OAR 150-321-0500: Procedure to Ensure Timber Tax Return Filing

(1) As used in this rule, “owner” or “taxpayer” means the “owner of timber” as defined in ORS 321.005. (2) The Department of Revenue shall notify the owner, as identified on a Notification of Operation received from the Department of Forestry, of the owner’s requirement to file a timber tax return. It is the responsibility of the owner to ensure that the correct owner name is listed on the Notification of Operation. (3) Notices required under section (2) of this rule shall be mailed unless the owner elects to be notified by an alternative method allowed by the department. Alternative methods may be elected by the owner: (a) Indicating through the owner’s online filing account the owner’s preference to have all notifications to file a return be delivered by email and to access and file a return online; (b) Requesting verbally or in writing that the department email or fax a return form to the owner or an authorized representative on a one-time basis; or (c) Picking up a return form in person from a department office. (4) Return forms that are mailed or otherwise delivered by an alternative method shall serve as a notice to the owner of the owner’s requirement to file a return. (5) The department shall document by tax program and reporting period: (a) Which taxpayers were sent timber tax returns; and (b) Receipt of tax returns filed. (6) Taxpayers who fail to file a timber tax return will be mailed a Notice of Failure to File which shall include: (a) The timber tax program(s) for which taxpayer has failed to file; (b) A statement that the tax return is due even if no harvest occurred; and (c) An explanation of delinquent return penalties.