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Business Taxes Law Guide – Revision 2022
 

Timber Yield Tax Annotations


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.