Form B&L: FPST-1 "Forest Products Severance Tax Return - Sample" - Alabama

What Is Form B&L: FPST-1?

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

Form Details:

  • Released on June 1, 2017;
  • The latest edition provided by the Alabama Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form B&L: FPST-1 by clicking the link below or browse more documents and templates provided by the Alabama Department of Revenue.

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Download Form B&L: FPST-1 "Forest Products Severance Tax Return - Sample" - Alabama

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A
D
R
LABAMA
EPARTMENT OF
EVENUE
B&L: FPST-1    6/17
B
& L
T
D
USINESS
ICENSE
AX
IVISION
Forest Products Severance Tax Return
________________
P.O. Box 327560 • Montgomery, AL 36132-7560 • (334) 353-7827
Acct. No.
TITLE 9, CHAPTER 13, ARTICLE IV
For the Quarter Beginning _________________________________ , 20______ , And Ending ________________________________, 20______
And Processed Or Otherwise Manufactured At Plant Located At __________________________________________________________________
TAXPAYER’S NAME
FEIN
ADDRESS
CITY
STATE
ZIP
CONTACT PERSON (PLEASE TYPE OR PRINT)
TELEPHONE
County of Severance ___________________________________
Return is due 30 days after the end of each quarter.
If Forest Products are severed in more than one county, a
Form FPST-4 must also be filed.
Check here if new address
Check here if payment made through EFT
CODE
PRODUCT TYPE
TONS
RATE OF TAXATION
TOTAL TAX
1
Pine Logs received by a concentration yard, manufacturer,
$.10/ton
or processor
2
Pine Logs exported
$.10/ton
3
Logs — All Other Species received by a concentration yard,
$.065/ton
manufacturer, or processor
4
Logs — All Other Species exported
$.065/ton
5
Stumpwood received by a manufacturer
$.125/ton
6
Stumpwood exported
$.125/ton
7
Poles/Pilings received by a concentration yard or manufacturer
$.205/ton
8
Poles/Pilings exported
$.205/ton
9
Pulpwood received by a concentration yard, manufacturer, or
$.10/ton
processor
10
Pulpwood exported
$.10/ton
11
Inwoods Pulpwood Chips received by a concentration yard or
$.10/ton
manufacturer
12
Inwoods Pulpwood Chips exported
$.10/ton
Total Tax Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Penalty and Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Less Authorized Credit (Attach credit letter from the Department) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Due. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
AFFIDAVIT
STATE OF ALABAMA, COUNTY of ____________________________________
Before me, the undersigned authority, personally appeared ________________________________________________________________
who, being by me first duly sworn, says that he is a duly authorized representative of _______________________________________________
_____________________________________________ and that the foregoing statement is true and correct.
Sworn to and subscribed before me this _________
__________________________________________________________
Signature of Authorized Representative
day of ____________________________, __________.
__________________________________________________________
Notary Public
Returns must be submitted electronically at www.MyAlabamaTaxes.alabama.gov.
A
D
R
LABAMA
EPARTMENT OF
EVENUE
B&L: FPST-1    6/17
B
& L
T
D
USINESS
ICENSE
AX
IVISION
Forest Products Severance Tax Return
________________
P.O. Box 327560 • Montgomery, AL 36132-7560 • (334) 353-7827
Acct. No.
TITLE 9, CHAPTER 13, ARTICLE IV
For the Quarter Beginning _________________________________ , 20______ , And Ending ________________________________, 20______
And Processed Or Otherwise Manufactured At Plant Located At __________________________________________________________________
TAXPAYER’S NAME
FEIN
ADDRESS
CITY
STATE
ZIP
CONTACT PERSON (PLEASE TYPE OR PRINT)
TELEPHONE
County of Severance ___________________________________
Return is due 30 days after the end of each quarter.
If Forest Products are severed in more than one county, a
Form FPST-4 must also be filed.
Check here if new address
Check here if payment made through EFT
CODE
PRODUCT TYPE
TONS
RATE OF TAXATION
TOTAL TAX
1
Pine Logs received by a concentration yard, manufacturer,
$.10/ton
or processor
2
Pine Logs exported
$.10/ton
3
Logs — All Other Species received by a concentration yard,
$.065/ton
manufacturer, or processor
4
Logs — All Other Species exported
$.065/ton
5
Stumpwood received by a manufacturer
$.125/ton
6
Stumpwood exported
$.125/ton
7
Poles/Pilings received by a concentration yard or manufacturer
$.205/ton
8
Poles/Pilings exported
$.205/ton
9
Pulpwood received by a concentration yard, manufacturer, or
$.10/ton
processor
10
Pulpwood exported
$.10/ton
11
Inwoods Pulpwood Chips received by a concentration yard or
$.10/ton
manufacturer
12
Inwoods Pulpwood Chips exported
$.10/ton
Total Tax Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Penalty and Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Less Authorized Credit (Attach credit letter from the Department) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Due. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
AFFIDAVIT
STATE OF ALABAMA, COUNTY of ____________________________________
Before me, the undersigned authority, personally appeared ________________________________________________________________
who, being by me first duly sworn, says that he is a duly authorized representative of _______________________________________________
_____________________________________________ and that the foregoing statement is true and correct.
Sworn to and subscribed before me this _________
__________________________________________________________
Signature of Authorized Representative
day of ____________________________, __________.
__________________________________________________________
Notary Public
Returns must be submitted electronically at www.MyAlabamaTaxes.alabama.gov.
Instructions for
Forest Products Severance Tax Return
(FPST-1)
1. Enter your severance tax account number. If you do not know your account number, please contact
the Department.
2. Enter in the beginning and ending date of the quarter.
3. Enter the physical location of the plant.
4. Enter the taxpayer’s name, current mailing address, and telephone number. Enter your Federal
Employer’s Identification Number (FEIN). Enter the name of the contact person.
5. Enter the county name of severance. If more than one county of severance, then enter “SEE
ATTACHED” or “VARIOUS”. Attach the Forest Products Severance Tax Supplemental Return
(FPST-4) for multiple counties of severance.
6. If applicable, check the appropriate box.
7. Enter the total tonnage for each product type that is received by a concentration yard, manufacturer,
or processor in the tons column.
8. Enter the total tonnage for each product type that is exported out-of-state in the tons column.
9. Multiply the tons by the applicable rate of taxation and enter the amount in the total tax column.
10. Add the figures in the total tax column and enter the total tax due.
11. If the tax return is not postmarked by the 30th of the month subsequent to the quarter, the penalty for
failure to timely file the return is 10% of the tax due or $50.00 whichever is greater. If payment for the
tax due is not timely received, the penalty is 10% of the tax due. If the tax amount due is remitted
late, contact the Alabama Department of Revenue for the applicable interest.
12. Add the total tax due plus any penalties and interest due minus the credit to determine the total due.
13. Sign and notarize the return.
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