Title XVI CONSERVATION, RESOURCES AND DEVELOPMENT
< > Effective - 28 Aug 1945, 2 histories, see footnote (history)
254.160. Collection of yield tax from cuttings — methods. — If such products of cuttings shall be sold or otherwise disposed of or transferred to the ownership of other persons it shall be subject to the yield tax provided in this chapter. Whenever a cutting shall be made other than as excepted in sections 254.140 and 254.150, of this chapter, the owner of the land shall file a sworn statement with the commission of the quantity and species of timber cut; this statement shall be filed not later than one month following said cutting or at the end of each month where the cutting is continuous. The commission shall review this statement and determine the stumpage value and forward its report to the director of revenue. The director of revenue or his agent shall arrange collection of the yield tax from the owner.
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(L. 1945 p. 672 § 14)
---- end of effective 28 Aug 1945 ----
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| 254.160 | 8/28/2018 | 8/28/2018 | ||
| 254.160 | 8/28/1945 | 8/28/2018 | ||
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