justicedao/ipfs_state_laws huggingface dataset:
150-321-0350 Acceptable Uses of Western Oregon Forestland Certain lands do not support sufficient minimum stocking of trees to qualify for designation as forestland. However, when the use of these lands supports desirable forestry management practices on surrounding lands to promote the state policy of encouraging forestry, they may be designated as forestland. (1) Rock Pits. Forest roads, except principal exterior access roads, are recognized as forestland under ORS 308.236. Fills, ballast, bridges, culverts, drains, and surfacing are included in the definition of forest roads. Since rock is necessary to maintain or improve the usefulness of these roads, rock pits and adjacent rock storage areas are an acceptable use and are eligible for designation as forestland under the following conditions: (a) The rock pit comprises less than 5 percent of the total forestland of the owner in the area served by the pit. (b) The rock from the pit is used on land defined as forestland under ORS 321.257(2). (c) The rock produced from the pit is not commercially sold, but is used on forestland of the owner of the pit, or traded to other forestland owners in the area for in-kind products to be used at economically distant locations. (d) The forestland owner maintains appropriate records to be available at the request of the Assessor to substantiate forest management use of rock pits and other similar items. (2) Easements. Some lands are encumbered by easements for road or transmission line rights-of-way which prohibit establishment of commercial forests. Such lands may be valued and assessed as forestland when: (a) Application for designation as forestland has been made. (b) The lands are adjacent to, and an integral part of, the forest property of the owner. (c) The lands would otherwise qualify for designation as forestland, if sufficient stocking of trees was permitted. (d) Not more than 20 percent of the forestland of the owner is encumbered by easements. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.358 History: Renumbered from 150-321.358(4)(b), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-321.358(3)(b), REV 6-2003, f. & cert. ef. 12-31-03 RD 3-1996, f. 12-23-96, cert. ef. 12-31-96 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-321-0360 Notification by Assessor of Denial of Application The assessor will send the written notice denying the application, in whole or in part, for designation of forestland to the applicant by certified mail. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.358 History: Renumbered from 150-321.358(5), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-321.358(4), REV 6-2003, f. & cert. ef. 12-31-03 3-16-78 3-70 2-68
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. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.550 & 321.733 History: REV 12-2019, amend filed 12/11/2019, effective 01/01/2020 Renumbered from 150-321.550, REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-321-0510 Notice of Intent to Harvest (1) The owner of timber before it is cut, severed or removed, is required to give notice of intent to harvest. (2) Notice is given to the Oregon State Department of Forestry which then issues a “Notification of Operations” — commonly called a “logging permit.” (3) Whenever title to timber is transferred to a new owner prior to being cut, severed or removed, the new owner is required to give notice of intent to harvest. Example 1: Landowner “A” logs timber on the owner’s property and decks the logs at roadside. Trucker “B” buys “A”s logs for $10,000 then hauls and sells the logs to a mill. “B” acquired the title to logs still on “A”s property prior to removal, therefore “B” must give notice of intent to harvest. Example 2: Owner “A” sells standing timber to “B” on a recovery basis. “B” agrees to pay “A” $125/Net MBF for all timber removed. In the contract for the sale of the timber “A” agrees to pay any tax due as the result of the harvest. “B” acquired title to the timber and must give notice of intent to harvest before cutting, severing or removing the timber. The fact that “A” agreed to pay the taxes has no bearing on who must give notice. (4) Once made, the notification expires on the last day of December in the year taken. Any continuation of harvest in a new calendar year requires renewal of the notification. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.550 History: Renumbered from 150-321.550(1), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-321-0520 Penalty for Failure to Obtain Notification of Operations (1) The penalty shall be applied for each violation occurring. (2) The penalty shall be assessed against the owner of the timber at the time the return is filed. (3) No violation occurs if the volume cut is less than 5000 board feet. (4) A violation occurs if separate notice is not given for cutting operations on private lands when: (a) The operations are on noncontiguous parcels under the same ownership or; (b) The operations are on parcels under different ownership or; (c) The operations are greater than one mile apart regardless of ownership or; (d) The operations are conducted by different loggers. (5) Each sale harvested from public lands shall be considered a single cutting operation. (6) The department shall not impose a penalty under this section without first having notified an owner by letter, sent to the most current known address, of a violation. Subsequent violations occurring after the date the notice has been sent by the department will be subject to the penalty provided under this section. (7) The penalty provided under this section shall first apply to violations occurring on or after January 1, 1990. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.550 History: Renumbered from 150-321.550(3)(a), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-321-0530 Prescribed Filing of Timber Harvest Returns (1) Owners must file a harvest return as prescribed by the department. (2) The department may reject returns that do not meet its requirements. The department will send a notice of rejection to the taxpayer. (3) A taxpayer must refile a return if the department rejected the original filing. (4) A taxpayer is considered not to have filed a tax return until approved by the department. (5) The taxpayer may be assessed penalties for failure to file a tax return as provided under ORS 321.560. (6) If the department receives payment with a return that does not meet the requirements, the payment must be banked and credited to the taxpayer’s account for the timber tax program indicated on the taxpayer’s remittance or submitted return. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.560 History: REV 67-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-321.560(2), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87
150-321-0540 Check Scaling at the Point of First Measurement (1) The department must be given access to any location where timber is first measured at any time the site is open for business in order to inspect or check scale the grading and measuring practices for timber subject to ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754. (2) Scalers or companies controlling the sites must make all pertinent information for the check scale available to the department. Statutory/Other Authority: ORS 305.100 & 321.609 Statutes/Other Implemented: ORS 321.609 History: Renumbered from 150-321.609(1), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 REV 4-2004, f. 7-30-04 cert. ef. 7-31-04 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-321-0560 Timber Harvest Records Every owner must keep records of harvested timber that is subject to the Small Tract Forestland Severance Tax and the Forest Products Harvest Tax. These records must be retained as described in OAR 150-321-0590. Timber harvest records required to be retained include: (1) Contractual or financial agreements relative to the ownership and harvest of timber. (2) Location of the harvest unit, including a map of the unit. (3) The quantity of harvested timber. (4) Log brands used by location and date. (5) Log load trip tickets by harvest unit by accounting period. (6) Original records of scaling, measuring, and grading of forest products harvested. (7) Any other bills, receipts, invoices, data processing tapes, or other documents of original entry supporting the entries in the books of account, as well as all schedules and work papers used in the preparation of the tax returns. Statutory/Other Authority: ORS 305.100 & 321.609 Statutes/Other Implemented: ORS 321.609 History: Renumbered from 150-321.609(2)-(A), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 REV 4-2004, f. 7-30-04 cert. ef. 7-31-04 RD 3-1996, f. 12-23-96, cert. ef. 12-31-96 RD 8-1988, f. 12-19-88, cert. ef. 12-31-88 12-31-80, Renumbered from 150-321.342(2)-(A) 12-31-79, Renumbered from 150-321.342 12-31-77
150-321-0570 Use of Microfilm and Microfiche Records Microfilm and microfiche records of original records and supporting data are acceptable provided the following conditions are met: (1) Microfilm and microfiche show beginning and ending numbers and be indexed, cross referenced and labeled as to contents. (2) The microfilm or microfiche contain the complete original records and identification can be made in respect to time of harvest and harvest area. (3) Proper facilities including modern projectors for viewing and copying are provided during regular business hours for the ready inspection and location of the particular records. Otherwise, the microfilm or microfiche shall be made available at the Department’s facilities for inspection. (4) The taxpayer agrees to provide access to any information contained on the film or fiche which may be required for purposes of verification of the tax liability. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.609 History: Renumbered from 150-321.609(2)-(B), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 RD 8-1988, f. 12-19-88, cert. ef. 12-31-88, Renumbered from 150-321.342(2)-(B) TC 7-1980, f. 11-28-80, cert. ef. 12-31-80 12-31-79, Renumbered from 150-321.342 12-31-77
150-321-0580 Records Kept by Automated Data Processing (1) The Department of Revenue will accept records kept by automated data processing systems if: (a) Supporting source documents are identified and kept on file so that a complete audit of the automated data processing records can be performed. (b) Computer programs, program documentation, and program flow charts showing embedded formulas and the resulting computations are available for examination by the department. (2) The department may verify the accuracy of any automated data processing programs used for computing log grading and scaling volumes for timber subject to ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754. (3) The department may perform tests to verify the accuracy of automated data processing programs using the equipment used to supply the service. (a) Tests will consist of mock scale tickets prepared by the department with a maximum of 500 logs for each scaling method. (b) Test printouts will be in scale ticket form, individual log detail form and in load summary form as produced for the timber owner. (c) The test data must be run and the information sent to the department within thirty days after the date that the department sends the mock scale tickets. (d) All testing will be at the expense of the party using automated data processing for log grading and scaling. (4) Automated data processing records are to be retained as prescribed in OAR 150-321-0590. Statutory/Other Authority: ORS 305.100 & 321.609 Statutes/Other Implemented: ORS 321.609 History: Renumbered from 150-321.609(2)-(C), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 REV 4-2004, f. 7-30-04 cert. ef. 7-31-04 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89 RD 8-1988, f. 12-19-88, cert. ef. 12-31-88, Renumbered from 150-321.243(2)-(C) TC 7-1980, f. 11-28-80, cert. ef. 12-31-80 12-31-79, Renumbered from 150-321.342 12-31-77
150-321-0590 Preservation of Records and Their Reproductions All records or reproductions of records pertaining to scaling, measuring, grading and reporting of a timber harvest(s) subject to the Small Tract Forestland Severance Tax and the Forest Products Harvest Tax must be maintained for inspection. These records must be maintained for six years from the completion of a harvest or until final resolution of an appeal from an assessment relating to such harvest, whichever is later. Statutory/Other Authority: ORS 305.100 & 321.609 Statutes/Other Implemented: ORS 321.609 History: Renumbered from 150-321.609(2)-(D), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16 REV 4-2004, f. 7-30-04 cert. ef. 7-31-04 RD 3-1996, f. 12-23-96, cert. ef. 12-31-96 RD 8-1988, f. 12-19-88, cert. ef. 12-31-88 12-31-80, Renumbered from 150-321.342(2)-(D) 12-31-79, Renumbered from 150-321.342 to 150-321.342(2)-(D) 12-31-77
150-321-0600 Requests for Confidential Information (1) Request for information under ORS 321.684(1)(a) must: (a) Be made in writing. (b) Identify the type of return or report and the year or years requested. (c) Include formal authorization if the request is from a representative of the taxpayer. (2) Request for information under ORS 321.684(2) must: (a) Be made in writing including a statement: (A) Describing the records and information in detail reasonably sufficient to enable the department to identify and locate the information. (B) Agreeing that the information requested will not be divulged or used for any purpose other than that authorized in ORS 321.684. (b) Describe the intended use of the reports or returns requested. (3) Requests for information made under ORS 321.684(2)(b) through (f) will be provided only upon receipt of a statement certifying that requestor has read and had explained to them the provisions of ORS 321.682 and is aware of the penalty provisions imposed under ORS 321.686. (4) Charges for copies of records requested under this rule will be handled as set out in OAR 150-192-0400. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.684 History: Renumbered from 150-321.684-(A), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 RD 3-1996, f. 12-23-96, cert. ef. 12-31-96 RD 11-1990, f. 12-20-90, cert. ef. 12-31-90
150-321-0610 Information Which May Be Furnished A taxpayer or authorized representative will be permitted to inspect any return or report filed by the taxpayer in connection with the return. (1) Information can be provided by telephone by an employee of the department regarding a pending refund claim, an audit report, the status of an account, a general inquiry from a taxpayer, or a request from the department, if the caller clearly establishes identification as the taxpayer or an authorized representative of the taxpayer. If a caller cannot establish a right to information, the information shall not be provided except upon receipt of a written request, and the information shall then only be provided by mail addressed to the taxpayer or other persons who have filed with the department, a general power of attorney, a special power of attorney that authorizes the disclosure of information related to the tax period or periods and tax programs, or the Department of Revenue’s form titled “Authorization to Represent the Taxpayer.” (2) An “authorized representative” as used in this rule is a person designated in a written authorization executed by a taxpayer, to receive tax information on behalf of the taxpayer. The department must receive the authorization before tax information will be released to the representative. (3) A person who is “recognized” as being authorized under ORS 305.230 to represent a taxpayer in a proceeding before a tax court magistrate or in a conference before the department may receive confidential information related to the taxpayer and to the proceeding or conference, unless otherwise prohibited by an Internal Revenue Service agreement. A person shall be “recognized” as being authorized to represent the taxpayer upon: (a) The filing with the tax magistrate division or with the department of a document apparently signed by the taxpayer clearly authorizing such representation; or (b) The filing with the tax magistrate division of a document signed by the representative that clearly states that the representative is authorized to represent the taxpayer with respect to the particular proceeding, and to receive from the department confidential records of the taxpayer relating to the proceeding, provided that such a statement also is in accordance with a rule of the tax magistrate division that is consistent with this rule; or (c) The issuance by a tax court magistrate of an order declaring that such representation is authorized. (4) In case of audit or compliance activity, a written authorization is required unless it appears to the satisfaction of the department that the representative does in fact have authority to represent the taxpayer. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.684 History: Renumbered from 150-321.684(1), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 REV 12-1998, f. 12-29-98, cert. ef. 12-31-98 REV 9-1998, f. 12-11-98, cert. ef. 12-31-98
150-321-0620 Common Ownership of Small Tract Forestlands (1) For purposes of ORS 321.700(1), “Direct ownership” means ownership of forestland by one or more individuals or control of property rights in forestland granted under a real estate contract, trust or other written agreement. (2) “Majority interest” means an interest greater than 50 percent. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.700 History: REV 17-2018, minor correction filed 08/31/2018, effective 08/31/2018 Renumbered from 150-321.700(1), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from OL 2003, Ch 454, Sec. 1(1), REV 4-2004, f. 7-30-04 cert. ef. 7-31-04 REV 6-2003, f. & cert. ef. 12-31-03
150-321-0630 Establishing the Identity of the Taxpayer for Severance Tax For purposes of establishing the identity of the taxpayer for the severance tax, OAR 150-321-0010 applies. Statutory/Other Authority: ORS 305.100 & 321.609 Statutes/Other Implemented: ORS 321.700 History: Renumbered from 150-321.700(12), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-Oregon Laws 2003, Ch. 454, Section 1(12), REV 5-2004, f. 7-30-04, cert. ef. 7-31-04 REV 6-2003, f. & cert. ef. 12-31-03
150-321-0640 Timber Subject to the Small Tract Forestland Severance Tax (1) Timber subject to the Small Tract Forestland Severance Tax is the following: (a) All logs that can be measured in board feet and meet the requirements of sawmill grades or better. (A) Logs must be measured in western Oregon by the current edition of Official Rules for the following Log Scaling and Grading Bureaus: Columbia River, Northern California, Pacific Rim, Southern Oregon, Yamhill, developed by the Northwest Log Rules Advisory Group (NWLRAG). All sections of the publication are recognized including the Appendix. (B) Logs must be measured in eastern Oregon by the Scribner Decimal "C" Eastside Short Log Rule, using the NWLRAG Eastside Log Scaling Handbook, First Edition 2003. (b) Logs measured in tons and sold by the weight when they meet the conditions of (A) or (B) below. Logs must be reported on the timber tax return by thousand board feet (MBF). Logs must be converted from tons to MBF using conversion factors established by the Department of Revenue. These conversion factors are listed on the tax forms & instructions sent out annually by the department. (A) The loads of logs contain a minimum of 20 percent of the log count at 5-inch, 6-inch and 7-inch scaling diameter. The “Chip Logs” conversion factor will be used to convert this type of load from tons to thousand board feet (MBF) for tax reporting. (B) Loads of logs in which all logs measure 5-inch scaling diameter and larger, or the load contains three or more logs with 8-inch or larger scaling diameter. The “Small Saw Logs” conversion factor will be used to convert this type of load from tons to MBF for tax reporting. (c) Logs chipped in the woods, except chips produced from material not meeting log merchantability standards in subsection (a) above and used as hog fuel. (2) Timber not subject to Small Tract Forestland Severance Tax is secondary products, other than chips, manufactured in the woods and produced from logs normally left in the forest or burned as slash. Examples are shake or shingle bolts, fence posts, firewood and arrow bolts. (3) When timber is harvested from the eastside, but scaled using westside log scaling rule, the volume must be adjusted to reflect the eastside log scaling rule volume. Taxpayers may use their own conversion factors if they are supported by statistically sound sample data; otherwise, the westside volume must be multiplied by 1.28 to get the equivalent eastside scaled volume. Statutory/Other Authority: ORS 305.100, 321.609 & 321.700 Statutes/Other Implemented: ORS 321.700 History: Renumbered from 150-321.700(13), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 REV 2-2005, f. 6-27-05, cert. ef 6-30-05 Renumbered from 150-Oregon Laws 2003, Ch. 454, Section 1(13), REV 5-2004, f. 7-30-04, cert. ef. 7-31-04 REV 6-2003, f. & cert. ef. 12-31-03
150-321-0650 Definition of Owner for Small Tract Forestland Purposes “Owner” as used in ORS 321.706 to 321.716 means one or more individuals, a public or private corporation, a limited liability company, a limited liability partnership, an unincorporated association, a partnership, an estate, a trust, a government, a governmental instrumentality, or any combination of these or similar entities. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 321.706 History: Renumbered from 150-321.706, REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 REV 8-2004, f. & cert. ef. 9-15-04