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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 18.5 - TIMBER YIELD TAX
CHAPTER 1 - General Provisions and Definitions
Section 38103.1.
Universal Citation: CA Rev & Tax Code § 38103.1 (2017)
38103.1.
“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.
(Added by Stats. 1976, Ch. 176.)
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