Forest Excise Tax Return (Page 4 of 4) in pdf

INSTRUCTIONS FOR PAGE 1 (Summary)

Page 1 of the Forest Excise Tax Return is the Summary page. A Detail page (page 3) or several Detail pages will

need to be filled out before completing page 1. Detail page instructions are on page 2.

Errors and Omissions – If there are errors or omissions

Calculations:

in the pre-printed information on page 1, cross out the



Grand Total Taxable Stumpage Value – Add the

errors. Enter correct information.

Total Taxable Stumpage Value column. Enter the

No Harvest This Quarter – If you did not harvest timber

amount in the Grand Total Taxable Stumpage Value

this quarter, check this box. Or call 1-800-548-8829

block at the bottom of page 1.

during normal business hours. Or call our automated line



Tax Due – Multiply the Grand Total Taxable

1-800-547-9815, 24 hours a day, 7 days a week, from

Stumpage Value amount by the current rate (0.05) and

Washington, Oregon, or Idaho.

enter the tax due in this block.

All Harvesting is Completed – If harvesting is completed



EARR Credit – Add all amounts from the EARR

on all contract/permit numbers and you do not need to

Credit column on page 1. Enter this amount in the

receive future returns, check this box.

Less EARR Credit block.

Detail Page Number – You must fill out a separate detail



Subtotal – Subtract the EARR Credit from the Tax

page for each contract/permit. Identify by numbering this

Due. Enter this amount in the Subtotal block.

column to the corresponding detail pages you complete



Penalty – Return must be postmarked by the due date

(upper right hand corner of detail page).

to avoid penalties.

Check to Delete Contract/Permit – If harvesting is



Penalty Calculation: Subtotal multiplied by

completed on all sections of this specific contract/permit

appropriate penalty rate.

check this box.

Penalty rates:

CAUTION: A deleted contract/permit number indicates

harvest is completed for all sections under the

5% penalty assessed after due date;

contract/permit. It will no longer appear on your return.

15% penalty assessed after the last day of the month

Check to Delete Section – If harvest for this specific

following the due date;

section is complete check this box.

25% penalty assessed after the last day of the second

Check if No Harvest on this Section – If no harvest

month following the due date.

occurred on this specific section, check this box.



Total Amount Due – Subtotal plus Penalty equals

EARR Credit – Taxpayers are allowed a credit for timber

Total Amount Due. Make check payable to

harvested under a Department of Natural Resources

Department of Revenue. (If the subtotal is less than

(DNR) approved contract/permit subject to Enhanced

$50, send completed return without payment.)

Aquatic Resource Requirements (EARR). Look for the

Signature and Telephone Number – Sign your name,

yes or no in the EARR credit column on page 1 to see if

print your name. Enter your daytime telephone number

you’re eligible.

with area code. Enter the date. Enter your email address

(optional).

To request this document in an alternate format, call (360) 705-6715. Teletype (TTY) users may call (360) 705-6718.

Page 4

REV 62 0063

(07/03/12)

Forest Excise Tax Return Page 4

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