738.10  Removal of timber, water, soil, or sod.--If any part of the principal consists of land from which merchantable timber, water, soil, sod, dirt, turf, or mosses may be removed, the receipts from taking the item from the land shall be allocated in accordance with s. 738.02(1)(c).

History.--s. 1, ch. 74-106; s. 16, ch. 75-221.