Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Timber Yield Tax Annotations

840.0190 Timber Owner Scaling Reports. Pursuant to Property Tax Rule 1027, timber volumes harvested on U.S. Forest Service property may be reported upon a basis provided for in the rule or upon a basis approved by the Timber Tax Division prior to the due date of the return. Before allowing the use of a reporting basis other than those in the rule, an investigation should be made to insure the reliability of the proposed basis. The granting of an alternative reporting basis does not constitute a waiver by the State Board of Equalization of its authority to audit the taxpayer or to collect timber yield taxes due and owing when different than the amount(s) reported. C 7/29/1986.