Current through Register Vol. 63, No. 9, September 1, 2024
(1) Timber subject
to the Small Tract Forestland Severance Tax is the following:
(a) All logs that can be measured in board
feet and meet the requirements of sawmill grades or better.
(A) Logs must be measured in western Oregon
by the current edition of Official Rules for the following Log Scaling and
Grading Bureaus: Columbia River, Northern California, Pacific Rim, Southern
Oregon, Yamhill, developed by the Northwest Log Rules Advisory Group (NWLRAG).
All sections of the publication are recognized including the Appendix.
(B) Logs must be measured in
eastern Oregon by the Scribner Decimal "C" Eastside Short Log Rule, using the
NWLRAG Eastside Log Scaling Handbook, First Edition 2003.
(b) Logs measured in tons and sold by the
weight when they meet the conditions of (A) or (B) below. Logs must be reported
on the timber tax return by thousand board feet (MBF). Logs must be converted
from tons to MBF using conversion factors established by the Department of
Revenue. These conversion factors are listed on the tax forms &
instructions sent out annually by the department.
(A) The loads of logs contain a minimum of 20
percent of the log count at 5-inch, 6-inch and 7-inch scaling diameter. The
"Chip Logs" conversion factor will be used to convert this type of load from
tons to thousand board feet (MBF) for tax reporting.
(B) Loads of logs in which all logs measure
5-inch scaling diameter and larger, or the load contains three or more logs
with 8-inch or larger scaling diameter. The "Small Saw Logs" conversion factor
will be used to convert this type of load from tons to MBF for tax reporting.
(c) Logs chipped in the
woods, except chips produced from material not meeting log merchantability
standards in subsection (a) above and used as hog fuel.
(2) Timber not subject to Small Tract
Forestland Severance Tax is secondary products, other than chips, manufactured
in the woods and produced from logs normally left in the forest or burned as
slash. Examples are shake or shingle bolts, fence posts, firewood and arrow
bolts.
(3) When timber is
harvested from the eastside, but scaled using westside log scaling rule, the
volume must be adjusted to reflect the eastside log scaling rule volume.
Taxpayers may use their own conversion factors if they are supported by
statistically sound sample data; otherwise, the westside volume must be
multiplied by 1.28 to get the equivalent eastside scaled volume.
Stat. Auth.: ORS
305.100,
321.609 &
321.700
Stats. Implemented: ORS
321.700
