This part is known and may be cited as the “Timber Yield Tax Law.”
Cal. Rev. & Tax. Code § 38101
General Provisions and Definitions
Known as the Timber Yield Tax Law
The act spans §§ 38101–38110 (11 sections).
Applied in 3 court decisions — leading case 38 Cal. 4th 1139 - Big Creek Lumber Co. v. County of Santa Cruz (2006)
Most recently applied in 38 Cal. 4th 1139 - Big Creek Lumber Co. v. County of Santa Cruz (June 2006)
Added by Stats. 1976, Ch. 176.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.