“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.
Cal. Rev. & Tax. Code § 38103.1
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.