Section 1535.10  Payment of 4% Fee to Department

a)         All 4% harvest fees required to be paid to the Department by timber buyers pursuant to Section 9a(a) of the Act and timber growers pursuant to Section 9a(c) of the Act shall be sent to the Department, along with the Department provided fee reporting form, no later than 30 days from the end of each yearly quarter.

b)         Any timber buyer purchasing timber from the federal government shall not be required to deduct the 4% harvest fee from the purchase price, report such purchases or make payment to the Department of an amount that equals 4% of the purchase price.

c)         Payments are to be made payable to the Department of Natural Resources and must be in the exact amount shown due on the Department provided fee reporting form. When any payment is returned to the Department by the Office of the State Treasurer as non-negotiable, the person issuing the check or order will be given written demand delivered by certified mail for payment equal to the original amount by certified instrument, such as a cashier's check or money order, to the person's last known address.

d)         Payments to the Department may be made on an individual sales or quarterly basis.

e)         All timber transactions for which monies are due to the Department shall be submitted no later than 30 days from the end of the quarter in which the timber transaction occurred.

(Source:  Amended at 48 Ill. Reg. 8643, effective May 30, 2024)