Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Timber Yield Tax Annotations

840.0147 Timber Owner. The owner of an unpatented mining claim becomes the owner of timber felled on the land to which the claim relates when the timber is felled for use in connection with mining operations, and he is liable for applicable timber yield tax thereon. An operator hired to fell the timber does not obtain any title to timber illegally felled and appropriated to his own use. C 4/10/1980.