Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 38104 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 38104

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 38104 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Timber owner” means any person who owns timber immediately prior to felling or the first person who acquires either the legal title or beneficial title to timber after it has been felled from land owned by a federal agency or any other person or agency or entity exempt from property taxation under the Constitution or laws of the United States or under the Constitution or laws of the State of California. “Timber owner” includes any person who owns or acquires legal title or beneficial title to downed timber in this state.

“Timber owner” also includes the seller of timber located on land owned by that seller if the timber sales agreement, contract, or other document provides for the payment of the purchase price on the basis of actual timber volume scaled and does not contain a passage of title clause.