Or. Admin. R. 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.
Notes
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 321.550 & 321.733
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