Rail, truck, and other carriers may also be re- 
quired to file information returns showing timber 
transported within, out of, or across the State. 
The Commissioner may inspect bills of lading and 
other records relating to such transportation. 
Collection. Taxes are payable to the State Tax 
Commissioner when forwarding the monthly or 
quarterly reports. 
Use of revenue 
One-half of the revenue collected is paid into 
the general fund of the State and one-half is re- 
turned to the county of origin. Counties are author- 
ized to apportion receipts among subordinate 
tax districts in proportion to the timber severed 
therefrom. 
MISSOURI 
Yield Tax.! 
Optional. Enacted 1946. Amended 1955, 1957, and 1965. 
Annotated Statutes 1959, Secs. 254.010 to .220. 
Classification 
Qualification. Tracts of 40 acres or more may be 
classified as ‘forest croplands’” if devoted ex- 
clusively to timber growing (except for such reg- 
ulated grazing as shall be approved by the Con- 
servation Commission) and if the value of the land 
alone does not exceed $10 per acre. Classification 
may not continue for more than 25 years. 
Procedure. Application is made to the district 
forester. Following inspection of the property, 
recommendation is made by the district forester 
to the Commission. If accepted for classification, 
a certificate is issued in quadruplicate, one copy 
being sent to the Director of Revenue, one to the 
county clerk, one to the applicant, and one being 
retained by the Commission. 
If the Commission refuses to classify lands, the 
applicant may appeal to the circuit court whose 
decision is final. 
Conditions governing continued classzfication. 
Forest owners may inaugurate management plans 
satisfactory to the Commission. All persons in- 
terested in any way in forest croplands or cutting 
timber therefrom must comply with the regula- 
tions of the Commission. Classification is not 
affected by transfer of ownership. 
Declassification 
This may be effected by the Commission if it 
finds that regulations are not being followed, as 
for example through use of lands for pasture, 
failure to restore forest conditions following fire, 
or removal of timber and use of land for other 
purposes. In such cases the owner must pay a 
declassification tax not exceeding 2 cents per acre 
per year to reimburse the State for payments 
advanced to counties in lieu of taxes (see below). 
Declassification may also be effected upon 
request of the owner. In such cases the owner must 
pay all of the taxes carried against the land during 
the period of classification, plus a penalty of 5 
percent, and less annual taxes actually paid on 
a fixed assessment of $1 per acre. 
1 Known as the “State Forestry Law.”’ 
42 
Tax treatment 
Land. Taxed at local rates upon a fixed assess- 
ment of $1 per acre. 
The assessed value of property other than forest 
lands owned by any person may not be increased to 
make up for loss of taxable value resulting from 
classification. Oil, gas, stone, coal, or other (non- 
timber) material obtained from classified lands are 
subject to separate assessment and are taxed at 
local rates. 
Timber. A graduated yield tax at the follow- 
ing rates is imposed upon stumpage value at time 
of cutting: 
1-10 years following classification_______4% 
11-20 years following classification_______ 5% 
21-25 years following classification _______ 6% 
Exemption. No yield tax is payable upon fire- 
wood or timber cut by the owner for his own 
domestic use or for construction on his own land. 
Tax administration 
Reports. The owner must file a monthly state- 
ment with the Commission showing quantity and 
species cut. The Commission then determines the 
stumpage value subject to tax. 
Collection. The yield tax is payable to the Direc- 
tor of Revenue. 
Use of revenue 
Yield tax revenues are placed in a ‘forest crop- 
land fund” disbursed by the Conservation Com- 
mission for administration expenses and other 
purposes of the Act. 
State reembursement of local governments 
In consideration of the loss of local revenue 
resulting from the Act, the State makes an annual 
payment in lieu of taxes to the county. Such pay- 
ment amounts to 15 cents per acre of classified 
land. 
Classification of State-owned lands 
The Commission may classify State-owned 
forest lands; in such cases the State pays annually 
to the county 15 cents per acre in lieu of taxes on 
such lands. 
