Timber

Who Must File?

A return must be filed by each severer who withholds tax from royalty payments and each purchaser who withholds tax from any amount due a seller or owner if the tax has not yet been paid.

Rate of Tax

  1. Trees and timber: 2.25 percent of current stumpage value as determined by the Louisiana Forestry Commission
  2. Pulpwood: 5 percent of current stumpage value as determined by the Louisiana Forestry Commission

Date Tax Due

Tax returns must be filed by the last day of the month following the taxable month.

Reporting

The severer must report the kind and quantity of natural resources severed, the names of the owners, the portion owned by each, the location of each natural resource, and the places where severed.

The purchaser must report the names and addresses of all sellers and the quantity and gross price paid for each natural resource.

These reports are due monthly on the same date as the tax.

Updated November 07, 2024


Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


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