Form CDTFA-401-APT "Timber Tax Harvest Report" - California

What Is Form CDTFA-401-APT?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on February 1, 2018;
  • The latest edition provided by the California Department of Tax and Fee Administration;
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  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-401-APT by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-401-APT "Timber Tax Harvest Report" - California

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CDTFA-401-APT (FRONT) REV. 24 (2-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
TIMBER TAX HARVEST REPORT
Please read instructions and Harvest Value Schedules before preparing.
1.
PAGE
OF
QUARTER
YEAR
2.
HARVEST PLAN/CONTRACT NO.
3.
4.
ACCOUNT NUMBER
TIMBER OWNER NAME
5.
6A.
6B.
7.
HARVEST NAME OR SALE NAME
COUNTY OF HARVEST
COUNTY CODE NO.
TIMBER VALUE AREA
YES
NO
11A. SMALL TOTAL VOLUME DEDUCTION
8.
$ PER MBF
FINAL HARVEST REPORT FOR THIS OPERATION?
11B. LOW VOLUME PER ACRE DEDUCTION
$ PER MBF
MBF
9.
10.
TOTAL VOLUME REMOVED
TOTAL ACRES CUT
11C. LOGGING SYSTEM DEDUCTION
THIS QUARTER
THIS QUARTER
$ PER MBF
TAXABLE HARVEST VALUE CALCULATION (refer to Harvest Value Schedules)
VOLUME
TAXABLE HARVEST
AVERAGE
MISC. HARVEST
HARVEST
CDTFA
SPECIES
LOGGING
HARVESTED
VALUE
VOLUME
SIZE
VOLUME
VALUE
USE ONLY
CODE
CODE
(Scribner Net
(round to nearest
PER LOG
CODE
TABLE 1 UNIT
PER UNIT
to nearest MBF)
whole dollar)
(board feet)
MEASURE
14
12
13
15
16
17
18
19
$
.
$
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
.
21. TOTAL TAXABLE
20. TOTAL VOLUME HARVESTED
$
HARVEST VALUE
(total column 16)
(total column 19)
TRANSFER TOTAL IN ITEM 21 TO COLUMN 4 OF THE CDTFA-401-1PT, TIMBER TAX RETURN
CDTFA-401-APT (FRONT) REV. 24 (2-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
TIMBER TAX HARVEST REPORT
Please read instructions and Harvest Value Schedules before preparing.
1.
PAGE
OF
QUARTER
YEAR
2.
HARVEST PLAN/CONTRACT NO.
3.
4.
ACCOUNT NUMBER
TIMBER OWNER NAME
5.
6A.
6B.
7.
HARVEST NAME OR SALE NAME
COUNTY OF HARVEST
COUNTY CODE NO.
TIMBER VALUE AREA
YES
NO
11A. SMALL TOTAL VOLUME DEDUCTION
8.
$ PER MBF
FINAL HARVEST REPORT FOR THIS OPERATION?
11B. LOW VOLUME PER ACRE DEDUCTION
$ PER MBF
MBF
9.
10.
TOTAL VOLUME REMOVED
TOTAL ACRES CUT
11C. LOGGING SYSTEM DEDUCTION
THIS QUARTER
THIS QUARTER
$ PER MBF
TAXABLE HARVEST VALUE CALCULATION (refer to Harvest Value Schedules)
VOLUME
TAXABLE HARVEST
AVERAGE
MISC. HARVEST
HARVEST
CDTFA
SPECIES
LOGGING
HARVESTED
VALUE
VOLUME
SIZE
VOLUME
VALUE
USE ONLY
CODE
CODE
(Scribner Net
(round to nearest
PER LOG
CODE
TABLE 1 UNIT
PER UNIT
to nearest MBF)
whole dollar)
(board feet)
MEASURE
14
12
13
15
16
17
18
19
$
.
$
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
.
21. TOTAL TAXABLE
20. TOTAL VOLUME HARVESTED
$
HARVEST VALUE
(total column 16)
(total column 19)
TRANSFER TOTAL IN ITEM 21 TO COLUMN 4 OF THE CDTFA-401-1PT, TIMBER TAX RETURN
CDTFA-401-APT (BACK) REV. 24 (2-18)
INSTRUCTIONS FOR PREPARING TIMBER TAX HARVEST REPORT
Complete this form before preparing CDTFA-401-1PT, Timber Tax Return. A separate Harvest Report must be prepared for
each timber harvest plan/contract for which harvesting is to be reported. Also, whenever a timber harvest operation occurs in
more than one county or timber value area, separate pages must be prepared for each. Number pages consecutively for the
total number of pages submitted (for example, 1 of 5, 2 of 5). For additional forms, visit our website at www.cdtfa.ca.gov, call
the Timber Tax Section at 1-916-274-3330, or our Customer Service Center at 1-800-400-7115 (TTY:711)
Enter the Department of Forestry and Fire Protection (CAL FIRE) harvest plan number or enter the contract
Item 2.
number for a harvest on federal land.
Enter the harvest plan name or sale name of the harvest operation, if any.
Item 5.
Enter the name of the county of harvest.
Item 6A.
Enter the county code number for the county. See county codes at the bottom of this page.
Item 6B.
Enter the Timber Value Area number for the harvest. See Timber Value Areas map on page 4 of the Harvest
Item 7.
Value Schedules.
Item 8.
Indicate whether this is the final harvest report for this harvest operation by checking the appropriate box.
Enter the total net volume in thousand board feet (MBF) harvested this quarter (same as item 20).
Item 9.
Enter the actual total acres cut on the timber harvest operation during this quarter.
Item 10.
Enter the amount of deduction claimed for a small volume harvest. Item 9 is used to determine whether the
Item 11A.
harvest qualifies for this deduction. See Adjustments under the Harvest Value Schedule tables for the amount of
deduction.
Item 11B.
Enter the amount of deduction claimed for a low volume per acre harvest. Item 9 divided by item 10 is used to
determine whether the harvest qualifies for this deduction. See Adjustments under the Harvest Value Schedule
tables for the amount of deduction. This deduction is not made on salvage timber.
Enter the amount of deduction claimed for a logging system other than tractor logging. See Adjustments under
Item 11C.
the Harvest Value Schedule tables for the amount of deduction.
Enter the species code shown in the Harvest Value Schedules for the species or products to be reported.
Column 12.
Column 13.
Enter the appropriate logging code number as determined from the logging system instructions in the Harvest
Value Schedules. No entries are required for species or products in table 1, Miscellaneous Harvest Values.
Enter the average net volume per log. Refer to the Average Volume per Log instruction in the Harvest Value
Column 14.
Schedules.
Column 15.
Enter the size code number as determined from the instructions. Leave blank if the species is not rated for size.
Column 16.
Enter the net volume, rounded to the nearest 1,000 board feet (MBF) as measured by Scribner short-log scale
for species codes listed in tables G and S of the Harvest Value Schedules. See VOLUMES instructions in
the Schedules. Split products, CM, and SSM from table 1 are also entered in this column.
Enter the harvested quantities of species or products listed in table 1. These include cull logs, Christmas trees,
Column 17.
fuelwood, chipwood, hardwoods, and posts.
Enter the value per unit for the species code from the tables in the Harvest Value Schedules. Remember to
Column 18.
first subtract the deductions, items 11A, 11B and 11C, if appropriate.
Multiply the entry in column 16 or, if column 17 was used, the entry in column 17 by the harvest value per
Column 19.
unit in column 18 and enter the total in column 19. Round to the nearest dollar.
Total the volumes of harvested timber shown in column 16 and enter this total in item 20.
Item 20.
Total the values in column 19 and enter the total in item 21. If the total is higher than $3,000, enter the total in
Item 21.
column 4 on the Timber Tax Return. If the total is $3,000 or less, print "EXEMPT" in large block letters on the
face of this Timber Tax Harvest Report and follow the instructions for Timber Tax Return column 1 and item 14.
COUNTY CODES
NO. COUNTY
NO. COUNTY
NO. COUNTY
NO. COUNTY
NO. COUNTY
NO. COUNTY
NO. COUNTY
46 Sierra
55 Tuolumne
1 Alameda
19 Los Angeles
28 Napa
37 San Diego
10 Fresno
56 Ventura
47 Siskiyou
20 Madera
2 Alpine
29 Nevada
38 San Francisco
11 Glenn
57 Yolo
48 Solano
3 Amador
21 Marin
30 Orange
39 San Joaquin
12 Humboldt
58 Yuba
49 Sonoma
22 Mariposa
4 Butte
31 Placer
40 San Luis Obispo
13 Imperial
50 Stanislaus
5 Calaveras
23 Mendocino
32 Plumas
41 San Mateo
14 Inyo
51 Sutter
24 Merced
6 Colusa
33 Riverside
42 Santa Barbara
15 Kern
52 Tehama
7 Contra Costa
25 Modoc
34 Sacramento
43 Santa Clara
16 Kings
53 Trinity
26 Mono
8 Del Norte
35 San Benito
44 Santa Cruz
17 Lake
54 Tulare
9 El Dorado
27 Monterey
36 San Bernardino
45 Shasta
18 Lassen
PLEASE ENCLOSE THIS REPORT WITH YOUR TAX RETURN AND PAYMENT IN THE ENVELOPE PROVIDED.
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