Oregon Administrative Code

150-320-0410 Vehicle Use Tax – Proof of Payment of Tax (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 320.41…

150-320-0420 Resale Certificate – Documentation Required 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…

150-320-0430 Vehicle Use Tax Alternative Filing Format (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) …

150-320-0510 Statewide Transit Tax Employer Penalty (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 e…

150-320-0520 Statewide Transit Tax: Reporting and Payment Due Dates (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 …

150-321-0010 Establishing Legal Taxpayer for FPHT (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 i…

150-321-0020 Timber Subject to the Forest Products Harvest Tax: Measurement Standards (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 mea…

150-321-0030 Estimated Tax Payments for FPHT (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 pr…

150-321-0200 Forestland Valuation Rule (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 Def…

150-321-0210 Forestland Classification The forestland classification for western Oregon is as follows: [See PDF link below.] 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. […

150-321-0300 Redetermination of Forestland Land Classes (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 owne…

150-321-0310 Requirements to Qualify Certain Forestland for Special Assessment at Farm Use Values Under ORS 308A.092 (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 la…

150-321-0320 Common Ownership of Forestland for Large Landowners 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 governmen…

150-321-0330 Date of Acquisition 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 d…

150-321-0340 Minimum Stocking and Acreage Requirements for Designation as Forestland in Western Oregon (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 lar…

150-321-0350 Acceptable Uses of Western Oregon Forestland 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 prom…

150-321-0360 Notification by Assessor of Denial of Application 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. Statutory/Other Authority: ORS 305.100 Statutes/Other Implement…

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 De…

150-321-0510 Notice of Intent to Harvest (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 calle…

150-321-0520 Penalty for Failure to Obtain Notification of Operations (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 les…

150-321-0530 Prescribed Filing of Timber Harvest Returns (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 …

150-321-0540 Check Scaling at the Point of First Measurement (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 …

150-321-0550 Measuring Harvested Timber (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 su…

150-321-0560 Timber Harvest Records 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 150-321-0590. Timber harvest records required …

150-321-0570 Use of Microfilm and Microfiche Records 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 …

150-321-0580 Records Kept by Automated Data Processing (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…

150-321-0590 Preservation of Records and Their Reproductions 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 main…

150-321-0600 Requests for Confidential Information (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…

150-321-0610 Information Which May Be Furnished 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…

150-321-0620 Common Ownership of Small Tract Forestlands (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 agreem…

150-321-0630 Establishing the Identity of the Taxpayer for Severance Tax For purposes of establishing the identity of the taxpayer for the severance tax, OAR 150-321-0010 applies. Statutory/Other Authority: ORS 305.100 & 321.609 Statutes/Other Implemented: ORS 321.700 History: Re…

150-321-0640 Timber Subject to the Small Tract Forestland Severance Tax (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 measure…

150-321-0650 Definition of Owner for Small Tract Forestland Purposes “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 partnershi…

150-321-0660 Required Signatures for Small Tract Forestland Application (1) Small Tract Forestland applications must be signed by all owners, as defined by OAR 150-321-0650, that hold the land that is the subject of the application in common ownership, as defined in ORS 321.700(1…

150-321-0670 Powers Delegated to County Assessor 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 trac…

150-321-0680 Definition of Taxpayer for Appeal of Small Tract Forestland Application Denial “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. Statutory/Other Authority: ORS 305.10…

150-321-0690 Contiguous Parcels Held in Common Ownership 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 parc…

150-321-0700 Minimal Stocking and Species Requirements for Small Tract Forestland Assessment (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 …

150-321-0710 Notation on Assessment and Tax Roll 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. Statutory/Other Authority: ORS 305.100 & 321.609 S…

150-321-0720 Notification to County Assessor by Small Tract Forestland Owner (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, o…

150-321-0730 Common Ownership for Sale of Small Tract Forestland “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 instrumental…

150-321-0750 Distribution of Severance Tax Receipts for Western Oregon 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 o…

150-321-0760 Distribution of Severance Tax Receipts for Eastern Oregon 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 o…

150-321-0770 Definition of “Sound Management Practices” 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 wildli…

150-321-0780 Common Ownership for Special Assessment of Forestland for Large Landowners 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 go…

150-321-0790 Notation on Tax Roll: “Forestland — Potential Additional Tax Liability” The county assessor must make the notation “Forestland – Potential Additional Tax Liability” on the tax roll for each parcel of land the assessor approved as designated forestland under ORS 321.8…

150-321-0800 Date of Acquisition 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 d…

150-321-0810 Minimum Stocking and Acreage Requirements for Designation as Forestland in Eastern Oregon (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 lar…

150-321-0820 Notification by Assessor of Denial of Application 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. Statutory/Other Authority: ORS 305.100 Statutes/Other Implement…

150-323-0010 Exemption of Cigarette Sales in Interstate or Foreign Commerce The tax applies to all cigarettes sold within this state, but does not apply to sales of cigarettes which are: (1) Shipped to a point outside this state, pursuant to a contract of sale, by delivery by the…