Who Must File?
A return must be filed by each severer who withholds tax from royalty payments and each purchaser who withholds tax from any amount due a seller or owner if the tax has not yet been paid.
Rate of Tax
Trees and timber: 2.25 percent of current stumpage value as determined by the Louisiana Forestry Commission
Pulpwood: 5 percent of current stumpage value as determined by the Louisiana Forestry Commission
Date Tax Due
Tax returns must be filed by the last day of the month following the taxable month.
The severer must report the kind and quantity of natural resources severed, the names of the owners, the portion owned by each, the location of each natural resource, and the places where severed.
The purchaser must report the names and addresses of all sellers and the quantity and gross price paid for each natural resource.
These reports are due monthly on the same date as the tax.