California CodesRTC CodeDivision 2 - OTHER TAXESPart 18.5 - TIMBER YIELD TAXChapter 1 - General Provisions and Definitions§ 38101§ 38101Added by Stats. 1976, Ch. 176.This part is known and may be cited as the “Timber Yield Tax Law.”Cite this sectionCal. Rev. & Tax. Code § 38101 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-18-5-timber-yield-tax/chapter-1-general-provisions-and-definitions/section-38101CopyOther sections in Chapter 1 - General Provisions and Definitions§ 38101§ 38101.5§ 38102§ 38103§ 38103.1§ 38104§ 38105§ 38106§ 38108§ 38109§ 38110§ 38101.5 →