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Business Taxes Law Guide – Revision 2023
Timberland
CHAPTER 6.7. TIMBERLAND
Section 51103
51103. Legislative intent; including of all qualifying timberland. It is the intent of the Legislature to implement the policies of this chapter by including all qualifying timberland in timberland production zones.
History—Added by Stats. 1982, Ch. 1489, Sec. 5.