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WAC 259 Small timber harvester - Business and occupation tax exemption Repealed July 17, 2001 Replaced by Rule 13501.          
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION  
         
WAC: 458-20-259   08/03/1990 Small timber harvesters-Business and occupation tax exemption.Effective 9/3/90  
         
    07/17/2001 Repealed.Replaced by WAC 458-20-13501.  
           
         
RCW: 84.33.073(1)     Definition - small harvester  
           
         
ETA:          
  541.04.45.33. 135/259 2/15/91 TAX LIABILITIES ON FOREST LANDOWNERS AND HARVESTERS: SALE OF STANDING TIMBER VS. SALE OF LOGS  -This document explains tax-reporting responsibilities associated with two different types of timber sales.  This document is no longer needed because the information was incorporated into WAC 458-20-13501. Cancelled by ETA 2003 -3s   07/16/01  
           
         
INDUSTRY GUIDES:        
           
         
SPECIAL NOTICES:        
           
         
DIRECTIVE: None        
           
         
RPM: None        
           
         
WTD: 21 WTD 136 01-117   EXTRACTING B&O TAX – INTEREST – SMALL HARVESTER – STATUTE OF LIMITATIONS.The Department’s assessment of B&O tax and interest in 2001 is not time-barred against a small harvester of timber whose gross proceeds exceeded $100,000 in 1997 for a harvest that occurred that year.Furthermore, the Department’s records show the Department informed the taxpayer in 1997 of his B&O tax liability.  
           
         
OTHER: