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Business Taxes Law Guide—Revision 2024
Timberland Law Annotations
830.0021 Defined. "Capable of growing an average annual volume of wood fiber of at least 15 cubic feet per acre, "as used in Government Code section 51100(f), includes both land which is currently meeting this criteria and land which is not currently growing such an annual volume but, if properly stocked, could grow such an average annual volume. C 1/27/1978; C 2/1/1978.