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DIVISION 2. OTHER TAXES 6001-60709›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 1. General Provisions and Definitions 38101-38110

§ 38103.1

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

“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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California Revenue and Taxation Code

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