Procedure for Claiming the Reforestation Credit

# (1)

(1) The Oregon Department of Revenue will accept the preliminary certificate issued by the Department of Forestry as evidence of completion of the project. In addition to the preliminary certificate, the taxpayer shall obtain a statement from the landowner or person in possession of the land:

(a) That the land within the project area will be used primarily for the growing and harvesting of trees of an acceptable species as provided in ORS 315.104; and

(b) That the taxpayer is aware that maintenance practices, including release, may be needed to insure that a new forest is established and will remain established.

# (2)

(2) Upon request of the department, the taxpayer will provide copies of the certificate(s) issued by the Department of Forestry for any year in which the credit is claimed.