Cabin Fee Act of 2010 - Defines: (1) "cabin user fee" as the annual fee paid to the United States by a cabin owner pursuant to an authorization for the use and occupancy of a cabin on National Forest System land derived from the public domain; (2) "cabin owner" as a person authorized to use and occupy a cabin on National Forest System land derived from the public domain or a trust, or an heir or assignee of such a person; and (3) "cabin" as a privately built and owned recreation residence and related improvements on National Forest System land derived from the public domain that is authorized for private use and occupancy and may be sold or transferred between private parties.
Requires the payment of an annual "cabin user fee" by a "cabin owner."
Directs the Secretary of Agriculture (USDA) to set such fee.
Requires a reduction in the cabin use fee to $100 per year if access to a cabin is significantly impaired, whether by catastrophic events, natural causes or governmental actions, such that the cabin is rendered unsafe or unable to be occupied.
Requires payment of a "cabin transfer fee" to the United States upon the transfer of a cabin between private parties for money or other consideration.