California Revenue and Taxation Code

§ 38103

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 38103Div. 2 · Part 18.5 · Ch. 1

Statute text

View on leginfo.ca.gov

“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.

Legislative history

Added by Stats. 1976, Ch. 176.