California Revenue and Taxation Code

§ 431

RTC § 431 Effective Jan 1, 1999Div. 1 · Part 2 · Ch. 3 · Art. 1.7

Statute text

For purposes of this article, the following terms have the following meaning:

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

(b)“Timberland” means land zoned pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code.

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Legislative history

Amended by Stats. 1998, Ch. 972, Sec. 26. Effective January 1, 1999.