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
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 |
TIMOTHY A. MARTIN
Chief Clerk
|
Approved May 11, 1995 |
FILED
May 11, 1995 - 1:17 p.m. |
|
|
MIKE LOWRY Governor of the State of Washington |
Secretary of State State of Washington |
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HOUSE BILL 1495
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Passed Legislature - 1995 Regular Session
State of Washington 54th Legislature 1995 Regular Session
By Representatives Basich, Hatfield, Fuhrman, Sheldon, Foreman, Chappell, Mastin, Johnson and Morris
Read first time 01/27/95. Referred to Committee on Natural Resources.
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.