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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 18. MULTISTATE TAX COMPACT

Article 3. State Representation (38011-38014) (24942)(Text)

38011. The executive officer of the Franchise Tax Board shall be the member of the Multistate Tax Commission to represent this state for the commission's fiscal year period beginning in even-numbered calendar years and the executive secretary of the State Board of Equalization shall be such member for the commission's fiscal year period beginning in odd-numbered calendar years. (24943)

38012. The member of the Multistate Tax Commission representing this state may be represented at any time by an alternate designated by the member if there is on file with the commission written notification of the designation and identity of the alternate. (24944)

38013. The Attorney General, the Controller, a member of the Assembly Revenue and Taxation Committee and a member of the Assembly Ways and Means Committee appointed by the Speaker of the Assembly, a member of the Senate Revenue and Taxation Committee and a member of the Senate Finance Committee appointed by the Senate Rules Committee, and the Director of Finance of this state shall comprise the Multistate Tax Advisory Committee and they or their designees shall be entitled to attend the meetings of the Multistate Tax Commission. (24945)

The Members of the Legislature appointed to the committee shall meet with and participate in the work of the committee to the extent that such participation is not incompatible with their positions as Members of the Legislature. (24946)

Of the two legislative appointees of the Speaker of the Assembly and the Senate Rules Committee, one shall be appointed from each of the two major political parties represented in their respective houses of the Legislature. (24947)

(b) This state's member of the Multistate Tax Commission as provided in Section 38011 shall consult with the Multistate Tax Advisory Committee and follow policy guidelines which such committee shall establish on matters of tax policy. (24948)

38014. There shall be one representative from county government and one representative from city government to consult with the member of the Multistate Tax Commission. The county and city representatives shall be appointed by the Governor from candidates nominated from among the officials of county and city governments of this state. Candidates for the representative from county government shall be nominated by the County Supervisors Association and candidates for the representative from city government shall be nominated by the League of California Cities. The county and city representatives shall serve at the pleasure of the Governor. (24949)

Article 4. Interstate Audits (38021) (24950)(Text)

38021. Article VIII of the compact relating to interstate audits shall be in force in and with respect to this state. (24951)

PART 18.5. TIMBER YIELD TAX (24952)(Text)

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (38101-38110) (24953)(Text)

38101. This part is known and may be cited as the "Timber Yield Tax Law." (24954)

38101.5. (a) The Legislature finds and declares that the forest resources and timberlands of the state are among the most valuable of the natural renewable resources of the state and that there is great concern throughout the state relating to their protection, restoration, and utilization. (24955)

(b) The Legislature further finds and declares that the forest resources and timberlands of the state produce timber and other forest products, recreational opportunities, regional economic vitality, employment opportunities, and aesthetic enjoyment while providing watershed protection and maintaining fisheries and wildlife. (24956)

(c) The Legislature further finds and declares that it is the policy of this state to encourage prudent and responsible forest resource management calculated to serve the public's need for timber and other forest products, while giving consideration to the public's need for watershed protection, fisheries and wildlife, employment opportunities, regional economic vitality, and recreational opportunities alike in this and future generations. (24957)

(d) The Legislature further finds that it is not the intent of the Legislature by the enactment of this part to take private property for public use without payment of just compensation in violation of the California and United States Constitutions. (24958)

38102. Except where the context otherwise requires, the definitions in this chapter govern the construction of this part. (24959)

38103. "Timber" means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down, including Christmas trees, on privately or publicly owned land, but does not mean nursery stock. (24960)

38103.1. "Timberland" means privately or publicly owned land which is devoted to and used for growing and harvesting timber, or for growing and harvesting timber and compatible uses, and which is capable of growing an average annual volume of wood fiber of at least 15 cubic feet per acre. (24961)

38104. "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. (24962)

"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. (24963)

38105. "Rate adjustment county" means the following counties: Alpine, Del Norte, El Dorado, Glenn, Humboldt, Lassen, Mendocino, Modoc, Nevada, Placer, Plumas, Shasta, Sierra, Siskiyou, Tehama, Trinity, and Yuba. (24964)

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