Skip to Main Content
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
View PDF (52 KB)
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.
- You may send email to email@example.com to request a hard copy of this publication.
- (Please specify exactly which publication you are requesting and your mailing address.)
- We recommend that you also print this page and attach it to the printout of the article, to retain the full citation information.
- This article was written and prepared by U.S. Government employees on official time, and is therefore in the public domain.
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.
- How Are Short Rotations Woody Crops Affected By Institutional Factors in the Southern United States?
- The impact of federal and state income tax liabilities on timber investments in the Midwest and Northeast
- Identifying potential heirs properties in the Southeastern United States: a new GIS methodology utilizing mass appraisal data
XML: View XML