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SMALL TRACT FORESTLAND (STF) SEVERANCE TAX

INSTRUCTIONS FOR FORM 390 (WO) AND FORM 391 (EO)

GENERAL INFORMATION

Payment voucher

What records do I need to complete my return?

A payment voucher is included with your form and

• Notification of Operation.

instructions. Please include on the voucher:

• Mill records showing total volume (net MBF) harvested,

• Your payment amount;

e.g., mill records and/or scale tickets.

• Your business identification number (BIN), which

• Property tax account numbers.

can be found on the top of the timber tax form; and

Keep a copy of your returns and all original records for

• Your mailing address.

at least six years from the date returns are due.

Mail the payment voucher with your form by the

What timber harvest is subject to tax?

due date.

All timber harvested from land designated as Small Tract

Who is the taxpayer?

Forestland statewide that can be measured in board feet

or tons, and meets the requirements of saw mill grade or

The taxpayer is the owner of the harvested timber

better, is subject to the tax. Also, chips produced in the

when it is first measured. The timber owner, as listed

woods are subject to the tax.

on the Notification of Operation from Oregon Depart-

Exempt products not subject to tax:

ment of Forestry (ODF) is responsible for reporting

and paying the tax (ORS 321.005 and ORS 321.550).

• Secondary products, other than chips, manufactured

in the woods and produced from logs normally either

What if I did not harvest?

left in the forest or burned as slash. Examples: Shake or

You are required to file a return even if you did not harvest

shingle bolts, fence posts, firewood, and arrow bolts.

timber during the year or you harvest non-taxable material.

• Chips produced from materials not meeting the require-

Check the “NO HARVEST” box in the upper right corner

ments of utility cull or better and sold as hog fuel.

on the front of the return. Sign, date, and mail your return

to the Oregon Department of Revenue (DOR).

Other timber taxes

Is another party responsible?

In addition to the STF severance tax, a Forest Products

If the ownership of the timber has been transferred to

Harvest Tax (FPHT) return must be filed for all timber

another party, check the box in the upper right corner

harvested in Oregon. This is separate from the STF sev-

on the front of the return. Attach a copy of the written

erance tax.

agreement (contract) to the return.

What if I’m filing an amended return?

The written agreement (contract) must be signed and

You may send an amended return any time after the original

dated by both parties and contain the name of the re-

filing date. An amended return claiming a refund must be

sponsible party and the terms of the agreement.

filed within two years of the overpayment.

Sign, date, and mail your return to DOR.

Check the “AMENDED RETURN” box in the upper

Exempt land?

right of the return. Complete the form as if an original

return were being filed. Complete each box with the

The severance tax is only due on timber harvested from

correct information, even if it is not being changed. Use

lands classified by the county as Small Tract Forestland

the comments section on the back of the form to explain

(STF). If the harvest occurred on land classified as some-

thing other than STF, mark the “Exempt Land” box on the

the reason you are amending.

front of the return. The property tax account numbers are

Extensions

used to verify how your land is classified by the county

You may request an extension of time to file your return.

for property tax purposes. If necessary, use the comments

The request must be made in writing and state the reason

section on the back of the form to explain.

for the request. The request must be postmarked no later

What is the filing deadline?

than the due date of the return. The department may

January 31 for harvested timber that is measured between

grant up to 30 days from the due date in which to FILE

January 1 and December 31 of the prior calendar year.

THE RETURN. This is only an extension to file. It does

This due date is extended to the following Monday when

not extend the time to pay. When you file, attach a copy

January 31 falls on a weekend.

of your approved extension to the front of your return.

150-390-004 (Rev. 07-10)

Instructions For Form 390 (Wo) And Form 391 (Eo) - Small Tract Forestland (Stf) Severance Tax

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