91-17-21 - Timber.
§ 91-17-21. Timber.
If any part of the principal consists of land from which merchantable timber may be removed, the receipts from taking the timber from the land shall be allocated in accordance with Section 91-17-5(c).
Sources: Codes, 1942, § 672-180; Laws, 1966, ch. 371, § 10, eff from and after January 1, 1967.