California § 38116 - Subject to the limitation in subdivision (b), there is exempted from the tax impo
Full text of California Public Contract Code - PCC § 38116 — Subject to the limitation in subdivision (b), there is exempted from the tax impo, with citation guidance and answers to common questions.
§ 38116. Subject to the limitation in subdivision (b), there is exempted from the tax impo
(a) Subject to the limitation in subdivision (b), there is exempted from the tax imposed by this part timber whose immediate harvest value is so low that, if not exempt, the tax on the timber would amount to less than the cost of administering and collecting the tax, as determined by the board by rule. The board, after consultation with the Timber Advisory Committee, shall establish by rule the level at which the tax that would apply is less than the cost to administer and collect the tax. (b) The board shall have no authority to exempt timber with an estimated immediate harvest value of more than three thousand dollars ($3,000).
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 38116
What does Public Contract Code - PCC § 38116 cover?
Section 38116 ("Subject to the limitation in subdivision (b), there is exempted from the tax impo") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 38116?
A common citation format is "Public Contract Code - PCC § 38116" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 38116 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.