For Immediate Release
Posted: May 16, 2024

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Department of Revenue Administration
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Rev 3400 Taxation of Wood or Timber Cut

Rev 3400 is being readopted with amendments pursuant to RSA 541-A, as most of the existing rule provisions within this Chapter are scheduled to expire on September 4, 2024, but are subject to extension pursuant to RSA 541-A:14-a. Chapter Rev 3400 sets forth the Department’s rules for taxation of wood or timber cut. The amendments are proposed to Part Rev 3402, providing the requirements of the Notice of Intent to Cut Wood or Timber, Form PA-7, Part Rev 3404, providing the requirements of the Timber Tax Certificate, Form PA-6, and Part Rev 3406, providing the requirements of the assessment and certification of yield tax.

The Final Proposal was filed with the Office of Legislative Services, Division of Administration Rules on May 15, 2024. A public hearing was held on April 26, 2024 at 2:00 pm. The proposed rules were noticed in the Rulemaking Register Number 14 on April 4, 2024. It is expected that the Final Proposal will be considered by the Joint Legislative Committee on Administrative Rules (JLCAR) during their June 21, 2024 meeting.

Rev 3400 Final Proposal Text 

Rev 3400 Cover Sheet for Final Proposa