§ 38101 This part is known and may be cited as the “Timber Yield Tax Law.”
§ 38101.5 (a) The Legislature finds and declares that the forest resources …
§ 38102 Except where the context otherwise requires, the definitions in this …
§ 38103 “Timber” means trees of any species maintained for eventual harvest …
§ 38103.1 “Timberland” means privately or publicly owned land which is devoted …
§ 38104 “Timber owner” means any person who owns timber immediately prior to …
§ 38105 “Rate adjustment county” means the following counties: Alpine, Del …
§ 38106 “Person” includes any individual, firm, partnership, joint venture, …
§ 38108 “Scaling date” means the date when the quantity of timber harvested, …
§ 38109 “Immediate harvest value” means the amount that each species or …
§ 38110 “Yield tax” means the dollar amount derived by multiplying the net …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 1 - General Provisions and Definitions

  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Contract: A legal written agreement that becomes binding when signed.
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • project: means any physical structure to provide for the conservation, storage, regulation, transportation, or use of water, constructed by the State itself or by the State in co-operation with the United States. See California Water Code 11903
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • Trustee: A person or institution holding and administering property in trust.
  • United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20