36 §2726. Administration
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
§2726. Administration
1. Returns. The State Tax Assessor shall prescribe and make available the required tax return. All owners of more than 500 acres of forested land, whether or not that land is commercial forest land, shall complete and file tax returns with the State Tax Assessor no later than February 1st.
[ 1989, c. 508, §15 (AMD) .]
2. Date of ownership. The ownership and use of forested land for purposes of this chapter shall be determined as of April 1st preceding the date that the tax return is due.
[ 1985, c. 514, §2 (NEW) .]
3. Notice. The State Tax Assessor shall notify all landowners subject to this tax of the tax assessed against them no later than 30 days before the date that the tax is due. Failure to notify a landowner shall not relieve the obligation to pay the tax when due.
[ 1985, c. 514, §2 (NEW) .]
4. Supplemental assessments. Supplemental assessments may be made in accordance with section 141.
[ 1985, c. 514, §2 (NEW) .]
5. Interest and penalties. Taxes remaining unpaid after the due date are subject to interest and penalty as provided in chapter 7.
[ 1985, c. 514, §2 (NEW) .]
6. Enforcement. The tax imposed by this chapter may be enforced by the enforcement and collection procedures provided in chapter 7.
[ 1995, c. 281, §21 (AMD) .]
SECTION HISTORY
1985, c. 514, §2 (NEW). 1989, c. 508, §15 (AMD). 1995, c. 281, §21 (AMD).