1179. Subject to section 1180, every taxpayer shall pay, for a taxation year, a tax of 10% of the aggregate of his income from logging operations and of his share of the income of a partnership which carries on logging operations for a fiscal period of the partnership ending in that taxation year.
1972, c. 23, s. 888; 1993, c. 64, s. 207; 1997, c. 3, s. 71.