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20 chapters · 1,901 sections in this title.
ORS 321.726 Severance tax upon harvest from small tract forestland
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(1) A severance tax is imposed at the time of the harvest of timber from small tract forestland. (2) The tax is imposed on the owner of timber at the time of harvest, and remains a liability of the owner of timber until paid. (3) The tax is imposed at the rate of: (a) $3.89 per t…
ORS 321.733 Severance tax returns
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(1) The Department of Revenue shall: (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 …
ORS 321.741 Due dates for severance tax return and payment
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(1) The severance tax imposed under ORS 321.726 is due and payable annually, on or before April 15 of each year, with respect to all timber harvested during the previous calendar year. (2) At the time at which the severance tax is paid and on or before April 15 of each year, each…
ORS 321.746 Severance tax revenues
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(1) Revenue from the severance tax imposed in western Oregon under ORS 321.726 shall be paid over by the Department of Revenue to the State Treasurer and deposited in a suspense account established under ORS 293.445. After the payment of refunds, the balance of the suspense accou…