Publication 87, Guide to the California Timber Yield Tax
Audits and Appeals

As noted on the Timber Yield Tax Basics page, CDTFA receives notification of potential logging activity from other state and federal agencies. In addition, Timber Tax Program staff use several methods to verify that timber harvests and tax amounts are properly reported, including review of:

• Tax returns
• Harvest volume information provided by all California sawmills and nearby sawmills in Oregon and Nevada
• Information gathered by Timber Tax Program staff that is used in setting harvest values

Please refer to publication 76, Audits, and publication 17, Appeals Procedures: Sales and Use Taxes and Special Taxes and Fees, for information on CDTFA’s audit and appeals processes.

Revision August 2026