Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Timber Yield Tax > Chapter 10 Timber Yield Tax Law Revenue and Taxation Code Division 2. Other Taxes Part 18.5. Timber Yield Tax Chapter 10. Disposition of Proceeds (View entire chapter) 38901 Collection and deposit 38903 Timber tax fund 38904 Appropriations from timber tax fund 38905.1 Allocations by Controller; Timber Tax Fund 38908 Disbursements by local governmental entities