California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 2 – Imposition of the Tax
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| § 38115 | A timber yield tax is hereby imposed on every timber owner who … |
| § 38116 | (a) Subject to the limitation in subdivision (b), there is … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 2 - Imposition of the Tax
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- 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
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18