California Statutes
§ 38108. — 38108. (Amended by Stats. 1981, Ch. 714, Sec. 426.)
California § 38108.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 18.5.PART 18.5. TIMBER YIELD TAX
Ch. 1.CHAPTER 1. General Provisions and Definitions
This text of California § 38108. (38108. (Amended by Stats. 1981, Ch. 714, Sec. 426.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 38108. (2026).
Text
“Scaling date” means the date when the quantity of timber harvested, by species, is first definitely determined.
Except for national forest timber, the scaling date shall be no later than the date of delivery of the felled trees to the storage or wood-processing area, whichever is first, or an alternative approved by the board. For national forest timber, the definitely determined timber volume included in forest service, United States Department of Agriculture, billing statements to timber sale contract holders, or an alternative approved by the board after a public hearing, shall be the basis for tax
payment.
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Legislative History
Amended by Stats. 1981, Ch. 714, Sec. 426.
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Bluebook (online)
California § 38108., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/38108..