Louisiana Administrative Code,
Title 7 - Agriculture and Animals,
Part XXXIX - Forestry,
Chapter 1 - Timber Stumpage
§101. Authority
A. The Louisiana Forestry Commission and the Louisiana Tax Commission adopt these regulations under the
authority of R.S. 3:4274 and R.S. 47:1837 for the purpose of implementing the provisions of
R.S. 47:633 which require the two commissions to jointly determine annually on the
second Monday of December the then current average stumpage market value of trees and timber and of pulpwood;
which valuation becomes effective, by law, on the first day of January of the following year and continuing until the
next succeeding January.
AUTHORITY NOTE: Promulgated in accordance with R.S. 3:4274 and
R.S. 47:1837.
HISTORICAL NOTE: Promulgated by the Department of Natural Resources, Office of Forestry, and the Louisiana Forestry
Commission, LR 4:9 (January 1978), amended LR 5:7 (January 1979), LR 6:728 (December 1980), LR 7:627 (December 1981),
LR 8:651 (December 1982), LR 9:848 (December 1983), LR 10:1038 (December 1984), LR 11:1178 (December 1985), amended
by the Department of Agriculture and Forestry, Office of Forestry, and the Louisiana Forestry Commission, LR 12:819 (December
1986, LR 13:432 (August 1987), LR 14:9 (January 1988), LR 15:5 (January 1989), LR 16:16 (January 1990), LR 17:476 (May 1991),
LR 18:6 (January 1992), LR 19:611 (May 1993), LR 20:408 (April 1994), LR 21:930 (September 1995), LR 21:1069 (October 1995),
amended by the Department of Agriculture and Forestry, Forestry Commission and the Department of Revenue, Tax Commission, LR
22:581 (July 1996), LR 23:943 (August 1997), LR 24:1081 (June 1998), LR 24:2075 (November 1998).
§103. Calculation of Current Average Stumpage Market Value
A. The current average stumpage market value of timber and pulpwood, unless otherwise provided by law, shall be
based exclusively on sales of timber and pulpwood in the first two quarters of the year in which the commissions are
to meet and in the last two quarters of the preceding year as reported to the Louisiana Department of Revenue and
Taxation and as published in the Quarterly Report of Forest Products by the Louisiana Department of Agriculture and
Forestry.
B. The current average stumpage market value of both timber and pulpwood shall be calculated by use of generally
accepted statistical methods that take into account both quantity and price paid for the various forest products.
C. Upon receipt and verification of the sales of timber and pulpwood for the second quarter of the year in which the
Commissions are to meet the Louisiana Department of Agriculture and Forestry, Office of Forestry shall prepare a
recommendation to the commissions as to the current average stumpage market value of each category and
subgroup of timber and pulpwood based on the date and method of calculation authorized by Subsections A and B of
this Section.
AUTHORITY NOTE: Promulgated in accordance with R.S. 3:4274 and R.S. 47:1837.
HISTORICAL NOTE: Promulgated by the Department of Agriculture and Forestry, Forestry Commission and the Department
of Revenue, Tax Commission, LR 24:2075 (November 1998).
§105. Notice
A. The Office of Forestry shall annually publish in the November issue of the Louisiana Register a notice of the
date, time and place of the joint meeting of the Commissions required by law to be held on the second Monday of
December together with the recommendations of the Office of Forestry and the data used to determine such
recommendations.
B. The Office of Forestry upon completion of its recommendations, shall send a copy of its recommendations
and the data used as the basis for the recommendations to all interested parties who have requested a copy of the
recommendation.
C. Notice of the commissions' determination of the current average stumpage market value of trees, timber and
pulpwood shall be immediately sent to all interested parties who have requested notice or who are required by law to
receive notice and shall be published in the next available edition of the Louisiana Register.
AUTHORITY NOTE: Promulgated in accordance with R.S. 3:4274 and
R.S. 47:1837.
HISTORICAL NOTE: Promulgated by the Department of Agriculture and Forestry, Forestry Commission and the Department
of Revenue, Tax Commission, LR 24:2075 (November 1998).
§107. Annual Determination of Current Average Stumpage Market Value
A. At the annual meeting held by the commissions to determine the current average stumpage market value of
timber and pulpwood the commissions shall jointly determine the stumpage market value based exclusively on
the sales of timber as reported to the Louisiana Department of Revenue and as published in the Quarterly Report of
Forest Products by the Louisiana Department of Agriculture and Forestry. All comments and input submitted by
interested parties at this meeting shall be considered by the commissions.
AUTHORITY NOTE: Promulgated in accordance with R.S. 3:4274, R.S. 47:1837 and R.S.47:633 et seq.
HISTORICAL NOTE: Promulgated by the Department of Agriculture and Forestry, Forestry Commission and the Department
of Revenue, Tax Commission, LR 24:2075 (November 1998).
§109. Product Categories
A. The following categories and subgroups are to be used in determining the timber stumpage values based on
current average stumpage market values to be used for
severance tax computation:
1. Pine Trees and Timber;
2. Hardwood Trees and Timber;
3. Pine Chip and Saw;
4. Pine Pulpwood;
5. Hardwood Pulpwood.
B. No forestry product shall be moved from the trees and timber category to the pulpwood category or vice versa by
the commissions without a prior adjudicatory hearing held in accordance with the Louisiana Administrative Procedure
Act.
AUTHORITY NOTE: Promulgated in accordance with R.S. 3:4274 and R.S. 47:1837.
HISTORICAL NOTE: Promulgated by the Department of Agriculture and Forestry, Forestry Commission and the Department
of Revenue, Tax Commission, LR 24:2076 (November 1998).
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