Section 46.26. Yield tax.

Latest version.

No yield tax under s. 77.87 (1) , Stats., may be assessed for timber cut before the end of the 5 th year of the managed forest land order for lands designated as managed forest land effective on or after April 28, 2004 unless the lands were applied for under s. 77.82 (4) , (4g) , (4m) or (12) , Stats., or unless the lands that were applied for under s. 77.82 (2) , Stats., were subject to an expiring contract under s. 77.03 , Stats.

CR 04-136 : cr. Register July 2005 No. 595 , eff. 8-1-05; CR 11-013 : am. Register December 2011 No. 672 , eff. 1-1-12.

                    
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