Instructions For Form 201 (Fp) - Forest Products Harvest Tax
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2FOREST PRODUCTS HARVEST TAX
INSTRUCTIONS FOR FORM 201 (FP)
GENERAL INFORMATION
Payment voucher
• Chips produced from materials not meeting the require-
ments of utility cull or better and sold as hog fuel.
A payment voucher is included with your form and in-
structions. Please include on the voucher:
What is the filing deadline?
• Your payment amount;
January 31 for harvested timber that is measured between
• Your business identification number (BIN), which can be
January 1 and December 31 of the prior calendar year.
found on the top of the timber tax form; and
This due date is extended to the following Monday when
• Your mailing address.
January 31 falls on a weekend.
Mail the payment voucher with your form by the due date.
What records do I need to complete my return?
Who is the taxpayer?
• Notification of Operation.
The taxpayer is the owner of the harvested timber when it
• Mill records showing total volume (net MBF) harvested,
is first measured. The timber owner, as listed on the Noti-
e.g., mill records and/or scale tickets.
fication of Operation from Oregon Department of Forestry
Keep a copy of your return and all original records for at
(ODF) is responsible for reporting and paying the tax (ORS
least six years from the date returns are due.
321.005 and ORS 321.550).
What if I did not harvest?
What if I’m filing an amended return?
You are required to file a return even if you did not harvest
You may send an amended return any time after the origi-
timber during the year or you harvest non-taxable material.
nal filing date. An amended return claiming a refund must
Check the “NO HARVEST” box in the upper right corner on
be filed within two years of the overpayment.
the front of the return. Sign, date, and mail your return to the
Check the “AMENDED RETURN” box in the upper right
Oregon Department of Revenue (DOR).
of the return. Complete the form as if an original return
were being filed. Complete each box with the correct infor-
Is another party responsible?
mation, even if it is not being changed. Use the comments
If the ownership of the timber has been transferred to
section on the back of the form to explain the reason you
a nother party, check the box in the upper right corner on
are amending.
the front of the return. Attach a copy of the written agree-
ment (contract) to the return.
Estimated tax
The written agreement (contract) must be signed and dated
Owners who expect to owe Forest Products Harvest Tax
by both parties and contain the name of the responsible
in excess of $1,500 for the year are required to file an
party and the terms of the agreement.
“Estimate of Timber Tax Liability” form with the Oregon
Sign, date, and mail your return to DOR.
Department of Revenue and make quarterly estimated
payments. The forms and payments are due by April 30,
What timber harvest is subject to tax?
July 31, and October 31. If you need estimated tax payment
All timber harvested from public and private forestlands
forms, call us at 503-378-4988.
statewide that can be measured in board feet or tons, and
Extensions
meets the requirements of utility cull or better, is subject
to the tax. Also, chips produced in the woods are subject
You may request an extension of time to file your return.
to the tax. You must file a Forest Products Harvest Tax
You must make your request in writing and state the reason
(FPHT) return.
for the request. The request must be postmarked no later
Exempt timber not subject to tax:
than the due date of the return. The department may grant
up to 30 days from the due date, in which to FILE THE
• Secondary products, other than chips, manufactured in
RETURN. This is only an extension to file. It does not
the woods and produced from logs normally either left in
extend the time to pay. When you file, attach a copy of your
the forest or burned as slash. Examples: Shake or shingle
bolts, fence posts, firewood, and arrow bolts.
approved extension to the front of your return.
150-502-202 (Rev. 07-10)
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