, added "every person . . . Christmas trees," after "Forester,".