CERTIFICATION OF ENROLLMENT

HOUSE BILL 1055

Chapter 24, Laws of 2021

67TH LEGISLATURE

2021 REGULAR SESSION

TIMBER PURCHASE REPORTING—EXPIRATION DATE

EFFECTIVE DATE: June 30, 2021

HOUSE BILL 1055

ByRepresentatives Berg, Abbarno, Shewmake, Walen, Orcutt, Ramos, Tharinger, and Callan

AN ACT Relating to extending the expiration date for reporting requirements on timber purchases; amending RCW 84.33.088; providing an effective date; providing an expiration date; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1. RCW 84.33.088 and 2017 c 55 s 1 are each amended to read as follows:

(1) A purchaser of privately owned timber in an amount in excess of ((two hundred thousand))200,000 board feet in a voluntary sale made in the ordinary course of business must, on or before the last day of the month following the purchase of the timber, report the particulars of the purchase to the department as required in subsection (2) of this section.

(2) The report required in subsection (1) of this section must contain all information relevant to the value of the timber purchased including, but not limited to, the following, as applicable: Purchaser's name, address, and contact information; seller's name, address, and contact information; sale date; termination date in sale agreement; total sale price; legal description of sale area, sale name if applicable; forest practice application/harvest permit number if available; total acreage involved in the sale; estimated net volume of timber purchased by tree species and log grade; and description and value of property improvements. For the purposes of this subsection property improvements may include, but are not limited to: Road construction or road improvements, reforestation, land clearing, stock piling of rock, or any other agreed upon property improvement. A report may be submitted in any reasonable form or, at the purchaser's option, by submitting relevant excerpts of the timber sales contract. A purchaser may comply by submitting the information in the following form:

Purchaser's name, address, and contact information:. . . .

Seller's name, address, and contact information:. . . .

Sale date:. . . .

Termination date:. . . .

Total sale price:. . . .

Legal description of sale area:. . . .

Sale name (if applicable):. . . .

Forest practice application/Harvest permit

number (if available):. . . .

Total acreage involved:. . . .

Estimated net volume of timber purchased by tree species

and log grade:. . . .

Description and value of property improvements, such as road construction or road improvements, reforestation, land clearing, stock piling of rock, or any other agreed upon property improvement:. . . .

. . . .

(3) A purchaser of privately owned timber involved in a purchase described in subsection (1) of this section, who fails to report a purchase as required, may be liable for a penalty of ((two hundred fifty dollars))$250 for each failure to report, as determined by the department.

(4) Privately purchased timber reports are confidential taxpayer information under RCW 82.32.330.

(5) This section expires ((July 1, 2021))September 30, 2025.

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