Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

Terms Used In Washington Code 15.100.020

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: means the department of agriculture. See Washington Code 15.04.010
  • Director: means the director of agriculture. See Washington Code 15.04.010
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
(1) “Commission” means the forest products commission.
(2) “Department” means the department of agriculture.
(3) “Director” means the director of the department of agriculture or the director’s authorized representative.
(4) “Forest products” or “timber” means trees of any species maintained for eventual harvest whether planted or of natural growth, standing or down, on privately or publicly owned land, and also includes wood products related thereto, but does not include Christmas trees or other trees on which the timber excise tax provided under chapter 84.33 RCW is not imposed.
(5) “Person” includes any individual, corporation, firm, partnership, trust, association, or any other organization of individuals.
(6) “Producer” means any person who harvests timber in Washington state and pays the timber excise tax imposed under chapter 84.33 RCW on at least two million board feet in a calendar year or in four consecutive calendar quarters.
(7) “Eastern Washington” means that portion of the state lying east of the Cascade mountain range.
(8) “Western Washington” means that portion of the state lying west of the Cascade mountain range.