| WAC 259 |
Small timber harvester
- Business and occupation tax exemption Repealed July 17, 2001 Replaced by
Rule 13501. |
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| SOURCE |
DOCUMENT |
DETER.
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DATE
OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-259 |
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08/03/1990 |
Small timber harvesters-Business
and occupation tax exemption.Effective 9/3/90 |
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07/17/2001 |
Repealed.Replaced by WAC 458-20-13501. |
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| RCW: | 84.33.073(1) |
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Definition - small harvester |
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| ETA: |
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541.04.45.33. 135/259 |
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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 |
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| INDUSTRY GUIDES: |
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NOTICES: |
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| DIRECTIVE: |
None |
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| RPM: |
None |
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| WTD: |
21 WTD 136 |
01-117 |
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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. |
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