Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Timber Yield Tax > Chapter 1 Timber Yield Tax Law Revenue and Taxation Code Division 2. Other Taxes Part 18.5. Timber Yield Tax Chapter 1. General Provisions and Definitions (View entire chapter) 38101 Title 38101.5 Legislative intent 38102 Construction 38103 "Timber" 38103.1 "Timberland" 38104 "Timber owner" 38105 "Rate adjustment county" 38106 "Person" 38107 "Tax rate area" [Repealed.] 38108 "Scaling date" 38109 "Immediate harvest value" 38110 "Yield tax"
