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Business Taxes Law Guide – Revision 2022
 

Timber Yield Tax Annotations


840.0001 Christmas Trees. Christmas trees grown in a forest, on a tree farm, or even on property operated by a person in the nursery business are subject to the tax if they are to be severed for sale. C 9/23/1976; LTA 12/1/1976 (No. 76/184); LTA 4/21/1977 (No. 77/65).