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Business Taxes Law Guide – Revision 2022
 

Timber Yield Tax Annotations


840.0141 Timber Owner. While California Commercial Code sections 2107(2) Goods (Timber) to be Severed From Realty, and 2401, Passing of Title can be determinative of ownership to taxable timber, they do not control when there is a written agreement specifying the precise time at which title to the timber to be harvested transfers. C 9/20/1990.