Washington Code 82.04.333 – Exemptions — Small harvesters
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In computing tax under this chapter, a person who is a small harvester as defined in RCW 84.33.035 may deduct an amount not to exceed one hundred thousand dollars per tax year from the gross receipts or value of products proceeding or accruing from timber harvested by that person. A deduction under this section may not reduce the amount of tax due to less than zero.
NOTES:
Effective date—2007 c 48: See note following RCW 82.04.260.
Terms Used In Washington Code 82.04.333
- 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