OAR 150-321-0010
Establishing Legal Taxpayer for FPHT
# (1)
(1) It is the policy of the department to use the following sequential criteria to establish the identity of the taxpayer responsible for the Forest Products Harvest Tax (FPHT):
(a) The party holding title to timber as evidenced in a written agreement.
(b) If the element of (a) is not present, the party indicated on the "Notification of Operations" as the timber owner.
(c) If the elements of (a) and (b) are not present, then the party receiving payment for logs delivered to a conversion center.
(d) If the elements of (a), (b), and (c) are not present, then the owner of land from which harvest occurred is the responsible taxpayer.
# (2)
(2) The following examples of transactions are a guide in determining the responsible taxpayer: [Example not included. See ED. NOTE.]
# (3)
(3) The department will consider the following elements when it is necessary to interpret a written agreement in order to establish identity of the taxpayer:
(a) Type of agreement — i.e., a contract for the performance of services vs. a contract that transfers the ownership of property.
(b) The intent of the agreement.
(c) Which party enjoys the "benefit of ownership"?
(d) Which party bears the loss in a catastrophic event?
(e) The timing of and manner of payment.
# (4)
(4) Whenever an agreement is so ambiguous that identity of the taxpayer cannot be reasonably determined, the last party known to hold title to timber or logs will be deemed the taxpayer.
[ED. NOTE: Examples referenced are available from the agency.]
[ED. NOTE: To view attachments referenced in rule text, click here for PDF copy.]
Amendment history
Renumbered from 150-321.005(9), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
Cited by 1
In this chapter (40 sections)
- 150-321-0010 · Establishing Legal Taxpayer for FPHT
- 150-321-0020 · Timber Subject to the Forest Products Harvest Tax:…
- 150-321-0030 · Estimated Tax Payments for FPHT
- 150-321-0200 · Forestland Valuation Rule
- 150-321-0210 · Forestland Classification
- 150-321-0300 · Redetermination of Forestland Land Classes
- 150-321-0310 · Requirements to Qualify Certain Forestland for Special…
- 150-321-0320 · Common Ownership of Forestland for Large Landowners
- 150-321-0330 · Date of Acquisition
- 150-321-0340 · Minimum Stocking and Acreage Requirements for…
- 150-321-0350 · Acceptable Uses of Western Oregon Forestland
- 150-321-0360 · Notification by Assessor of Denial of Application
- 150-321-0500 · Procedure to Ensure Timber Tax Return Filing
- 150-321-0510 · Notice of Intent to Harvest
- 150-321-0520 · Penalty for Failure to Obtain Notification of Operations
- 150-321-0530 · Prescribed Filing of Timber Harvest Returns
- 150-321-0540 · Check Scaling at the Point of First Measurement
- 150-321-0550 · Measuring Harvested Timber
- 150-321-0560 · Timber Harvest Records
- 150-321-0570 · Use of Microfilm and Microfiche Records
- 150-321-0580 · Records Kept by Automated Data Processing
- 150-321-0590 · Preservation of Records and Their Reproductions
- 150-321-0600 · Requests for Confidential Information
- 150-321-0610 · Information Which May Be Furnished
- 150-321-0620 · Common Ownership of Small Tract Forestlands
- 150-321-0630 · Establishing the Identity of the Taxpayer for Severance…
- 150-321-0640 · Timber Subject to the Small Tract Forestland Severance…
- 150-321-0650 · Definition of Owner for Small Tract Forestland Purposes
- 150-321-0660 · Required Signatures for Small Tract Forestland…
- 150-321-0670 · Powers Delegated to County Assessor
- 150-321-0680 · Definition of Taxpayer for Appeal of Small Tract…
- 150-321-0690 · Contiguous Parcels Held in Common Ownership
- 150-321-0700 · Minimal Stocking and Species Requirements for Small…
- 150-321-0710 · Notation on Assessment and Tax Roll
- 150-321-0720 · Notification to County Assessor by Small Tract…
- 150-321-0730 · Common Ownership for Sale of Small Tract Forestland
- 150-321-0750 · Distribution of Severance Tax Receipts for Western Oregon
- 150-321-0760 · Distribution of Severance Tax Receipts for Eastern Oregon
- 150-321-0770 · Definition of “Sound Management Practices”
- 150-321-0780 · Common Ownership for Special Assessment of Forestland…