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WAC 259

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Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
84.33.073(1)

Definition - small harvester
Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
N/A

Repealed.Replaced by WAC 458-20-13501.
458-20-259

Small timber harvesters-Business and occupation tax exemption.Effective 9/3/90
Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
541.04.45.33. 135/259

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
Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
21 WTD 136

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.