Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 38103 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 38103
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“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.
Citator
Cal. Rev. & Tax. Code § 38103 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“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.