ORS 321.045
Payment of tax

  • returns
  • estimated tax
  • payment

(1)

The taxes levied under ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) shall be due and payable annually, on or before April 15, for the preceding calendar year. The tax shall be delinquent if not paid by the due date, which shall be determined without regard to any extension of time for filing the return.

(2)

Subject to the provisions relating to estimated tax payments provided in subsections (4) and (5) of this section, on or before April 15, each taxpayer shall make out a return on the form prescribed by the Department of Revenue showing the amount of the tax for which the taxpayer is liable for the preceding calendar year and the other information the department considers necessary to correctly determine the tax due and shall mail or deliver the return, together with a remittance for the amount of the tax, to the office of the department. The return shall be signed and verified by the taxpayer or a duly authorized agent of the taxpayer. Whenever in its judgment good cause exists, the department may allow upon written application made on or before the due date further time not exceeding 30 days for filing a return.

(3)

All payments received under ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account) and 321.560 (Audit of returns) to 321.600 (Tax as debt) shall be credited, first, to penalty and interest accrued, and then to tax due.

(4)

Each taxpayer expecting to incur a liability pursuant to this section in excess of $1,500 for any calendar year shall, on forms prescribed by the Department of Revenue, make and file with the department on or before the last day of the month following the end of each calendar quarter an estimate of the taxpayer’s tax liability for the year. At least one-quarter of the estimated tax shall be remitted to the department with each estimated tax report and the balance shall be remitted to the department on or before the last day of January of the following calendar year, without regard to any extension of time for filing the return.

(5)

If the amount remitted with an estimated tax report filed on or before the due date thereof is at least 25 percent of the tax of the taxpayer as due for the calendar year preceding the year for which the report is made or at least 20 percent of the taxpayer’s tax liability as due for the year for which the report is made, or 100 percent of the tax liability on the actual merchantable forest products harvested for the calendar quarter preceding the due date of the estimated tax report, no penalty or interest shall be charged. Otherwise a penalty in the form of interest at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) shall be assessed for the period of delinquency calculated on the difference between the payment made and the payment that would have been due had the taxpayer estimated the liability for the quarter in an amount equal to the liability as due for such quarter. The provisions of ORS chapters 305 and 314 relating to penalties and interest shall not apply to the estimated tax payments described in this section. [1953 c.375 §§5,6; 1965 c.331 §1; 1981 c.363 §1; 1982 s.s.1 c.16 §12; 1989 c.588 §1; 1991 c.459 §274; 1993 c.653 §5; 2005 c.94 §101; 2017 c.278 §13; 2019 c.361 §1]

Source: Section 321.045 — Payment of tax; returns; estimated tax; payment, https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html.

Notes of Decisions

Where lumber company was required to pay forest products harvest tax on harvest of “cull logs,” company was ordered to determine salable percentage of harvest and file returns under this section. Ellingson Lumber Co. v. Dept. of Rev., 8 OTR 273 (1980)

321.005
Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460
321.011
Policy
321.012
Public to share cost of suppressing fires caused by public
321.015
Levy of privilege taxes upon harvest of timber for certain purposes
321.017
Levy of additional privilege tax
321.035
Determination of moneys available in Oregon Forest Land Protection Fund
321.045
Payment of tax
321.145
Tax revenue credited to suspense account
321.152
Distribution of tax revenue
321.185
Forest Research and Experiment Account
321.201
Definition of “forestland” for ORS 321.201 to 321.222
321.204
Legislative findings and declarations
321.207
Valuation models
321.210
Proposed specially assessed values
321.213
Forestland value advisory committee
321.216
Certified specially assessed values
321.219
Appeal of certified specially assessed values
321.222
Jurisdiction of board of property tax appeals
321.257
Definitions for ORS 321.257 to 321.390
321.259
Legislative findings
321.262
Purposes
321.267
Lands not eligible for special assessment
321.272
Exemption of timber from property taxation
321.347
Land designations
321.348
Assignment of forestland to land classes
321.349
Valuation of certain forestland at farm use value
321.354
Common ownership minimum acreage requirements
321.358
Application for designation as forestland
321.359
Removal of designation
321.362
Notation of forestland on tax roll for potential additional tax liability
321.366
Date on which disqualification of forestland is effective
321.367
Forestland management
321.390
Land used to grow certain hardwood to be assessed as farm use land
321.550
Notice of intent to harvest
321.560
Audit of returns
321.570
Warrant for collection of delinquent taxes
321.580
Effect of failure or refusal to make return
321.600
Tax as debt
321.609
Enforcement of certain statutes by department
321.682
Confidentiality of reports, returns and appraisal data
321.684
Authority of department to make certain disclosures
321.686
Penalty for violation of ORS 321.682
321.700
Definitions for ORS 321.700 to 321.754
321.703
Legislative findings and declarations
321.706
Application for small tract forestland qualification
321.709
Small tract forestland qualification requirements
321.712
Circumstances under which notification is required
321.716
Disqualification
321.719
Continued qualification as small tract forestland following sale or transfer
321.722
Valuation
321.726
Severance tax upon harvest from small tract forestland
321.733
Severance tax returns
321.741
Due dates for severance tax return and payment
321.746
Severance tax revenues
321.751
Western Oregon Timber Severance Tax Fund
321.754
Eastern Oregon Timber Severance Tax Fund
321.805
Definitions for ORS 321.805 to 321.855
321.808
Purposes
321.817
Legislative findings
321.824
Lands not eligible for special assessment
321.829
Exemption of timber from property taxation
321.833
Common ownership minimum acreage requirements
321.839
Application for forestland designation
321.842
Removal of forestland designation
321.845
Date on which disqualification of forestland is effective
321.848
Disqualification
321.855
Land used to grow certain hardwood to be assessed as farm use land
321.991
Penalty
Green check means up to date. Up to date