(2) The notification shall specify where and when the harvest will take place and the nature of the harvest and shall include maps and other data as required by the State Forester and the department. The department shall establish by rule procedures to assure the receipt of the tax returns sent out or a report of nonharvest from the person. The department shall conduct field and office audits to ascertain the correctness of any timber tax return.
(3)(a) If a person fails to file a written notice as required in subsection (1) of this section with respect to any harvest over 5,000 board feet, the department shall notify the person. If, after the person has been notified, the person fails to file a written notice as required in subsection (1) of this section with respect to any subsequent harvest over 5,000 board feet, there shall be added to the amount of the timber tax required to be shown on the return as a result of the subsequent harvest a delinquency penalty of $250 for each violation occurring within a calendar year. The department shall collect the penalty in the same manner as taxes are collected.
(b) No penalty shall be imposed under this subsection if a penalty for failure to file the notice with the State Forester has been imposed under ORS 527.992.
(c) The delinquency penalty shall first be added to the small tract forestland timber severance tax imposed under ORS 321.700 to 321.754, if applicable to the harvest. If the small tract forestland timber severance tax is not applicable, the delinquency penalty shall be added to the forest products harvest tax imposed under ORS 321.005 to 321.185. [1985 c.759 §2; 1989 c.588 §4; 1991 c.459 §305; 1993 c.801 §41; 2003 c.454 §54; 2003 c.621 §39a]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 321 - Timber and Forestland Taxation
Section 321.005 - Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460.
Section 321.015 - Levy of privilege taxes upon harvest of timber for certain purposes; exclusion.
Section 321.035 - Determination of moneys available in Oregon Forest Land Protection Fund.
Section 321.045 - Payment of tax; returns; estimated tax; payment.
Section 321.145 - Tax revenue credited to suspense account; refunds.
Section 321.152 - Distribution of tax revenue.
Section 321.185 - Forest Research and Experiment Account; appropriation.
Section 321.207 - Valuation models; rules.
Section 321.210 - Proposed specially assessed values; notice; comments; hearing.
Section 321.213 - Forestland value advisory committee.
Section 321.216 - Certified specially assessed values.
Section 321.257 - Definitions for ORS 321.257 to 321.390.
Section 321.259 - Legislative findings.
Section 321.267 - Lands not eligible for special assessment.
Section 321.347 - Land designations; classifications; certain election by landowners.
Section 321.348 - Assignment of forestland to land classes; change in class.
Section 321.349 - Valuation of certain forestland at farm use value.
Section 321.359 - Removal of designation; appeal from reassessment or denial; requalification.
Section 321.550 - Notice of intent to harvest; rules; effect of failure to file notice; penalty.
Section 321.560 - Audit of returns; interest and penalties upon failure to file return or pay tax.
Section 321.570 - Warrant for collection of delinquent taxes.
Section 321.609 - Enforcement of certain statutes by department; rules.
Section 321.682 - Confidentiality of reports, returns and appraisal data.
Section 321.684 - Authority of department to make certain disclosures.
Section 321.700 - Definitions for ORS 321.700 to 321.754.
Section 321.703 - Legislative findings and declarations.
Section 321.709 - Small tract forestland qualification requirements.
Section 321.726 - Severance tax upon harvest from small tract forestland.
Section 321.733 - Severance tax returns.
Section 321.741 - Due dates for severance tax return and payment.
Section 321.746 - Severance tax revenues.
Section 321.751 - Western Oregon Timber Severance Tax Fund; revenue distribution.
Section 321.754 - Eastern Oregon Timber Severance Tax Fund; revenue distribution.
Section 321.805 - Definitions for ORS 321.805 to 321.855.
Section 321.817 - Legislative findings.
Section 321.824 - Lands not eligible for special assessment.
Section 321.842 - Removal of forestland designation; appeal; requalification.