Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 38103.1 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 38103.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Timberland” means privately or publicly owned land which is devoted to and used for growing and harvesting timber, or for growing and harvesting timber and compatible uses, and which is capable of growing an average annual volume of wood fiber of at least 15 cubic feet per acre.
Citator
Cal. Rev. & Tax. Code § 38103.1 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Timberland” means privately or publicly owned land which is devoted to and used for growing and harvesting timber, or for growing and harvesting timber and compatible uses, and which is capable of growing an average annual volume of wood fiber of at least 15 cubic feet per acre.