CERTIFICATION OF ENROLLMENT
HOUSE BILL 1495
Chapter
325, Laws of 1995
54th
Legislature
1995
Regular Session
TIMBER EXCISE TAX‑-SMALL
HARVESTER OPTION EXPANDED
EFFECTIVE
DATE: 7/1/95
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Passed by
the House March 13, 1995
Yeas 96 Nays 0
CLYDE BALLARD
Speaker
of the
House
of Representatives
Passed by
the Senate April 7, 1995
Yeas 42 Nays 0
|
CERTIFICATE
I, Timothy
A. Martin, Chief Clerk of the House of Representatives of the State of
Washington, do hereby certify that the attached is HOUSE BILL 1495 as
passed by the House of Representatives and the Senate on the dates hereon set
forth.
|
|
JOEL PRITCHARD
President
of the Senate
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TIMOTHY A. MARTIN
Chief
Clerk
|
|
Approved
May 11, 1995 Place Style On Codes above, and Style
Off Codes below.
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FILED
May
11, 1995 - 1:17 p.m.
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|
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MIKE LOWRY
Governor
of the State of Washington
|
Secretary
of State
State
of Washington
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_______________________________________________
HOUSE BILL 1495
_______________________________________________
Passed Legislature - 1995 Regular Session
State of Washington 54th Legislature 1995
Regular Session
By
Read first time 01/27/95.
Referred to Committee on Natural Resources.
Expanding
timber excise tax small harvester option.
AN ACT Relating to the
timber excise tax small harvester option; amending RCW 84.33.073; providing an
effective date; and declaring an emergency.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 84.33.073 and 1987 c
166 s 2 are each amended to read as follows:
As used in RCW
84.33.073 and 84.33.074, the following terms have the meanings indicated unless
the context clearly requires otherwise.
(1) "Small
harvester" means every person who from his own land or from the land of
another under a right or license granted by lease or contract, either directly
or by contracting with others for the necessary labor or mechanical services,
fells, cuts, or takes timber for sale or for commercial or industrial use in an
amount ((not exceeding five hundred thousand board feet in a calendar
quarter and)) not exceeding ((one)) two million board feet in
a calendar year: PROVIDED, That whenever the United States or any
instrumentality thereof, the state, including its departments and institutions
and political subdivisions, or any municipal corporation therein so fells,
cuts, or takes timber for sale or for commercial or industrial use, not
exceeding these amounts, the small harvester is the first person other than the
United States or any instrumentality thereof, the state, including its
departments and institutions and political subdivisions, or any municipal corporation
therein, who acquires title to or a possessory interest in such timber.
"Small harvester" does not include persons performing under contract
the necessary labor or mechanical services for a harvester, and it does not
include harvesters of Christmas trees.
(2) "Timber"
means forest trees, standing or down, on privately or publicly owned land.
(3) "Harvesting
and marketing costs" means only those costs directly associated with
harvesting the timber from the land and delivering it to the buyer and may
include the costs of disposing of logging residues but it does not include any
other costs which are not directly and exclusively related to harvesting and
marketing of the timber such as costs of permanent roads or costs of
reforesting the land following harvest.
NEW SECTION. Sec.
2. This act is necessary for
the immediate preservation of the public peace, health, or safety, or support
of the state government and its existing public institutions, and shall take
effect July 1, 1995.
Passed
the House March 13, 1995.
Passed
the Senate April 7, 1995.
Approved by the Governor May 11, 1995.
Filed in Office of
Secretary of State May 11, 1995.