Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 18.5.: PART 18.5. TIMBER YIELD TAX/Ch. 1.: CHAPTER 1. General Provisions and Definitions/§ 38103.
California Statutes

§ 38103. — 38103. (Added by Stats. 1976, Ch. 176.)

California § 38103.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 18.5.PART 18.5. TIMBER YIELD TAX
Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 38103. (38103. (Added by Stats. 1976, Ch. 176.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 38103. (2026).

Text

“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.

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Legislative History

Added by Stats. 1976, Ch. 176.

Nearby Sections

2
§ 38103.
38103. (Added by Stats. 1976, Ch. 176.)
§ 38103.1.
38103.1. (Added by Stats. 1976, Ch. 176.)
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Bluebook (online)
California § 38103., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/38103..