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Tax Library
OR
Oregon Administrative Rules
Chapter 150
Division 321

Timber Taxes

Division 321 - Timber TaxesDivision 321 - Timber Taxes

Division 320 - Provisions Applicable to Privilege Tax Division 324 - Oil and Gas Tax

150-321-0010 - Establishing Legal Taxpayer for Fpht 150-321-0020 - Timber Subject to the Forest Products Harvest Tax: Measurement Standards 150-321-0030 - Estimated Tax Payments for Fpht 150-321-0200 - Forestland Valuation Rule 150-321-0210 - Forestland Classification 150-321-0300 - Redetermination of Forestland Land Classes 150-321-0310 - Requirements to Qualify Certain Forestland for Special Assessment at Farm Use Values Under Ors 308a.092 150-321-0320 - Common Ownership of Forestland for Large Landowners 150-321-0330 - Date of Acquisition 150-321-0340 - Minimum Stocking and Acreage Requirements for Designation as Forestland in Western Oregon 150-321-0350 - Acceptable Uses of Western Oregon Forestland 150-321-0360 - Notification by Assessor of Denial of Application 150-321-0500 - Procedure to Ensure Timber Tax Return Filing 150-321-0510 - Notice of Intent to Harvest 150-321-0520 - Penalty for Failure to Obtain Notification of Operations 150-321-0530 - Prescribed Filing of Timber Harvest Returns 150-321-0540 - Check Scaling at the Point of First Measurement 150-321-0550 - Measuring Harvested Timber 150-321-0560 - Timber Harvest Records 150-321-0570 - Use of Microfilm and Microfiche Records 150-321-0580 - Records Kept by Automated Data Processing 150-321-0590 - Preservation of Records and Their Reproductions 150-321-0600 - Requests for Confidential Information 150-321-0610 - Information Which May Be Furnished 150-321-0620 - Common Ownership of Small Tract Forestlands 150-321-0630 - Establishing the Identity of the Taxpayer for Severance Tax 150-321-0640 - Timber Subject to the Small Tract Forestland Severance Tax 150-321-0650 - Definition of Owner for Small Tract Forestland Purposes 150-321-0660 - Required Signatures for Small Tract Forestland Application 150-321-0670 - Powers Delegated to County Assessor 150-321-0680 - Definition of Taxpayer for Appeal of Small Tract Forestland Application Denial 150-321-0690 - Contiguous Parcels Held in Common Ownership 150-321-0700 - Minimal Stocking and Species Requirements for Small Tract Forestland Assessment 150-321-0710 - Notation on Assessment and Tax Roll 150-321-0720 - Notification to County Assessor by Small Tract Forestland Owner 150-321-0730 - Common Ownership for Sale of Small Tract Forestland 150-321-0750 - Distribution of Severance Tax Receipts for Western Oregon 150-321-0760 - Distribution of Severance Tax Receipts for Eastern Oregon 150-321-0770 - Definition of “sound Management Practices”150-321-0780 - Common Ownership for Special Assessment of Forestland for Large Landowners 150-321-0790 - Notation on Tax Roll: “forestland — Potential Additional Tax Liability”150-321-0800 - Date of Acquisition 150-321-0810 - Minimum Stocking and Acreage Requirements for Designation as Forestland in Eastern Oregon 150-321-0820 - Notification by Assessor of Denial of Application

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