RCW 84.33.175
Application of tax—Sale of land to governmental agency with reservation of rights to timber—Conveyance by governmental agency of trees.
The excise tax imposed under this chapter applies to forest trees harvested after April 4, 1986, from lands sold to any governmental agency by warranty deed or contract where the seller reserved to itself the right to take all merchantable timber for a specific period of years, or in perpetuity, and to forest trees harvested after April 4, 1986, that any governmental agency, by quit claim deed, as partial consideration for payment of the purchase price, conveyed for a specific period of years, or in perpetuity, all forest trees, standing, growing, or lying on the described land, to the taxpayer, regardless of the date on which the contract was entered.
[ 1986 c 315 § 8.]
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.