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Business Taxes Law Guide—Revision 2024

Timber Yield Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 18.5. Timber Yield Tax

Chapter 1. General Provisions and Definitions

Section 38104


38104. "Timber owner". "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 timber after it has been felled from land owned by a federal agency or any other person or agency or entity exempt from property taxation under the Constitution or laws of the United States or under the Constitution or laws of the State of California. "Timber owner" includes any person who owns or acquires legal title or beneficial title to downed timber in this state.

"Timber owner" also includes the seller of timber located on land owned by that seller if the timber sales agreement, contract, or other document provides for the payment of the purchase price on the basis of actual timber volume scaled and does not contain a passage of title clause.

History—Stats. 1978, Ch. 1112, in effect January 1, 1979, substituted "property" for "state" after "exempt from" in the first sentence. Stats. 1981, Ch. 947, in effect January 1, 1982, added the second paragraph.


Construction.—Application of tax to non-Indian purchasers of tribal timber is preempted by federal law. State's general interest in revenue collection does not outweigh specific federal and tribal interest with which tax interferes, the tax does not fund services directly related to harvesting of tribal timber, and the tax is otherwise unconnected with tribal timber activities. Hoopa Valley Tribe v. Nevins, 881 F.2d 657.