Form 201 Fp - Forest Products Harvest Tax Return Sample (2004) - Oregon Department Of Revenue Page 30

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FILING INSTRUCTIONS
Please check the preprinted information on the return.
The penalty for fi ling or paying late is 5 percent of the
If any items are inaccurate, print the correction under
un paid balance of your tax. If you fi le more than three
that item. DO NOT white out any information on
months late, the penalty is 25 percent of box 11.
the return.
Box 14. Compute interest: multiply the number of
The Business Identifi cation Number (BIN) located
days late times the daily interest rate (printed on the
at the top of your return is your account number.
form) times the amount in box 11.
Please refer to this number on any cor re spon dence
Notes:
or in phone calls.
• If you have an overpayment, the department will
Columns 1 through 6. For additional areas of harvest
com pute and pay interest on your refund.
from small tract forestlands that are not already listed,
enter the entire Department of Forestry Notifi cation
• For amended returns, you do not have to pay a pen-
of Operations (forestry permit) Number, Landowner
al ty if all additional tax and interest are paid with
Name, County, Township, Range, and Section. If you
your amend ed return.
have any additional permit(s) that are not printed on
• For amended returns, compute interest from the
the return, please attach a copy.
orig i nal due date of the return.
Measurement
Box 15. TOTAL PAYMENT. Add boxes 11, 13, and 14.
Logs and chips must be reported in MBF.
En close this amount with your return.
Column 7. En ter the net thousand board feet (MBF)
Sign, date, and mail your return to the Oregon De-
volume of timber harvested from small tract forest-
partment of Rev e nue. No payment is due if tax due
land for each permit. You must use the Department of
(box 11) is less than $10. How ev er, you still must fi le
Revenue’s conversion table on the back of the return
a return.
to convert tons to MBF.
Questions?
To convert board feet (BF) to MBF, divide by 1,000—
(26,499 bf ÷ 1,000 = 26.499 MBF). Round MBF to the
For general tax information:
nearest whole number. For example:
For assistance with fi ling or amending your returns,
26,499 BF = 26.499 MBF = 26 MBF
contact the timber tax staff.
26,500 BF = 26.500 MBF = 27 MBF
Salem ......................................503-378-4988
Telephone:
Box 8. Total Volume. Add all the amounts in column
Toll-free within Oregon......1-800-356-4222
7. Be sure to in clude all volumes from column 7 on all
pages of Form 390A and Form 391A. En ter the total
TTY (hearing or speech impaired; machine only):
in box 8.
503-945-8617 (Salem) or 1-800-886-7204 (toll-free
Box 9. Multiply box 8 by the tax rate preprinted on
within Or e gon).
the form and enter the result in box 9.
Americans with Disabilities Act (ADA): This in for -
Box 10. Enter any prior payments.
ma tion is available in alternative formats. Call 503-
378-4988 (Sa lem) or 1-800-356-4222 (toll-free with in
Box 11. If box 9 is larger than box 10 enter the amount
Oregon).
in box 11 (tax due). If box 9 is less than box 10 enter
the amount in box 12 (overpayment).
Asistencia en español. Llame al 503-945-8618 en Sa lem o
llame gratis al 1-800-356-4222 en Oregon.
Late fi ling
Box 13. Compute penalty if you:
Mail all payments, forms, and cor re spon dence to:
• Mail your tax payment after the due date (even if
Timber Tax Programs
you have a fi ling extension).
Oregon Department of Revenue
PO Box 14003
• File your return showing tax due (box 11) after the
Salem OR 97309-2502
due date.
Remember to sign and date your return before fi ling.
KEEP A COPY OF THE RETURN FOR YOUR FILES!
150-390-004 (9-04)
2
30
150-441-409 (Rev. 2-05)

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