Or. Admin. R. 150-314-0402 - Property Factor; Timber
The property factor includes all standing timber which the taxpayer owns and which is situated on land owned by the taxpayer, and includes timber which has been cut and has become a part of inventory. The factor does not include any standing timber to which the taxpayer has acquired cutting rights under a contract, regardless of when title passes under the terms of the contract.
Stat. Auth.: ORS 305.100
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