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Current Status and Trends in Timber Severence Tax Legislation in the SouthAuthor(s): Terry K. Haines
Source: Res. Note SO-377. New Orleans, LA: U.S. Department of Agriculture, Forest Service, Southern Forest Experiment Station. 4 p.
Publication Series: Research Note (RN)
Station: Southern Forest Experiment Station
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DescriptionSeverance tax programs currently exist in eight States in the South. These laws have been enacted primarily to encourage better forest management and to provide revenues for a variety of forestry initiatives. In most States, either the severer or the primary processor of forest products is designated as the taxpayer. Severance tax rates are established as either: (1) a fixed amount per unit of measurement or (2) a percentage of the value of timber harvested. Severance tax receipts have increased across the South since 1987, a trend that will continue if anticipated demand for southern wood products is realized.
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CitationHaines, Terry K. 1995. Current Status and Trends in Timber Severence Tax Legislation in the South. Res. Note SO-377. New Orleans, LA: U.S. Department of Agriculture, Forest Service, Southern Forest Experiment Station. 4 p.
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