California Revenue and Taxation Code
§ 38110
RTC § 38110Div. 2 · Part 18.5 · Ch. 1
Statute text
View on leginfo.ca.gov“Yield tax” means the dollar amount derived by multiplying the net volume of harvested timber by the appropriate immediate harvest value per unit and by the yield tax rate.
Legislative history
Added by Stats. 1976, Ch. 176.