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. (updated Jan. 1, 1976; accessed Jun. 25, 2025).

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Up to date

Verified:
Jun. 25, 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 12, 2025).