Free Timber Tax Harvest Report - California


File Size: 68.1 kB
Pages: 2
Date: April 23, 2009
File Format: PDF
State: California
Category: Tax Forms
Author: Property and Special Taxes Dept.
Word Count: 989 Words, 6,213 Characters
Page Size: Letter (8 1/2" x 11")
URL

http://www.boe.ca.gov/proptaxes/pdf/boe401apt.pdf

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Preview Timber Tax Harvest Report
BOE-401-APT (FRONT) REV. 21 (3-09)

STATE OF CALIFORNIA


TIMBER TAX HARVEST REPORT


BOARD OF EQUALIZATION


Please read instructions and Harvest Value Schedules before preparing.


1.


QUARTER

YEAR


PAGE


OF


2.


HARVEST PLAN/CONTRACT NO.


3.

TIMBER OWNER NAME

4.

ACCOUNT NUMBER


5.


HARVEST NAME OR SALE NAME

6A.


COUNTY OF HARVEST

6B.


COUNTY CODE NO.

7.


TIMBER VALUE AREA


8.


YES


NO


11A. SMALL TOTAL VOLUME DEDUCTION
11B. LOW VOLUME PER ACRE DEDUCTION


FINAL HARVEST REPORT FOR THIS OPERATION?


$ PER MBF


9.


TOTAL VOLUME REMOVED THIS QUARTER

MBF
10.

TOTAL ACRES CUT
THIS QUARTER


$ PER MBF


11C. COUNTY DEDUCTION


$ PER MBF


TAXABLE HARVEST VALUE CALCULATION (refer to Harvest Value Schedules)

AVERAGE
VOLUME
PER LOG
(board feet)
VOLUME HARVESTED
(Scribner Net
to nearest MBF)
MISC. HARVEST
VOLUME
TABLE 1 UNIT
MEASURE
HARVEST
VALUE
PER UNIT
TAXABLE HARVEST
VALUE
(round to nearest
whole dollar)
BOE
USE ONLY


SPECIES
LOGGING
CODE
CODE


SIZE
CODE


12

13


14


15


16


17


18


19


$

. .
.
.
. . .
.
.
. . .
.
.
. . .
.
.
. .

$

$
20. TOTAL VOLUME HARVESTED
(total column 16)


.
$


21. TOTAL TAXABLE
HARVEST VALUE
(total column 19)


TRANSFER TOTAL IN ITEM 21 TO COLUMN 4 OF THE TIMBER TAX RETURN (BOE-401-1PT)


BOE-401-APT (BACK) REV. 21 (3-09)


INSTRUCTIONS FOR PREPARING TIMBER TAX HARVEST REPORT

Complete this form before preparing the Timber Tax Return (BOE-401-1PT). A separate Harvest Report must be prepared
for each timber harvest plan/contract for which harvesting is to be reported. Also, whenever a timber harvest operation
occurs in more than one county or timber value area, separate pages must be prepared for each. Number pages
consecutively for the total number of pages submitted (for example, 1 of 5, 2 of 5). For additional sheets call
916-445-6964. For information call 800-400-7115.
Item 2. Item 5. Item 6A. Item 6B. Item 7. Item 8. Item 9. Item 10. Item 11A. Enter the Department of Forestry and Fire Protection harvest plan number or enter the contract number for a harvest on federal land. Enter the harvest plan name or sale name of the harvest operation, if any. Enter the name of the county of harvest. Enter the county code number for the county. See county codes at the bottom of this page. Enter the Timber Value Area number for the harvest. See Timber Value Areas map on page 4 of the Harvest Value Schedules. Indicate whether this is the final harvest report for this harvest operation by checking the appropriate box. Enter the total net volume in thousand board feet (MBF) harvested this quarter (same as item 20). Enter the actual total acres cut on the timber harvest operation during this quarter. Enter the amount of deduction claimed for a small volume harvest. Item 9 is used to determine whether the harvest qualifies for this deduction. See the notes under the tables in the Harvest Value Schedules for the amount of deduction. Enter the amount of deduction claimed for a low volume per acre harvest. Item 9 divided by item 10 is used to determine whether the harvest qualifies for this deduction. See the notes under the tables in the Harvest Value Schedules for the amount of deduction. This deduction is not made on salvage timber. Deductions are allowed for certain counties in Timber Value Area 2, Southern Portion. See the Harvest Value Tables for further instructions. Enter the species code shown in the Harvest Value Schedules for the species or products to be reported. Enter the appropriate logging code number as determined from the logging system instructions in the Harvest Value Schedules. No entries are required for species or products in table 1, Miscellaneous Harvest Values. Enter the average net volume per log. Refer to the Average Volume per Log instruction in the Harvest Value Schedules. Enter the size code number as determined from the instructions. Leave blank if the species is not rated for size. Enter the net volume, rounded to the nearest 1,000 board feet (MBF) as measured by Scribner short-log scale for species codes listed in tables G and S of the Harvest Value Schedules. See VOLUMES instructions in the Schedules. Split products, CM, and SSM from table 1 are also entered in this column. Enter the harvested quantities of species or products listed in table 1. These include cull logs, Christmas trees, fuelwood, chipwood, hardwoods, poles, pilings, and posts. Enter the value per unit for the species code from the tables in the Harvest Value Schedules. Remember to first subtract the deductions, items 11A, 11B and 11C, if appropriate. Multiply the entry in column 16°or, if column 17 was used, the entry in column 17°by the harvest value per unit in column 18 and enter the total in column 19. Round to the nearest dollar. Total the volumes of harvested timber shown in column 16 and enter this total in item 20. Total the values in column 19 and enter the total in item 21. If the total is higher than $3,000, enter the total in column 4 on the Timber Tax Return. If the total is $3,000 or less, print "EXEMPT" in large block letters on the face of this Harvest Report and follow the instructions for Timber Tax Return column 1 and item 14. COUNTY CODES
NO. COUNTY 1 Alameda 2 Alpine 3 Amador 4 Butte 5 Calaveras 6 Colusa 7 Contra Costa 8 Del Norte 9 El Dorado NO. COUNTY 10 Fresno 11 Glenn 12 Humboldt 13 Imperial 14 Inyo 15 Kern 16 Kings 17 Lake 18 Lassen NO. COUNTY 19 Los Angeles 20 Madera 21 Marin 22 Mariposa 23 Mendocino 24 Merced 25 Modoc 26 Mono 27 Monterey NO. COUNTY 28 Napa 29 Nevada 30 Orange 31 Placer 32 Plumas 33 Riverside 34 Sacramento 35 San Benito 36 San Bernardino NO. COUNTY 37 San Diego 38 San Francisco 39 San Joaquin 40 San Luis Obispo 41 San Mateo 42 Santa Barbara 43 Santa Clara 44 Santa Cruz 45 Shasta NO. COUNTY 46 Sierra 47 Siskiyou 48 Solano 49 Sonoma 50 Stanislaus 51 Sutter 52 Tehama 53 Trinity 54 Tulare NO. COUNTY 55 Tuolumne 56 Ventura 57 Yolo 58 Yuba

Item 11B.

Item 11C. Column 12. Column 13. Column 14. Column 15. Column 16.

Column 17. Column 18. Column 19. Item 20. Item 21.

PLEASE ENCLOSE THIS REPORT WITH YOUR TAX RETURN AND PAYMENT IN THE ENVELOPE PROVIDED.
CLEAR

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