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 maintained for inspection. These records must be maintained for six years from the completion of a harvest or until final resolution of an appeal from an assessment relating to such harvest, whichever is later.

Statutory/Other Authority

ORS 305.100 & 321.609

Statutes/Other Implemented

ORS 321.609

History

Renumbered from 150-321.609(2)-(D), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16
REV 4-2004, f. 7-30-04 cert. ef. 7-31-04
RD 3-1996, f. 12-23-96, cert. ef. 12-31-96
RD 8-1988, f. 12-19-88, cert. ef. 12-31-88
12-31-80, Renumbered from 150-321.342(2)-(D)
12-31-79, Renumbered from 150-321.342 to 150-321.342(2)-(D)
12-31-77