Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Timber Yield Tax > Chapter 2 Timber Yield Tax Law Revenue and Taxation Code Division 2. Other Taxes Part 18.5. Timber Yield Tax Chapter 2. Imposition of the Tax (View entire chapter) 38115 Imposition and rate of timber yield tax 38116 Low value exemption