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Oregon law (ORS 321.045) requires anyone planning to harvest timber from all lands—public and private—to obtain a Notification of Operation with the Department of Forestry (ODF). No fee is charged for filing the Notification.
A Notification of Operation is valid during the calendar year (January 1 through December 31). You will need to file a new Notification with ODF, if the operation continues into the following calendar year. Civil penalties may result for logging without notifying ODF [ORS 321.550(3)(a)].
DOR receives a copy of this Notification and any corrections and uses the information to determine who and where to mail timber tax forms. For timber tax purposes, the timber owner is responsible for filing and paying the timber taxes (ORS 321.005 and 321.550).
Timber tax forms are mailed from DOR in December each year. The forms contain information from the Notification of Operations and the STF application from the county assessors, including: taxpayer name (timber owner), address, and harvest location (legal description).
For examples of completed tax returns and instructions, see publication 150-441-409. The example forms in this publication are replicas of DOR's official forms. These forms cannot be used as official forms and blank forms are not available.
If you obtained an application for a Notification of Operation, but do not harvest and do not owe tax, you are still required to file timber tax returns with DOR. Check the "No Harvest" box, sign, and mail the return(s) to DOR.
Timber tax applications, instructions, and publications may be printed. The applications are in a fillable format and can be downloaded to your computer. They must be mailed to the appropriate agency. You must have Adobe Reader to download the forms to your computer.
To order other Oregon forms not available on the Internet, please call our Tax Help Unit at (503) 378-4988. If you are calling within Oregon you can use the toll-free number: 1-800-356-4222. Or write to: Forms, Oregon Department of Revenue, PO Box 14999, Salem, OR 97309-0990.
Forms and Instructions
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