“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.
Cal. Rev. & Tax. Code § 38103
General Provisions and Definitions
Known as the Timber Yield Tax Law
The act spans §§ 38101–38110 (11 sections).
Added by Stats. 1976, Ch. 176.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.