RCW 84.33.041
State excise tax on harvesters of timber imposed—Credit for county tax—Deposit of moneys in timber tax distribution account.
(1) An excise tax is imposed on every person engaging in this state in business as a harvester of timber on privately or publicly owned land. The tax is equal to the stumpage value of timber harvested for sale or for commercial or industrial use multiplied by the rate provided in this chapter.
(2) A credit is allowed against the tax imposed under this section for any tax paid under RCW 84.33.051.
(3) Moneys received as payment for the tax imposed under this section and RCW 84.33.051 shall be deposited in the timber tax distribution account hereby established in the state treasury.
[ 1991 sp.s. c 13 § 26; 1985 c 57 § 87; 1984 c 204 § 2.]
NOTES:
Effective dates—Severability—1991 sp.s. c 13: See notes following RCW 18.08.240.
Effective date—1985 c 57: See note following RCW 18.04.105.
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
Use of collection agencies to collect taxes outside the state: RCW 82.32.265.
Structure Revised Code of Washington
Chapter 84.33 - Timber and Forestlands.
84.33.010 - Legislative findings.
84.33.040 - Timber exempt from ad valorem taxation.
84.33.046 - Excise tax rate July 1, 1988, and thereafter.
84.33.0775 - Timber harvest tax credit.
84.33.0776 - Timber harvest excise tax agreement credit.
84.33.078 - Harvesting and marketing costs for state or local government harvests.
84.33.088 - Reporting requirements on timber purchase.
84.33.089 - Estimates of harvestable public forestland—Adjustments.
84.33.091 - Tables of stumpage values—Revised tables—Legislative review—Appeal.
84.33.096 - Application of excise taxes' administrative provisions and definitions.
84.33.170 - Application of chapter to Christmas trees.
84.33.200 - Legislative review of timber tax system—Information and data to be furnished.
84.33.210 - Forestland valuation—Special benefit assessments.
84.33.220 - Forestland valuation—Withdrawal from designation or change in use—Liability.
84.33.230 - Forestland valuation—Change in designation—Notice.
84.33.240 - Forestland valuation—Change in classification or use—Application of payments.
84.33.250 - Forestland valuation—Special benefit assessments.
84.33.260 - Forestland valuation—Withdrawal from designation or change in use—Benefit assessments.