Form 201 Fp - Forest Products Harvest Tax Return Sample (2004) - Oregon Department Of Revenue Page 17
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42FOREST PRODUCTS HARVEST TAX
O R E G O N
D E PA R T M E N T
INSTRUCTIONS FOR FORM 201 (FP)
O F R E V E N U E
GENERAL INFORMATION
Who is the taxpayer?
What if I’m filing an amended return?
You may send an amended return any time after the origi-
The taxpayer is the owner of the har vest ed timber when
nal filing date. An amended return claiming a refund must
it is first measured. The timber owner name as listed on
be filed within two years of the overpayment.
the Notification of Operations (permit) is responsible for
re port ing and paying the tax (ORS 150-321.005).
Check the “AMENDED RETURN” box in the upper right
of the return. Explain the reason you are amend ing in the
What if I did not harvest?
space pro vid ed on the back of the form.
You are required to file a return even if you did not har vest
Estimated tax
timber during the year. Check the “NO HAR VEST” box in
the upper right on the front of the return. Sign, date, and
Owners who expect to owe Forest Prod ucts Harvest Tax in
mail your return to the Or e gon De part ment of Revenue.
excess of $1500 for the year are re quired to file an “Estimate
of Timber Tax Li a bil i ty” form with the Oregon Department
Is another party responsible?
of Rev e nue and make quar ter ly payments. The forms and
pay ments are due by April 30, July 31, and October 31. If
If the ownership of the timber has been transferred to
you need estimated tax payment forms, call the Oregon
an oth er party and you feel that you are not responsible,
Department of Rev e nue in Salem, at 503-378-4988.
check the box in the upper right on the front of the return,
attach a copy of the writ ten agree ment (contract), and mail
Extensions
it with the re turn.
You may request an extension of time to file your re turn.
The written agreement (contract) must contain the name
You must make your request in writing and state the rea son
of the re spon si ble party and the terms of the agreement.
for the request. Your request must be postmarked no later
Sign, date, and mail your return to the Oregon Department
than the due date of the return. The department may grant
of Revenue.
up to 30 days from the due date, in which to FILE THE
RETURN. This is only an extension to file. It does not
What timber harvest is subject to tax?
extend the time to pay. When you file, attach a copy of
All tim ber har vest ed from pub lic and pri vate for est lands
your approved extension to the front of your return.
state wide that can be mea sured in board feet or tons, and
Questions?
meets the re quire ments of utility cull or bet ter, is sub ject to
the tax. Also, logs chipped in the woods from public and
For assistance with filing or amending your returns, please
pri vate lands are sub ject to the tax. You must file a Forest
contact us.
Prod ucts Har vest Tax (FPHT) return.
Telephone: Salem ............................................ 503-378-4988
Exempt timber not subject to tax:
Toll-free within Oregon..........1-800-356-4222
Secondary products, other than chips, manufactured in the
E-mail: Timber.Tax.Help@state.or.us
woods and produced from logs normally either left in the
For general tax information:
forest or burned as slash. Examples: shake or shin gle bolts,
fence posts, fire wood, and arrow bolts.
TTY (hearing or speech impaired; machine only): 503-945-
8617 (Salem) or 1-800-886-7204 (toll-free within Or e gon).
What is the filing deadline?
Americans with Disabilities Act (ADA): This in for ma tion
January 31 for harvested timber that is measured between
is available in alternative formats. Call 503-378-4988
January 1 and December 31 of the prior calendar year.
(Sa lem) or 1-800-356-4222 (toll-free with in Oregon).
What records do I need to complete my re turn?
Asistencia en español. Llame al 503-945-8618 en Sa lem o
llame gratis al 1-800-356-4222 en Oregon.
• Department of Forestry Notification of Operations (for-
estry permit(s)).
Mail all payments, forms, and cor re spon dence to:
• Records that show the volume harvested, e.g., mill
Timber Tax Programs
records and/or scale tickets.
Oregon Department of Revenue
Keep a copy of your return and all original records for at
PO Box 14003
least six years from the date returns are due.
Salem OR 97309-2502
150-502-202 (Rev. 10-04)
17
150-441-409 (Rev. 2-05)
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