Form 201 Fp - Forest Products Harvest Tax Return Sample (2004) - Oregon Department Of Revenue Page 29
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42SMALL TRACT FORESTLAND SEVERANCE TAX
O R E G O N
D E PA R T M E N T
INSTRUCTIONS FOR FORM 390 (WO) AND FORM 391 (EO)
O F R E V E N U E
GENERAL INFORMATION
Who is the taxpayer?
board feet or tons, and meets the re quire ments of saw
mill grade or better, is sub ject to the severance tax.
The taxpayer is the owner of the harvested timber
when it is fi rst measured. The timber owner’s name
A Forest Products Harvest Tax (FPHT) return must be
as listed on the No ti fi ca tion of Operations (permit)
fi led for all timber harvested in Oregon.
is responsible for re port ing and paying the tax (ORS
Exempt timber not subject to tax:
321.005).
• Secondary products, other than chips, manufac-
What if I did not harvest?
tured in the woods and produced from logs nor-
You are required to file a return even if you did
mally either left in the forest or burned as slash.
not har vest timber during the year. Check the “NO
Examples: shake or shingle bolts, fence posts, fi re-
HAR VEST” box on the front of the return. Sign, date,
wood, and arrow bolts.
and mail your return to the Oregon Department of
Revenue.
What if I’m fi ling an amended return?
Is another party responsible?
You may send an amended return any time after the
original filing date. However, an amended return
If the ownership of the timber has been transferred to
claiming a refund must be fi led with in two years of
an oth er party, check the box on the front of the return,
the overpayment.
attach a copy of the writ ten agree ment (contract). The
written agreement (contract) must contain the name
Check the “AMENDED RETURN” box on the front of
of the re spon si ble party and the terms of the agree-
the return. Using the following instructions, complete
ment. Sign, date, and mail your return to the Oregon
box es 7 through 9 and 11 through 15 as if an original
Department of Rev e nue.
return were being fi led. Fill in each box with the cor-
rect in for ma tion, even if it is not being changed.
What is the fi ling deadline?
Notes:
January 31 for harvested timber that is measured
be tween Jan u ary 1 and December 31 of the pri or
• Do not enter prior payment in box 10.
cal en dar year.
• No penalty is due if all additional tax and interest
What records do I need to complete my return?
are paid with your amended return.
The following documents are needed to complete
• If you owe additional tax, compute interest from the
your re turn.
original due date of the return.
• Department of Forestry Notifi cation of Operations
(for est ry permit(s)).
Extensions
• Mill records showing total volume for products
You may request an extension of time to fi le returns.
sold, e.g., mill records and/or scale tickets.
The request must be made in writing and state the
Keep a copy of your returns and all original records
reason for the re quest. The request must be post-
for at least six years from the date returns are due.
marked no later than the due date of the return.
The department may grant up to thir ty days from
What timber harvest is subject to tax?
the due date in which to FILE THE RE TURN. This
All timber har vest ed from land designated as small
is only an extension to fi le. It does not extend the
tract forestland statewide that can be mea sured in
time to pay.
150-390-004 (9-04)
1
29
150-441-409 (Rev. 2-05)
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