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Business Taxes Law Guide—Revision 2024
Timber Yield Tax Regulations
Title 18 of the California Code of Regulations
Article 1. Valuation of Timberland and Timber
Rule 1020
Regulation 1020. Timber Value Areas.
Reference: Sections 38109 and 38204, Revenue and Taxation Code.
Authority cited: Sections 38204 and 38701, Revenue and Taxation Code.
The following nine designated areas contain timber having similar growing, harvesting and marketing conditions and shall be used as timber value areas in the preparation and application of immediate harvest values:
Area 1
Del Norte County
Humboldt County
Area 2
Marin County
Mendocino County
Napa County
Sonoma County
Area 3
Alameda County
Contra Costa County
Monterey County
San Francisco City and County
San Mateo County
Santa Clara County
Santa Cruz County
Area 4
Colusa County
Glenn County
Lake County
Shasta County west of Interstate Highway No. 5
Solano County
Siskiyou County west of Interstate Highway No. 5
Tehama County east of Interstate Highway No. 5
Trinity County
Yolo County
Area 5
Shasta County east of Interstate Highway No. 5
Siskiyou County east of Interstate Highway No. 5
Area 6
Lassen County
Modoc County
Area 7
Butte County
Nevada County
Placer County
Plumas County
Sierra County
Sutter County
Tehama County east of Interstate Highway No. 5
Yuba County
Area 8
Alpine County
Amador County
Calaveras County
El Dorado County
Sacramento County
San Joaquin County
Stanislaus County
Tuolumne County
Area 9
Fresno County
Imperial County
Inyo County
Kern County
Kings County
Los Angeles County
Madera County
Mariposa County
Merced County
Mono County
Orange County
Riverside County
San Benito County
San Bernardino County
San Diego County
San Luis Obispo County
Santa Barbara County
Tulare County
Ventura County
History—Adopted November 4, 1976, effective January 1, 1977.
Amended January 31, 1977, effective February 1, 1977.
Amended October 18, 2010, effective November 17, 2010.