When timber is harvested from private land, the person who owns the timber at the time of harvest is responsible for the Forest Excise tax. Contractors performing labor and services for the timber owner are not responsible for the Forest Excise tax. When the owner of the timber cannot be determined, the landowner at the time of harvest will be responsible for the Forest Excise tax. Timber harvests on all private land, regardless or whether they occur on designated forest land or in a residential lot, are subject to the Forest Excise tax.
When timber is harvested from public lands, the harvester is the first person (other than the public entity) to acquire title or possessory interest in the timber.