Forest Products Harvest Tax (FPHT)
ORS 321.152 and ORS 321.185
Distribution percentages of Forest Products Harvest Tax receipts vary from one year to the next. The portion of money each recipient recovers depends on the portion of tax rate allocated to each agency. The portions of the tax rate allocated to the Department of Forestry's Forest Practices and Protection Fund and to OSU Research are determined by the Legislature every two years. The Oregon Forest Resources Institute sets its rate annually based on guidelines established in law.
The Department of Revenue distributes Forest Products Harvest Tax quarterly.
For 2009, the receipts are distributed as displayed in the chart below:
2009 Forest Products Harvest Tax Distribution
Small Tract Forestland (STF) Severance Tax
ORS 321.751 and ORS 321.754
State law [ORS 321.751 (Western Oregon) and ORS 321.754 (eastern Oregon)] directs distribution of the STF Severance Tax receipts by the Department of Revenue.The distribution is as follows:
STF Severance Tax Distribution
The amount of money distributed to a county is determined by the percentage of the value of small tract forestland in that county to the total value of all STF forestland in eastern or western Oregon (example: If a county has 11 percent of the STF forestland value of the total STF value of all eastern Oregon counties, they would receive 11 percent of the total eastern Oregon STF Severance Tax receipts).
The Department of Revenue distributes the Severance Tax annually.
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