BOE-401-1PT (FRONT) REV. 13 (3-09)
TIMBER TAX RETURN
PO BOX 942879 SACRAMENTO CA 94279-0060
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
PLEASE READ INSTRUCTIONS BEFORE PREPARING
DUE ON OR BEFORE
STATE BOARD OF EQUALIZATION
PO BOX 942879
SACRAMENTO CA 94279-4001
If you did not harvest timber for this quarter, please see items 12 and 13 below, sign, and return this form.
SUMMARY OF HARVEST VALUES BY COUNTY 1. HARVEST REPORT PAGE NUMBER(S) COUNTY OF HARVEST 2. COUNTY NAME 3. NUMBER 4. TOTAL TAXABLE HARVEST VALUE FROM HARVEST REPORT(S)
BOE USE ONLY
.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00
5. Total from Supplement Tax Return Form 6. Total of Harvest Values (enter the total of the Harvest Values in column 4) 7. Timber Tax (multiply the total of Harvest Values on line 6 by 2.9%) 8. Penalty [multiply line 7 by 10% (.10) if payment is made after the due date shown above]
9. Interest (compute at
10. TOTAL AMOUNT DUE AND PAYABLE (add lines 7, 8, and 9) 11. Dates of scaling reported with this return
Check box if this is your final tax return, no further harvesting. Close account.
Check box if you did not harvest for this quarter.
Check box if you have harvested timber and all of your harvest operations are $3,000 or less in value.
15. AND TITLE
MAKE CHECK OR MONEY ORDER PAYABLE TO STATE BOARD OF EQUALIZATION
Always write your account number on your check or money order. Make a copy for your records.
Please notify BOE if name or address is incorrect; business closed; ownership or location changed.
BOE-401-1PT (BACK) REV. 13 (3-09)
INSTRUCTIONS FOR PREPARING TIMBER TAX RETURN
To adjust an earlier tax return, a separate "AMENDED RETURN" must be filed. Contact the Timber Tax Office at 916-445-6964.
SUMMARY OF HARVEST VALUES BY COUNTY
Column 1. Column 2. Column 3. Column 4. Enter the page number of the Harvest Report, BOE-401-APT. All pages, except those that are exempt, are
summarized on this Timber Tax Return.
Enter the name of the county indicated in item 6A of the Harvest Report.
Enter the county code number indicated in item 6B of the Harvest Report.
Enter the total taxable harvest value(s) indicated in item 21 of the Harvest Report. Complete a separate line for
each county. If more lines are needed, use BOE-401-SPT, Timber Tax Return (Supplement).
If the Supplement is used, enter the total harvest value from the Supplement, otherwise leave blank.
Enter the total of the harvest values in column 4.
Item 5. Item 6.
COMPUTATION OF TAX
Item 7. Multiply the total of harvest values in item 6 by the timber tax rate shown and enter the amount to the nearest
PENALTY AND INTEREST
If the return is to be mailed or filed after the due date shown at the top of the return, compute the penalty and interest.
Item 8. Item 9. Multiply the total tax in item 7 by 10 percent and enter the amount to the nearest cent.
Multiply the total tax in item 7 by the factor shown to calculate the daily interest, then multiply the daily interest
by the number of days late and enter the amount to the nearest cent.
TOTAL AMOUNT DUE AND PAYABLE
Item 10. Enter the total items 7, 8, and 9 to the nearest cent. This is the total amount due and payable to the Board of
Item 11. Enter the first and last dates of scaling reported with this return.
STATUS OF HARVESTING
Item 12. Item 13. Item 14. If all timber harvesting activity has been completed and you do not intend to engage in further harvesting, please
check the box. This will close your account and tax return forms will no longer be mailed.
If you did not harvest timber during this reporting quarter, check the box.
If you have harvested timber and item 21 of all of your Harvest Reports indicate a total taxable harvest value of
$3,000 or less, check the box.
The return must be signed by you or your authorized agent. Enter telephone number.
PLEASE USE THE ENCLOSED ENVELOPE TO MAIL YOUR TAX RETURN, HARVEST REPORT, AND PAYMENT.
WE APPRECIATE YOUR TIMELY RESPONSE.