reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX › Section 150-320-0365 - Administration of Local Lodging Taxes

Current through Register Vol. 63, No. 7, July 1, 2024
Unless the context requires otherwise, the department will
				apply the same rules to administer local transient lodging taxes under
				agreements with local governments as are used in the administration of the
				state transient lodging tax program. See OAR 150-320-0040 to OAR 150-320-0060
				for rules adopted under ORS
				320.300 to
				320.330. In addition, the
				provisions of rules adopted pursuant to ORS Chapters 305, 314, or 320 as to the
				audit and examination of reports and returns, periods of limitation,
				determination of and notices of deficiencies, assessments, collections, liens,
				delinquencies, claims for refund and refunds, conferences, appeals to the
				Oregon Tax Court, stays of collection pending appeal, confidentiality of
				returns and penalties related thereto, and the procedures relating thereto,
				apply to the determination of taxes, penalty, and interest under local
				transient lodging taxes statutes and ordinances.
Statutory/Other Authority: ORS
				  305.100 &
				  320.065
Statutes/Other Implemented: ORS
				  305.620 &
				  305.365
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX › Section 150-320-0400 - Definitions for purposes of the transportation project taxes imposed under ORS 320.405 to 320.415

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Retail
			 sales price" means the total consideration given by, or on behalf of, a retail
			 purchaser to a seller for a taxable motor vehicle, including any down payments
			 and the value of any property taken by a seller in trade, reduced for any
			 discounts, rebates, and other similar price reductions given at the time of
			 sale.
(a) "Retail sales price" includes, but
			 is not limited to:
(A) The price charged for a
			 motor vehicle as equipped by the manufacturer;
(B) Any charges for transportation of a motor
			 vehicle before its sale;
(C) Any
			 charges for accessories, parts, or other products that are sold with a motor
			 vehicle, as well as any charges included for installation or application
			 labor;
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX › Section 150-320-0410 - Vehicle Use Tax-Proof of Payment of Tax

Current through Register Vol. 63, No. 7, July 1, 2024
(1) As provided in ORS
			 803.203, the Oregon Driver and
			 Motor Vehicle Services Division (DMV) administers provisions related to vehicle
			 title and registration and proof of payment of the vehicle use tax imposed
			 under ORS 320.410. Refer to ORS
			 803.203 and OAR 735-030-0025, or
			 contact the DMV for additional information.
(2) Any seller who sells a taxable motor
			 vehicle to a purchaser who is subject to the vehicle use tax imposed under ORS
			 320.410, and who collects the
			 vehicle use tax from the purchaser, must hold the use tax in trust for the
			 State of Oregon. The seller must report and pay the use tax quarterly to the
			 Oregon Department of Revenue. In addition, the seller may request a
			 confirmation documentation from the department that the use tax has been
			 collected from the purchaser and has been or will be paid to the department.
			 The seller or purchaser must provide that confirmation to the DMV prior to
			 registration and titling. Document requests must be submitted electronically
			 through the seller's online taxpayer account.
Statutory/Other Authority: ORS
				  305.100,
				  320.420 &
				  320.480
Statutes/Other Implemented: ORS
				  320.410 &
				  320.420
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX › Section 150-320-0420 - Resale Certificate-Documentation Required

Current through Register Vol. 63, No. 7, July 1, 2024
Any document provided by a purchaser to a seller of a taxable
				vehicle prior to or at the time the seller bills the purchaser for the vehicle,
				qualifies as a resale certificate with respect to the sale of the taxable
				vehicle described in the document, if it contains all of the following
				information:
(1) The seller's name
			 and address;
(2) The purchaser's
			 name and address;
(3) The
			 purchaser's federal tax identification number;
(4) A statement that the taxable vehicle
			 described in the document is purchased for resale. The document must contain
			 the phrase "for resale."
(5) A
			 description of the particular taxable vehicle to be purchased for resale,
			 including the vehicle identification number, if one exists;
(6) The signature of the purchaser,
			 purchaser's employee, or authorized representative of the purchaser; and
(7) Date of execution of the
			 document.
Statutory/Other Authority: ORS
				  305.100,
				  320.425 &
				  320.480
Statutes/Other Implemented: ORS
				  320.425
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX › Section 150-320-0430 - Vehicle Use Tax Alternative Filing Format

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A person with a valid vehicle dealer
			 certificate issued under ORS
			 822.020 who participates in the
			 Driver and Motor Vehicle Services Division of the Department of Transportation
			 (DMV) Electronic Vehicle Registration (EVR) Program, may report vehicle use tax
			 imposed by ORS 320.410, on form OR-591-D -
			 Oregon Vehicle Use Tax Quarterly Return.
(2) If a person described in section (1) of
			 this rule elects to file a quarterly return, under ORS
			 305.229, the department will not
			 impose a late payment or late filing penalty added to the amount of tax by ORS
			 314.400, unless the return is
			 filed or payment is made later than the due date prescribed in ORS
			 320.445.
Statutory/Other Authority: ORS
				  305.100,
				  305.145,
				  305.229,
				  314.385 &
				  320.480
Statutes/Other Implemented: ORS
				  305.145,
				  305.229,
				  314.385,
				  320.455 &
				  320.480
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX › Section 150-320-0510 - Statewide Transit Tax Employer Penalty

Current through Register Vol. 63, No. 7, July 1, 2024
(1) In addition to penalties assessed under
			 ORS chapters 305 and 314, the department must assess penalties, as described in
			 ORS 320.550(10),
			 when an employer knowingly fails to deduct and withhold statewide transit
			 tax.
(2) An employer knowingly
			 fails to deduct and withhold statewide transit tax if the employer fails to
			 file any delinquent statewide transit tax report and fails to pay statewide
			 transit tax within 30 days of a written request to file by the department; and
(a) The employer fails to file a statewide
			 transit tax report to the department on or before the due date of the report,
			 as described in OAR 150-316-0700, and fails to pay statewide transit tax on or
			 before the due date, as described in OAR 150-316-0332, for two or more
			 consecutive tax periods; or
(b) The
			 employer has a history of repeatedly failing to file reports and paying
			 statewide transit tax to the department on or before the due date.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 320 - PROVISIONS APPLICABLE TO PRIVILEGE TAX › Section 150-320-0520 - Statewide Transit Tax: Reporting and Payment Due Dates

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An employer required to withhold and
			 remit statewide transit taxes to the department under ORS
			 320.550 must submit a statewide
			 transit tax return and any schedules required to be filed with the return by
			 the due date in section (4) of this rule.
(2) The statewide transit tax return and any
			 schedules required to be filed with the return may be filed using electronic or
			 paper options.
(3) When the due
			 date for filing a statewide transit tax return and associated schedules falls
			 on a Saturday, Sunday, or a state legal holiday, the filing of a return and
			 associated schedules is due on the next business day following the Saturday,
			 Sunday, or state legal holiday.
(4)
			 Statewide transit tax payments are due on or before the last day of the month
			 following the end of each calendar quarter.
Example: The statewide transit tax return for the third
				calendar quarter of 2018 (July 1 - September 30) is due on October 31,
				2018.
(5) Notwithstanding
			 sections (1) and (4) of this rule, returns with schedules and payments of
			 statewide transit tax for agricultural employers are due on or before the
			 filing due dates in OAR 150-316-0361.
(6) Notwithstanding sections (1) and (4) of
			 this rule, an employer may request in writing authorization from the department
			 to file annual returns with schedules and make annual payments of statewide
			 transit tax in lieu of quarterly filing and payment under section (4) of this
			 rule if:
(a) The employer would otherwise be
			 required to file returns with schedules and pay statewide transit tax under
			 section (4) of this rule; and
(b)
			 The employer's annual statewide transit tax liability is not expected to exceed
			 $50.00.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0010 - Establishing Legal Taxpayer for FPHT

Current through Register Vol. 63, No. 7, July 1, 2024
(1) It is the policy of the department to use
			 the following sequential criteria to establish the identity of the taxpayer
			 responsible for the Forest Products Harvest Tax (FPHT):
(a) The party holding title to timber as
			 evidenced in a written agreement.
(b) If the element of (a) is not present, the
			 party indicated on the "Notification of Operations" as the timber owner.
(c) If the elements of (a) and (b)
			 are not present, then the party receiving payment for logs delivered to a
			 conversion center.
(d) If the
			 elements of (a), (b), and (c) are not present, then the owner of land from
			 which harvest occurred is the responsible taxpayer.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0020 - Timber Subject to the Forest Products Harvest Tax: Measurement Standards

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Timber
			 subject to the Forest Products Harvest Tax is the following:
(a) All logs which can be measured in board
			 feet and meet the requirements of utility cull 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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0030 - Estimated Tax Payments for FPHT

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Any taxpayer required to report and pay
			 estimated tax as determined by ORS
			 321.045(4) must
			 file a return and pay a tax of at least 25 percent of the estimated liability
			 for the calendar year for which the report is made.
(2) The provisions of ORS
			 321.045(5) are
			 not elections or alternate methods of determining the amount of estimated tax
			 liability, but rather standards against which estimated payments are tested for
			 adequacy with respect to application of penalty in the form of interest.
(3) A taxpayer not required to
			 file a return or to pay a tax for the prior calendar year is not relieved of
			 the responsibility to pay an estimated tax. Such taxpayers must make payment
			 equal to 100 percent of the actual liability on the timber harvested during the
			 calendar quarter for which the report is made or at least 20 percent of the
			 liability due for the calendar year for which the report is made.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  312.045
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0200 - Forestland Valuation Rule

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 Purpose: The purpose of this rule is to describe the process used to develop
			 the annual preliminary forestland values and to clarify the establishment of
			 the final certified forestland values (ORS
			 321.216).
(2) General Principles and Definitions:
(a) For the purpose of this rule,
			 "forestland" has the meaning provided in ORS
			 321.257(2) for
			 Western Oregon, and ORS
			 321.805(4) for
			 Eastern Oregon.
(b) Values
			 developed by this rule are the values of bare forestland.
(c) The mix of sales of highest and best use
			 forestland in Western Oregon will approximate, over the long term, the
			 percentage distribution of acres in each land productivity class in Western
			 Oregon.
(d) The department will
			 rely on market sale evidence as the primary appraisal method for determining
			 forestland values in both Eastern Oregon and Western Oregon.
(e) Sales of forestland in Eastern Oregon
			 often include the influence of non-forestland values. Non-forestland values
			 include, but are not limited to, values associated with grazing, hunting or
			 other recreational uses.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0210 - Forestland Classification

Current through Register Vol. 63, No. 7, July 1, 2024
The forestland classification for western Oregon is as follows:
Land Class - Site Class
FA - I+, I, I-
FB - II, II+
FC - II-, III+
FD - III
FE - III-, IV+
FF - IV, IV-
FG - V
FX - Below site V
Site class is based on Bulletin #201 tables dated 1930 and
				James King 50 year index tables dated 1966, topographical features, vegetation
				and soil types.
Publications: The publication(s) referred to or incorporated
				  by reference in this rule is available from the Department of Revenue pursuant
				  to ORS 183.360(2) and
				  183.355(6).
Attachment referenced is not included in rule text.
Click here for PDF of
				  attachment
.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  321.257
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0300 - Redetermination of Forestland Land Classes

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The department will change forestland
			 land classes described under ORS
			 321.348(1) upon
			 the request of an owner of forestland if the department's investigation reveals
			 that the land class is now inaccurate.
(2) If an owner of forestland believes his or
			 her property is not classed correctly, the owner may request a review by the
			 department.
(a) The request must be submitted
			 to the department in writing stating the basis of the request. Information that
			 may be submitted as a basis for the request includes, but is not limited to:
(A) A third party evaluation;
(B) Soil surveys;
(C) Aerial photos or contour maps;
(D) Narrative that describes geographical
			 characteristics that influence site class.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0310 - Requirements to Qualify Certain Forestland for Special Assessment at Farm Use Values Under ORS 308A.092

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For
			 forestland to qualify for special farm use assessment valuation under ORS
			 308A.092, the following
			 conditions must be met:
(a) The owner must
			 request the land be changed from a farm use to forestland designation by filing
			 an application under ORS
			 308A.724 with the county
			 assessor;
(b) Trees must have been
			 planted after October 15, 1983;
(c) The owner must state the average age of
			 timber upon the land involved on the application;
(d) The average age of the timber on the land
			 must be less than 40 years;
(e)
			 The land must have been specially assessed under ORS
			 308A.092 for at least 10
			 consecutive years before the request for special assessment as forestland;
(f) The owner of land applying for
			 this special assessment may not own more than 2,000 acres of forestland in
			 Western Oregon.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0320 - Common Ownership of Forestland for Large Landowners

Current through Register Vol. 63, No. 7, July 1, 2024
Definitions:
(1)
			 "Person" means an individual, a public or private corporation, a limited
			 liability company, a limited liability partnership, an unincorporated
			 association, a partnership, a government or a governmental
			 instrumentality.
(2) "Majority
			 interest" means an interest of greater than 50 percent.
Statutory/Other Authority: ORS
				  305.100
Statutes/Other Implemented: ORS
				  321.354
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0330 - Date of Acquisition

Current through Register Vol. 63, No. 7, July 1, 2024
In answering the question on the application for designation as
				forestland concerning date of acquisition, the applicant must list the exact
				date of acquisition if the forestland was acquired within the five year period
				immediately preceding the date of the application. If the forestland was
				acquired more than five years before the date of the application, that fact
				must be stated, but dates are not required.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  321.358
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0340 - Minimum Stocking and Acreage Requirements for Designation as Forestland in Western Oregon

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Contiguous
			 acres" means acres touching along a boundary or at a point.
(a) Includes acres separated by a public or
			 county road, state highway or any stream other than a large stream as
			 identified by the state forester using the water classification system in OAR
			 629-635-0200.
(b) Does not include
			 acres separated by an interstate highway or large stream.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0350 - Acceptable Uses of Western Oregon Forestland

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0360 - Notification by Assessor of Denial of Application

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100
Stat. Implemented: ORS
				  321.358
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0500 - Procedure to Ensure Timber Tax Return Filing

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0510 - Notice of Intent to Harvest

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0520 - Penalty for Failure to Obtain Notification of Operations

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0530 - Prescribed Filing of Timber Harvest Returns

Current through Register Vol. 63, No. 7, July 1, 2024
(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
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0540 - Check Scaling at the Point of First Measurement

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS
				  305.100 &
				  321.609
Stats. Implemented: ORS
				  321.609
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0550 - Measuring Harvested Timber

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 Definitions for purposes of this rule:
(a)
			 "Check Scaling" is the procedure for verifying that an entity's scaling
			 practices comply with the Official Log Scaling Rules.
(b) "Grading" means determining the quality
			 of logs, considering such factors as gross diameter, length of log, surface
			 characteristics, annual ring count, slope of grain and other factors as
			 reflected in the Official Log Scaling Rules.
(c) "Harvest Unit" is a contiguous
			 geographical area from which timber is harvested that has the following
			 characteristics:
(A) The unit is entirely
			 within one county;
(B) The unit is
			 not larger than 320 acres;
(C) The
			 unit is under one ownership;
(D)
			 The unit is limited to harvest by one method (e.g., clearcut, thinning); and
(E) Operations within a harvest
			 unit may not be farther than one mile apart.
(F) The department may grant exceptions to
			 these criteria upon written request.
(d) "Measuring" means the determination of
			 the quantity and quality of logs. Measuring must happen at the time of transfer
			 of ownership of the logs and is the responsibility of the timber owner.
(e) "Official Log Scaling Rules"
			 are those rules developed by the Northwest Log Rules Advisory Group as
			 reflected in the most current edition of Official Rules for the following Log
			 Scaling and Grading Bureaus: Columbia River, Northern California, Pacific Rim,
			 Southern Oregon, Yamhill.
(f)
			 "Sample Scaling" means to measure a portion of a weighed log inventory and
			 apply the statistical information of the selection to the entire inventory.
(g) "Scaling" means the
			 measurement of the gross and net volume of logs as determined by using the
			 Official Log Scaling Rules.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0560 - Timber Harvest Records

Current through Register Vol. 63, No. 7, July 1, 2024
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
				150-321.609(2)-(D). 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.
Stat. Auth.: ORS
				  305.100 &
				  321.609
Stats. Implemented: ORS
				  321.609
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0570 - Use of Microfilm and Microfiche Records

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  321.609
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0580 - Records Kept by Automated Data Processing

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0590 - Preservation of Records and Their Reproductions

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100 &
				  321.609
Stats. Implemented: ORS
				  321.609
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0600 - Requests for Confidential Information

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0610 - Information Which May Be Furnished

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0620 - Common Ownership of Small Tract Forestlands

Current through Register Vol. 63, No. 7, July 1, 2024
(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
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0630 - Establishing the Identity of the Taxpayer for Severance Tax

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of establishing the identity of the taxpayer for
				the severance tax, OAR 150-321.005(9) applies.
Stat. Auth.: ORS
				  305.100 &
				  321.609
Stats. Implemented: ORS
				  321.700
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0640 - Timber Subject to the Small Tract Forestland Severance Tax

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0650 - Definition of Owner for Small Tract Forestland Purposes

Current through Register Vol. 63, No. 7, July 1, 2024
"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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  321.706
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0660 - Required Signatures for Small Tract Forestland Application

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Small Tract
			 Forestland applications must be signed by all owners, as defined by OAR
			 150-321.706, that hold the land that is the subject of the application in
			 common ownership, as defined in ORS
			 321.700(1).
(2) Acceptable signatures of the forestland
			 owner(s) are as follows:
(a) For an
			 individual, every person with an ownership interest must sign. If applicable, a
			 person with legal guardianship or power of attorney to represent an individual
			 may sign.
(b) For a partnership, a
			 general partner designated by the partnership as authorized to represent the
			 partnership.
(c) For an S
			 corporation, a shareholder designated by the S corporation as authorized to
			 represent the S corporation.
(d)
			 For an estate or trust, the trustee, executor, or other authorized
			 representative.
(e) For a C
			 corporation, an officer of the corporation authorized to represent the C
			 corporation.
(f) For a limited
			 liability company (LLC) or limited liability partnership (LLP), a member
			 designated by the LLC or LLP as authorized to represent the LLC or LLP.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0670 - Powers Delegated to County Assessor

Current through Register Vol. 63, No. 7, July 1, 2024
Pursuant to ORS
				321.706(4) the
				department delegates to the county assessor the authority to:
(1) Require any person to furnish any
			 information the assessor deems necessary to determine whether forestland is
			 qualified for small tract forestland designation.
(2) Enter upon and inspect the land included
			 in a small tract forestland application and any contiguous parcels under common
			 ownership as identified in ORS
			 321.700(3).
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  321.706
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0680 - Definition of Taxpayer for Appeal of Small Tract Forestland Application Denial

Current through Register Vol. 63, No. 7, July 1, 2024
"Taxpayer," as used in ORS
				321.706(7),
				means an owner of forestland that is the subject of an application for
				qualification as small tract forestland.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  321.706(7)
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0690 - Contiguous Parcels Held in Common Ownership

Current through Register Vol. 63, No. 7, July 1, 2024
The following examples illustrate when contiguous parcels under
				common ownership must be included in an application for small tract forestland
				assessment as required by ORS
				321.709(1)(b).
				For purposes of this rule, all parcels are designated forestland or highest and
				best use forestland.
(1)
Example 1: Parcel # 1 is owned by three
			 individuals, Bob, John and Greg. Parcel # 2 is contiguous to Parcel # 1 and is
			 owned by husband and wife (Bob and Julie). Parcel # 3 is contiguous to Parcel #
			 2 and is owned by Julie. Parcels # 1 and # 3 are not contiguous.
(a) Parcel # 1 is the subject of an
			 application for small tract forestland. Parcel # 2 must be included in the
			 application as a contiguous parcel, since Bob has an ownership interest as an
			 individual in both parcels. Parcel # 3 is not required to be included in the
			 application, since Julie does not have an ownership interest as an individual
			 in Parcel # 1.
(b) Parcel # 2 is
			 the subject of an application for small tract forestland. Parcel # 1 must be
			 included in the application as a contiguous parcel, since Bob has an ownership
			 interest as an individual in Parcels # 1 and # 2. Parcel # 3 must also be
			 included in the application as a contiguous parcel, since Julie has an
			 ownership interest as an individual in Parcels # 2 and # 3.
(c) Parcel # 3 is the subject of an
			 application for small tract forestland. Parcel # 2 must be included in the
			 application as a contiguous parcel, since Julie has an ownership interest as an
			 individual in Parcels # 2 and # 3. Parcel # 1 is not required to be included in
			 the application, since Julie does not have an ownership interest as an
			 individual in Parcel # 1.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0700 - Minimal Stocking and Species Requirements for Small Tract Forestland Assessment

Current through Register Vol. 63, No. 7, July 1, 2024
(1) To
			 qualify, the land must have growing upon it at least the number of established
			 trees per acre according to OAR 629-610-0020(4)-(8) established by the state
			 forester. Also, for the land to qualify, the established trees must be of a
			 marketable species acceptable to the state forester as established in OAR
			 629-610-0050.
(2) If the land does
			 not meet the minimum requirements of subsection (1), the owner must present to
			 the assessor a written plan for establishing trees to meet the minimum
			 requirements for stocking. The plan must contain and meet the following
			 requirements:
(a) A description of the area
			 that shows the location, number of acres, ground cover, present stocking,
			 steepness of slope, and direction slope faces.
(b) A list of needed site preparation
			 requirements prior to planting. An example would be brush or grass removal,
			 rodent eradication, disease and insect problems, slash disposal, protection
			 from grazing or browsing animals, and tillage of soil.
(c) Planting information that lists the
			 species to be planted, time of year that planting will take place, number of
			 trees per acre to be planted, and method of planting.
(d) At least one-fifth (20 percent), but not
			 less than two acres, of the area in the plan must be planted by December 31 of
			 the first assessment year that the land is designated as forestland. Each
			 additional year thereafter a minimum of one-fifth (20 percent) of the area must
			 be planted, in addition to the previous year's requirements. At the end of the
			 fifth year after the assessor approves designation, 100 percent of the area in
			 the plan must be planted. Extensions to planting requirements may be granted by
			 the assessor if a loss of planted stock occurs due to conditions beyond the
			 control of the landowner.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0710 - Notation on Assessment and Tax Roll

Current through Register Vol. 63, No. 7, July 1, 2024
The assessment and tax roll must show the notation "Small Tract
				Forestland - Potential Additional Tax Liability" for each parcel of land that
				is assessed as small tract forestland.
Stat. Auth.: ORS
				  305.100 &
				  321.609
Stats. Implemented: ORS
				  321.709
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0720 - Notification to County Assessor by Small Tract Forestland Owner

Current through Register Vol. 63, No. 7, July 1, 2024
(1) ORS
			 321.712(1)
			 requires a small tract forestland owner(s) to give written notice to the county
			 assessor when:
(a) The owner acquires tax
			 lots that are contiguous to small tract forestland they own, or
(b) The owner acquires or sells forestland
			 that results in their owning less than 10 or more than 5,000 acres of Oregon
			 forestland, or
(c) There is a
			 change in use of any portion of their small tract forestland to a use that is
			 not a forestland use.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0730 - Common Ownership for Sale of Small Tract Forestland

Current through Register Vol. 63, No. 7, July 1, 2024
"Person" means an individual, a public or private corporation,
				a limited liability company, a limited liability partnership, an unincorporated
				association, a partnership, a government, or a governmental
				instrumentality.
Statutory/Other Authority: ORS
				  305.100 &
				  321.609
Statutes/Other Implemented: ORS
				  321.719
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0750 - Distribution of Severance Tax Receipts for Western Oregon

Current through Register Vol. 63, No. 7, July 1, 2024
Monies distributed under ORS
				321.751(3) are
				distributed to each Western Oregon county in the same proportion that the
				assessed value of small tract forestland in that county bears to the total
				assessed value of small tract forestland in Western Oregon. The department will
				use the small tract forestland values reported by the county assessors or
				information supplied on the most recent Summary of Assessment and Levies (SAL)
				report to make this computation.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  321.751
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0760 - Distribution of Severance Tax Receipts for Eastern Oregon

Current through Register Vol. 63, No. 7, July 1, 2024
Monies distributed under ORS
				321.754(3) are
				distributed to each Eastern Oregon county in the same proportion that the
				assessed value of small tract forestland in that county bears to the total
				assessed value of small tract forestland in Eastern Oregon. The department will
				use the small tract forestland values reported by the county assessors or
				information supplied on the most recent Summary of Assessment and Levies (SAL)
				report to make this computation.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  321.754
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 321 - TIMBER TAXES › Section 150-321-0770 - Definition of "Sound Management Practices"

Current through Register Vol. 63, No. 7, July 1, 2024
For the purpose of ORS
				321.805(4),
				"Sound management practices," in addition to growing trees may include but are
				not limited to: range management, fire protection, soil erosion control, stream
				protection, cooperative wildlife management, and road access
				control.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  321.805