Revenue and Taxation Code section 38103

“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.

Source: Section 38103, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38103. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 38103’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_38103

Original Source: Section 38103, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38103. (last accessed May 10, 2025).