The following is extracted from the 2008 First Class Regulations and Playing Conditions

Section 38.1 - Scoring of Points

38.1.1 For a win, 14 points, plus any points scored in the first innings.

38.1.2 In a tie, each side to score seven points, plus any points scored in the first innings.

38.1.3 In a drawn match, each side to score four points, plus any points scored in the first innings (see also paragraph 38.1.6).

38.1.4 If the scores are equal in a drawn match, the side batting in the fourth innings to score seven points plus any points scored in the first innings, and the opposing side to score four points plus any points scored in the first innings.

38.1.5 First Innings Points (awarded only for performances in the first 130 overs of each first innings and retained whatever the result of the match).

(a) A maximum of five batting points to be available as under:
200 to 249 runs - 1 point
250 to 299 runs - 2 points
300 to 349 runs - 3 points
350 to 399 runs - 4 points
400 runs or over. - 5 points

(b) A maximum of three bowling points to be available as under:
3 to 5 wickets taken - 1 point
6 to 8 wickets taken - 2 points
9 to 10 wickets taken - 3 points

For the avoidance of doubt, "wickets taken" shall relate exclusively to batsmen dismissed under Laws 30 to 39 inclusive and to batsmen retired out.

If penalty runs are awarded to a team which at that time had faced less than 130 overs in their first innings, or completed their first innings before they had faced 130 overs, those penalty runs will be considered as counting towards the total as far as the award of bonus points is concerned.

If penalty runs are awarded to a team which had already faced 130 overs or more in their first innings, or had previously completed their first innings after they had faced 130 overs, those penalty runs will not be considered as counting towards the total as far as the award of bonus points is concerned.

38.1.6 If a match is abandoned without a ball being bowled, each side to score four points.

38.1.7 The side which has the highest aggregate of points gained at the end of the season shall be the Champion County of their respective Division. Should any sides in the Championship table be equal on points, the following tie-breakers will be applied in the order stated: most wins, fewest losses, team achieving most points in contests between teams level on points, most wickets taken, most runs scored. At the end of the season, the top two teams from the Second Division will be promoted and the bottom two teams from the First Division will be relegated.