Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Division 2. Other Taxes

Part 18.5. Timber Yield Tax

Chapter 1. General Provisions and Definitions

Section 38108

38108. "Scaling date". "Scaling date" means the date when the quantity of timber harvested, by species, is first definitely determined.

Except for national forest timber, the scaling date shall be no later than the date of delivery of the felled trees to the storage or wood-processing area, whichever is first, or an alternative approved by the board. For national forest timber, the definitely determined timber volume included in forest service, United States Department of Agriculture, billing statements to timber sale contract holders, or an alternative approved by the board after a public hearing, shall be the basis for tax payment.

History.—Stats. 1979, Ch. 563, in effect September 10, 1979, added ", or an alternative approved by the Board after a public hearing," after "holders" in the second sentence of the second paragraph. Stats. 1981, Ch. 714, in effect January 1, 1982, substituted "United States Department of Agriculture" for "USDA" in the second sentence of the second paragraph.