OAR 150-321: Timber Taxes

44 rules in Division 321, Chapter 150 (Department of Revenue).

  1. OAR 150-321-0010: Establishing Legal Taxpayer for FPHT
  2. OAR 150-321-0020: Timber Subject to the Forest Products Harvest Tax: Measurement Standards
  3. OAR 150-321-0030: Estimated Tax Payments for FPHT
  4. OAR 150-321-0200: Forestland Valuation Rule
  5. OAR 150-321-0210: Forestland Classification
  6. OAR 150-321-0300: Redetermination of Forestland Land Classes
  7. OAR 150-321-0310: Requirements to Qualify Certain Forestland for Special Assessment at Farm Use Values Under ORS 308A.092
  8. OAR 150-321-0320: Common Ownership of Forestland for Large Landowners
  9. OAR 150-321-0330: Date of Acquisition
  10. OAR 150-321-0340: Minimum Stocking and Acreage Requirements for Designation as Forestland in Western Oregon
  11. OAR 150-321-0350: Acceptable Uses of Western Oregon Forestland
  12. OAR 150-321-0360: Notification by Assessor of Denial of Application
  13. OAR 150-321-0500: Procedure to Ensure Timber Tax Return Filing
  14. OAR 150-321-0510: Notice of Intent to Harvest
  15. OAR 150-321-0520: Penalty for Failure to Obtain Notification of Operations
  16. OAR 150-321-0530: Prescribed Filing of Timber Harvest Returns
  17. OAR 150-321-0540: Check Scaling at the Point of First Measurement
  18. OAR 150-321-0550: Measuring Harvested Timber
  19. OAR 150-321-0560: Timber Harvest Records
  20. OAR 150-321-0570: Use of Microfilm and Microfiche Records
  21. OAR 150-321-0580: Records Kept by Automated Data Processing
  22. OAR 150-321-0590: Preservation of Records and Their Reproductions
  23. OAR 150-321-0600: Requests for Confidential Information
  24. OAR 150-321-0610: Information Which May Be Furnished
  25. OAR 150-321-0620: Common Ownership of Small Tract Forestlands
  26. OAR 150-321-0630: Establishing the Identity of the Taxpayer for Severance Tax
  27. OAR 150-321-0640: Timber Subject to the Small Tract Forestland Severance Tax
  28. OAR 150-321-0650: Definition of Owner for Small Tract Forestland Purposes
  29. OAR 150-321-0660: Required Signatures for Small Tract Forestland Application
  30. OAR 150-321-0670: Powers Delegated to County Assessor
  31. OAR 150-321-0680: Definition of Taxpayer for Appeal of Small Tract Forestland Application Denial
  32. OAR 150-321-0690: Contiguous Parcels Held in Common Ownership
  33. OAR 150-321-0700: Minimal Stocking and Species Requirements for Small Tract Forestland Assessment
  34. OAR 150-321-0710: Notation on Assessment and Tax Roll
  35. OAR 150-321-0720: Notification to County Assessor by Small Tract Forestland Owner
  36. OAR 150-321-0730: Common Ownership for Sale of Small Tract Forestland
  37. OAR 150-321-0750: Distribution of Severance Tax Receipts for Western Oregon
  38. OAR 150-321-0760: Distribution of Severance Tax Receipts for Eastern Oregon
  39. OAR 150-321-0770: Definition of “Sound Management Practices”
  40. OAR 150-321-0780: Common Ownership for Special Assessment of Forestland for Large Landowners
  41. OAR 150-321-0790: Notation on Tax Roll: “Forestland — Potential Additional Tax Liability”
  42. OAR 150-321-0800: Date of Acquisition
  43. OAR 150-321-0810: Minimum Stocking and Acreage Requirements for Designation as Forestland in Eastern Oregon
  44. OAR 150-321-0820: Notification by Assessor of Denial of Application