1. (1) Owners must file a harvest return as prescribed by the department.
2. (2) The department may reject returns that do not meet its requirements. The department will send a notice of rejection to the taxpayer.
3. (3) A taxpayer must refile a return if the department rejected the original filing.
4. (4) A taxpayer is considered not to have filed a tax return until approved by the department.
5. (5) The taxpayer may be assessed penalties for failure to file a tax return as provided under ORS 321.560.
6. (6) If the department receives payment with a return that does not meet the requirements, the payment must be banked and credited to the taxpayer’s account for the timber tax program indicated on the taxpayer’s remittance or submitted return.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 321.560

History

REV 67-2017, amend filed 12/22/2017, effective 01/01/2018
Renumbered from 150-321.560(2), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16
RD 16-1987, f. 12-10-87, cert. ef. 12-31-87