(a) Provide notice to an owner of timber harvested from lands assessed as small tract forestland, as shown on a State Forestry Department Notification of Operations permit issued during a calendar year, that a severance tax return is required from the owner; and
(b) Make a severance tax return form available to the owner.
(2) The department shall provide the notice required under this section by mail unless the owner of timber elects to be notified by an alternative method allowed by the department.
(3) Any owner of timber receiving notice under this section that a severance tax return is required shall complete the return and submit the return to the department within the time prescribed in ORS 321.741, even if the owner has not incurred severance tax liability during the calendar year. [2003 c.454 §11; 2019 c.360 §7]