Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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T

840.0000 TIMBER YIELD TAX

Annotation 840.0030

840.0030 Export Logs. An exempt entity, e.g., an Indian logging company, contracting to fell timber on an Indian reservation and to deliver the timber to the purchaser in a foreign country will, in the course of doing so, place the timber in the "export process", with the result that section 9(5) of Article I of the United States Constitution will preclude application of the tax. C 4/23/1979.