{"data":{"id":"us-ca/rtc-38103","jurisdiction":"us-ca","citation":"RTC § 38103","heading":"","body":"“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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"43db69d77926d72beb11489e772b768e98e4d43a8955c98bab25e2d50faf7995","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-38102","next":"us-ca/rtc-38103.1"},"notice":"GroundRules: Original legal text. Not legal advice."}