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Business Taxes Law Guide—Revision 2024

Timber Yield Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 18.5. Timber Yield Tax

Chapter 1. General Provisions and Definitions

Section 38105


38105. "Rate adjustment county". "Rate adjustment county" means the following counties: Alpine, Del Norte, El Dorado, Glenn, Humboldt, Lassen, Mendocino, Modoc, Nevada, Placer, Plumas, Shasta, Sierra, Siskiyou, Tehama, Trinity, and Yuba.