Form 201 Fp - Forest Products Harvest Tax Return Sample (2004) - Oregon Department Of Revenue Page 6
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42Who Is Responsible
Oregon law requires the owner of timber at the time logs are first mea-
sured (scaled or weighed) to pay any timber taxes that may be due. Gen-
for Paying Timber
erally, logs are first measured when they are delivered and sold to a mill.
When timber is to be sold, it is important that the parties involved under-
Taxes?
stand who will be responsible for payment of timber taxes.
The following information is used in determining the timber owner, and
therefore who is responsible for payment:
• The name of the party owning the logs when they are measured should
appear as timber owner on the “Notification of Operations” (referred
to as the logging permit) when the Department of Forestry is notified
of plans to harvest. This ensures that the party responsible for filing
returns and paying the tax receives filing instructions and tax forms
from the Oregon Department of Revenue.
• Mill records stating the person who received money for the harvested
timber. The legal owner of timber (taxpayer) may not “contract away”
any responsibility to pay a tax liability. An arrangement of this type may
be enforceable between parties but the Oregon Department of Revenue
will not recognize any attempt to shift liability from the legal taxpayer
to another party. Department of Revenue may look at the contract to
determine if the ownership of the timber has changed. If there was not
a change of ownership, then the Oregon Department of Revenue will
not recognize an agreement to shift tax liability to a party other than the
timber owner.
If you are unsure about who is legally responsible to pay timber taxes,
the table below may help:
Type of Transaction
Responsible Taxpayer
Outright sale of standing timber
Timber purchaser (at the tax rate
only.
of the landowner).
Sale of land and timber by deed.
Purchaser of property.
Sale of land and timber by land
Purchaser of property.
sales contract.
Sale of logs prior to any measure,
Purchaser of the logs (at the tax
for example from the landing.
rate of the landowner).
Trading timber for services, such
Person receiving timber (at the
as logging, land clearing–refores-
tax rate of the landowner).
tation and/or materials.
Sale of delivered logs to a mill or
Legal owner of the logs.
conversion center.
Timber given as a gift.
Recipient of gift (at the tax rate
of the landowner).
6
150-441-409 (Rev. 2-05)
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