Publication 87, Guide to the California Timber Yield Tax
Timber Yield Tax Definitions

This page defines some of the terms used in this publication and on timber yield tax forms, Harvest Values Schedules, and returns. Some of the terms may have a different meaning in another context. It is important that you understand the way they are used in this tax program, especially before you complete any tax return forms.

Cull

Unusable portion of a log that is caused by a defect in the log.

Cull log

A log with less than one-quarter of its volume made up of sound, usable material. Logs with unsound sapwood are not cull logs if they contain one-quarter or more sound, usable material.

Harvest name, sale name, or operation name

Any name associated with a timber sale contract (legal harvesting agreement).

Harvest value/immediate harvest value

The value of trees just before they are harvested, determined by CDTFA and shown on the Harvest Values Schedule.

Low-value harvest

A timber harvest with an immediate harvest value of $3,000 or less within a quarter.

Low-value exemption

The timber yield tax exemption that applies to low-value harvests.

MBF

Thousand board feet (Scribner Short-Log Scale). The standard measure of logs.

Miscellaneous timber products

Products such as Christmas trees, fuelwood, chipwood, poles, posts, split products (shakes and shingles), small sawlogs, and cull logs.

Sawlogs, small

Small sawlogs (SSM) are conifer logs of any species, except coastal redwood, split products, and poles and pilings, where the average net volume per 16-foot log for all sawlogs removed from a timber harvest operation during the reporting quarter is less than 65 board feet, Scribner Short Log Scale.

Scaling

Measuring logs to determine the volume of sound wood.

Scale ticket or mill ticket

A document that shows the volume of wood in logs delivered to a sawmill.

Scribner Short-Log Scale

A method of determining the volume of usable wood in a log, based on a 16-foot log. The standard scaling method authorized by CDTFA for reporting sawlog volume.

Timber harvest operation

A harvest on private land for an entire Timber Harvesting Plan, Notice of Timber Operations, or Emergency Notice (or any combination within the same geographical area), as submitted to Cal Fire; or, a harvest on public land for an entire timber sale contract between a public agency and a purchaser.

Timber Value Area (TVA)

A geographic area of the state having common timber growing, harvesting, and marketing conditions, as defined by CDTFA.

Volume

The quantity of wood in a log or tree.

Volume, adjusted gross

The amount of wood material in a log after deducting for areas where the wood material is missing (used to report cull log volume).

Volume, net

The amount of sound, usable wood material in a log after deducting for areas where wood is missing or defective.