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State Income Tax Implications for Nonindustrial Private Forestry in the South

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State income tax provisions in the South vary greatly, but all have a significant effect on timber investment, particularly for private nonindustrial forestry (PNIF). To illustrate the impact of state taxes we computed the 1981 tax liability for hypothetical PNIF owners with both medium and high incomes and, further, for managed and unmanaged forest land. With forest management, the state portion of total tax ranged from 0-31 percent (medium income) and 0-19 (high income); with no forest management, the state portion ranged from 0-25 (medium) and 0-17 (high).

Document Type: Journal Article

Affiliations: Project Leader, Forest Resource Law and Taxation, Southern Forest Experiment Station, USDA Forest Service, New Orleans, Louisiana

Publication date: 1982-11-01

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  • Each regional journal of applied forestry focuses on research, practice, and techniques targeted to foresters and allied professionals in specific regions of the United States and Canada. The Southern Journal of Applied Forestry covers an area from Virginia and Kentucky south to as far west as Oklahoma and east Texas.
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