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B&l: Fpst-1 - Forest Products Severance Tax Return Form - Alabama Department Of Revenue Page 2

Instructions for

Forest Products Severance Tax Return

(FPST-1)

1. Enter your severance tax account number. If you do not know your account number, please contact

the Department.

2. Leave the control number space blank.

3. Enter in the beginning and ending date of the quarter.

4. Enter the physical location of the plant.

5. Enter the taxpayer’s name, current mailing address, and telephone number. Enter your Federal

Employer’s Identification Number (FEIN). Enter the name of the contact person.

6. Enter the county name of severance. If more than one county of severance, then enter “SEE

ATTACHED” or “VARIOUS”. Attach the Forest Products Severance Tax Supplemental Return (FPST-

4) for multiple counties of severance.

7. If applicable, check the appropriate box.

8. Enter total tonnage amount in the tons column, if you are paying the severance tax using the tonnage

rate. Do not enter the tonnage if you convert to another quantity measure and pay taxes on the other

measure.

9. Enter the total other quantity amount in the other column, if you are paying the severance tax using

the other quantity rate. Do not enter the quantity measure if you are paying the severance tax on the

tonnage rate.

10. Multiply the quantity by the applicable rate of taxation and enter the amount in the total tax column.

11. Add the figures in the total tax column and enter the total tax due.

12. If the tax return is not postmarked by the 30th of the month subsequent to the quarter, the penalty for

failure to timely file the return is 10% of the tax due or $50.00 whichever is greater. If payment for the

tax due is not timely received, the penalty is 10% of the tax due. If the tax amount due is remitted

late, contact the Alabama Department of Revenue for the applicable interest.

13. Add the total tax due plus any penalties and interest due minus the credit to determine the total due.

14. Sign and notarize the return.

B&l: Fpst-1 - Forest Products Severance Tax Return Form - Alabama Department Of Revenue Page 2