(a) Provide notice to an owner of timber harvested from lands assessed as small tract forestland, as shown on a State Forestry Department Notification of Operations permit issued during a calendar year, that a severance tax return is required from the owner; and
(b) Make a severance tax return form available to the owner.
(2) The department shall provide the notice required under this section by mail unless the owner of timber elects to be notified by an alternative method allowed by the department.
(3) Any owner of timber receiving notice under this section that a severance tax return is required shall complete the return and submit the return to the department within the time prescribed in ORS 321.741, even if the owner has not incurred severance tax liability during the calendar year. [2003 c.454 §11; 2019 c.360 §7]
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.