§ 38103
38 words·~1 min read·
/ca/revenue-and-taxation-code/38103A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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.