Chapter 458-40 Taxation of forest land and timber

458‑40‑530	Property tax, forest land—Land grades—Operability classes.
458‑40‑540	Forest land values—2016.
458‑40‑610	Timber excise tax—Definitions.
458‑40‑626	Timber excise tax—Tax liability—Private timber, tax due when timber harvested.
458‑40‑628	Timber excise tax—Tax liability—Public timber, lump sum and scale sales.
458‑40‑640	Timber excise tax—Stumpage value area (map).
458‑40‑650	Timber excise tax—Timber quality codes defined.
458‑40‑660	Timber excise tax—Stumpage value tables—Stumpage value adjustments.
458‑40‑670	Timber excise tax—Chipwood and small log destinations.
458‑40‑680	Timber excise tax—Volume harvested—Approved scaling and grading methods—Sample scaling—Conversions.