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Timber Yield Tax Annotations

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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.