| Estimated Timber Tax Payments |
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If you expect to owe a Forest Products Harvest Tax of $1,500 or more for the calendar year, you are required to make quarterly estimated tax payments. You must submit an estimated payment coupon with your payment. These coupons are available from the Department of Revenue. We automatically mail estimated payment coupons on April 1 to owners who harvested a large volume of timber during the previous calendar year. If you did not harvest during the previous year, or have not received a coupon, contact the Department of Revenue.
Estimated payments are not required for the STF Severance Tax, however, you may make an estimated payment if you would like. Contact the Department of Revenue to get an estimated payment coupon to accompany the payment.
When to file:
| Harvests during |
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Estimated payments due
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| January – March |
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April 30
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| April – June |
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July 30
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| July – September |
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October 31
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Making your payment:
If you are required to make an estimated payment, the payment must be at least one-fourth of the estimated tax for the calendar year. Send this payment along with the estimated payment coupon to:
Timber Tax Programs
Oregon Department of Revenue
PO Box 14003
Salem OR 97309-2502
The balance owed is due with the annual tax return, which is due on or before January 31. Timber owners may be subject to a penalty if the estimated tax payment is late or only part paid.
Last revised February 17, 2005.
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