FORM 4 Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940

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(Print or Type Responses)

1. Name and Address of Reporting Person * MOUG KEVIN G   2. Issuer Name and Ticker or Trading Symbol OTTER TAIL CORP [OTTR] 5. Relationship of Reporting Person(s) to Issuer (Check all applicable) _____ Director _____ 10% Owner __X__ Officer (give title below) _____ Other (specify below) CFO & Treasurer (Last) (First) (Middle) 215 S CASCADE ST 3. Date of Earliest Transaction (Month/Day/Year) 03/02/2007 (Street) FERGUS FALLS, MN 56537-2801 4. If Amendment, Date Original Filed(Month/Day/Year) 6. Individual or Joint/Group Filing(Check Applicable Line) _X_ Form filed by One Reporting Person ___ Form filed by More than One Reporting Person (City) (State) (Zip) Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned

1.Title of Security (Instr. 3) 2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4) Code V Amount (A) or (D) Price Common Stock 03/02/2007   G   200 D (1) 450.1405 (2) D   Common Stock 03/02/2007   G   100 A (1) 105.8721 (3) D   Common Stock 03/02/2007   G   100 A (1) 105.8721 (3) D

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
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Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 3)

2. Conversion or Exercise Price of Derivative Security

3. Transaction Date (Month/Day/Year)

3A. Deemed Execution Date, if any (Month/Day/Year)

4. Transaction Code (Instr. 8)

5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4, and 5)

6. Date Exercisable and Expiration Date (Month/Day/Year)

7. Title and Amount of Underlying Securities (Instr. 3 and 4)

8. Price of Derivative Security (Instr. 5)

9. Number of Derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)

10. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 4)

11. Nature of Indirect Beneficial Ownership (Instr. 4)

Code

V

(A)

(D)

Date Exercisable

Expiration Date

Title

Amount or Number of Shares

Reporting Owners

Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
MOUG KEVIN G 215 S CASCADE ST FERGUS FALLS, MN 56537-2801			CFO & Treasurer

Signatures

/s/ Kevin G Moug by Debra J Lill -POA		03/05/2007
**Signature of Reporting Person		Date

Explanation of Responses:

*	If the form is filed by more than one reporting person, see Instruction 4(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1)	There was no specific price on this gift to his children, fair market value was $32.155 on 3/2/07.
(2)	These shares represent the Employee Stock Purchase Plan. See below for other holdings: 1. Direct holding of 823.6423 shares of Common Stock held jointly with his wife in the Dividend Reinvestment Plan. 2. Direct holding of 3,000 shares of Common Stock which is a grant of Restricted Stock. 3. Direct holding of 10,223 shares of Common Stock which no longer carries the restriction. 4. Direct holding of 2,889 shares of Common Stock which is a grant of Performance shares. 5. Indirect holding of 191.4797 shares of Common Stock held by ESOP. 6. 25,000 stock options with expiration date of 4/8/2011.
(3)	These shares were gifted to his daughter's account from his Employee Stock Purchase shares.

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