GroundRules
RTC § 38103
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 18.5. TIMBER YIELD TAX [38101. - 38908.]
- CHAPTER 1. General Provisions and Definitions [38101. - 38110.]
“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.
Collected 2026-09-14T05:56:33Z. Source file · JSON