Chapter 321 — Chapter 321
268 sections in this chapter.
ORS 321.005 Definitions for ORS 321.005 to 321.185 and 321.560 to 321.600. As used in ORS 321.005 to 321.185 and 321.560 to 321.600, unless the context requires otherwise
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(1) “Consumer Price Index for All Urban Consumers, West Region (All Items)” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor. (2) “Forestland” means any land pr…
ORS 321.010 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.011 Policy. The prevention and suppression of, and preparedness for, forest fires on forestlands for the preservation of forest resources and the continuous growth of timber on lands suitable therefor, are declared to be the public policy of the State of Oregon. The Legislative Assembly recognizes that
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(1) The forested areas situated within eastern Oregon predominate in Ponderosa pine trees and associated species, and that the forested areas situated within western Oregon predominate in Douglas fir and associated species; (2) Because of this difference in species, different for…
ORS 321.012 Public to share cost of suppressing forest fires. The Legislative Assembly finds that it is in the interest of the State of Oregon that the public as a whole share responsibility for protecting the forests of this state, by making funds available for suppression of fires. [1967 c.429 §60; 2025 c.581 §5c]
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[Repealed or reserved.]
ORS 321.015 Levy of privilege taxes upon harvest of timber for certain purposes; exclusion. (1) For the calendar years beginning January 1, 2026, and January 1, 2027, there is levied a privilege tax of 90.00 cents per thousand feet, board measure, upon taxpayers for the privilege of harvesting of all merchantable forest products harvested on forestlands. Subject to ORS 321.145, the proceeds of the tax shall be transferred as provided in ORS 321.152 (2) to the Forest Research and Experiment Account for use for the forest resource research, experimentation and studies described in ORS 526.215 and for the Forest Research Laboratory established under ORS 526.225
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(2)(a) In addition to the tax levied by subsection (1) of this section, there is levied a forest products harvest tax upon taxpayers of one dollar per thousand feet, board measure, for the privilege of harvesting all merchantable forest products harvested on forestlands for the p…
ORS 321.016 [1991 c.919 §28; repealed by 1993 c.657 §6]
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[Repealed or reserved.]
ORS 321.017 Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund. (1) In addition to the taxes levied under ORS 321.015 (1) to (4), there hereby is levied a privilege tax upon taxpayers on the harvesting of all merchantable forest products harvested on forestlands in the amount provided in subsection (2) of this section
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(2) The rate of tax levied in subsection (1) of this section shall be established annually at the beginning of each calendar year by the board of directors of the Oregon Forest Resources Institute, at a rate not to exceed 75 cents per thousand feet, board measure, adjusted annual…
ORS 321.020 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.025 [1953 c.375 §3; 1959 c.537 §1; 1961 c.242 §1; 1967 c.429 §11; 1977 c.182 §1; 1981 c.321 §1; repealed by 1985 c.759 §40]
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[Repealed or reserved.]
ORS 321.027 [1977 c.172 §2; 1979 c.375 §1; 1981 c.348 §1; 1983 c.682 §1; repealed by 1985 c.746 §3 and 1985 c.759 §40]
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[Repealed or reserved.]
ORS 321.028 [1977 c.172 §3; 1979 c.375 §2; 1981 c.348 §2; 1983 c.682 §2; 1985 c.759 §7; 1987 c.551 §3; 1989 c.766 §3; 1991 c.881 §3; 1993 c.657 §4; repealed by 1995 c.507 §6]
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[Repealed or reserved.]
ORS 321.030 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.035 Determination of moneys available in Oregon Forest Land Protection Fund. (1) For purposes of determining the moneys available in the Oregon Forest Land Protection Fund described in ORS 477.750 as of February 16, such shall be the balance shown on such date less the total of
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(a) The unexpended balance as of February 16 of the amount budgeted to be expended from the account for the fiscal year in which the determination is made; and (b) The amount budgeted to be expended from the account for the following fiscal year. (2) The insurance principle is re…
ORS 321.037 [1967 c.429 §9; repealed by 1985 c.759 §40]
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[Repealed or reserved.]
ORS 321.040 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.042 [1967 c.429 §10; repealed by 1969 c.524 §15]
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[Repealed or reserved.]
ORS 321.045 Payment of tax; returns; estimated tax; payment. (1) The taxes levied under ORS 321.015 shall be due and payable annually, on or before April 15, for the preceding calendar year. The tax shall be delinquent if not paid by the due date, which shall be determined without regard to any extension of time for filing the return
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(2) Subject to the provisions relating to estimated tax payments provided in subsections (4) and (5) of this section, on or before April 15, each taxpayer shall make out a return on the form prescribed by the Department of Revenue showing the amount of the tax for which the taxpa…
ORS 321.050 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.055 [1953 c.375 §7; 1975 c.593 §19; 1977 c.870 §45; 1981 c.706 §8; 1982 s.s.1 c.16 §13; 1985 c.759 §10; renumbered 321.560]
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[Repealed or reserved.]
ORS 321.060 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.065 [1953 c.375 §8; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.065)]
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[Repealed or reserved.]
ORS 321.070 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.075 [1953 c.375 §9; 1981 c.706 §9; 1983 c.696 §14; 1985 c.759 §11; 1985 c.761 §17; renumbered 321.570]
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[Repealed or reserved.]
ORS 321.080 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.085 [1953 c.375 §10; repealed by 1961 c.573 §2 (305.140 enacted in lieu of 314.435, 315.635 and 321.085)]
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[Repealed or reserved.]
ORS 321.090 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.092 [1981 c.706 §2; 1985 c.759 §12; renumbered 321.580]
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[Repealed or reserved.]
ORS 321.095 [1953 c.375 §11; 1983 c.740 §92; 1985 c.759 §13; renumbered 321.590]
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[Repealed or reserved.]
ORS 321.100 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.105 [1953 c.375 §12; 1985 c.759 §14; renumbered 321.600]
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[Repealed or reserved.]
ORS 321.110 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.115 [1953 c.375 §13; 1961 c.533 §55; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.115)]
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[Repealed or reserved.]
ORS 321.120 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.125 [1953 c.375 §14; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.125)]
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[Repealed or reserved.]
ORS 321.126 [1977 c.870 §25 (enacted in lieu of 321.065, 321.115 and 321.125); repealed by 1981 c.706 §16]
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[Repealed or reserved.]
ORS 321.130 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.135 [1953 c.375 §15; 1985 c.759 §15; renumbered 321.609]
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[Repealed or reserved.]
ORS 321.140 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.145 Tax revenue credited to suspense account; refunds. (1) The revenue from the taxes levied by ORS 321.005 to 321.185 and 321.560 to 321.600 shall be remitted to the State Treasurer who shall deposit it in a suspense account established under the provisions of ORS 293.445
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(2) Notwithstanding the provisions of ORS 291.238, the amount of moneys necessary to pay refunds of the taxes levied under ORS 321.015 (1) to (4) hereby is appropriated continuously to the Department of Revenue from the suspense account referred to in subsection (1) of this secti…
ORS 321.150 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.152 Distribution of tax revenue. (1) Subject to ORS 321.145 (2), moneys remaining in the Department of Revenue’s suspense account referred to in ORS 321.145 on February 10, May 10, August 10 and November 10 of each year shall be transferred to the respective appropriation accounts described in subsections (2) to (5) of this section
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(2) That part of the moneys derived from taxes levied by ORS 321.015 (1) shall be transferred to the Forest Research and Experiment Account described in ORS 321.185. (3) That part of the moneys derived from taxes levied by ORS 321.015 (3) shall be transferred to the State Forestr…
ORS 321.155 [1953 c.375 §17; repealed by 1957 c.309 §15]
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[Repealed or reserved.]
ORS 321.160 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.165 [1953 c.375 §19; 1957 c.309 §5; 1961 c.297 §5; 1965 c.253 §140; 1967 c.429 §12; 1981 c.321 §11; repealed by 1985 c.759 §40]
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[Repealed or reserved.]
ORS 321.170 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.175 [1953 c.375 §20; 1965 c.253 §141; repealed by 1967 c.429 §61]
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[Repealed or reserved.]
ORS 321.180 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.185 Forest Research and Experiment Account; appropriation. (1) There hereby is established in the State Treasury in the General Fund an account to be known as the Forest Research and Experiment Account, which account hereby is appropriated continuously to the Higher Education Coordinating Commission for distribution to Oregon State University for the purposes of ORS 526.215 and 526.225
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(2) The Forest Research and Experiment Account shall consist of allocations from harvest taxes as provided in ORS 321.015 (1). [1953 c.375 §21; 1957 c.309 §6; 1961 c.297 §6; 1985 c.759 §17; 2003 c.46 §46; 2015 c.767 §97]
ORS 321.190 [Repealed by 1953 c.375 §38]
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[Repealed or reserved.]
ORS 321.195 [1953 c.375 §22; repealed by 1957 c.309 §15]
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[Repealed or reserved.]