SECTIONS 38351 - California Statutes

REVENUE AND TAXATION CODE

SECTION 38351

38351. Every person who owns timber subject to a timber harvest
plan, every person who is required to file a notice of timber
operations with the State Forester, every person who owns timber
maintained for eventual harvest as Christmas trees, and every person
who is the first person who acquires either legal title or beneficial
title to downed timber or timber after it has been felled from land
owned by a federal agency or any other person or agency or entity
exempt from state taxation under the Constitution or laws of the
United States or under the Constitution or laws of the State of
California, shall register with the board giving such information as
the board may require.