California Revenue and Taxation Code Section 38103

CA Rev & Tax Code § 38103 (2017)  

“Timber” means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down, including Christmas trees, on privately or publicly owned land, but does not mean nursery stock.

(Added by Stats. 1976, Ch. 176.)

Last modified: October 25, 2018