Washington § 82.12.850 - Exemptions — Conifer seed.

Full text of Washington Revised Code of Washington § 82.12.850 — Exemptions — Conifer seed., with citation guidance and answers to common questions.

§ 82.12.850. Exemptions — Conifer seed.

The provisions of this chapter do not apply in respect to the use of conifer seed to grow seedlings if the seedlings are grown by a person other than the owner of the seed. This section applies only if the seedlings will be used for growing timber outside Washington, or if the owner of the conifer seed is an Indian tribe or member and the seedlings will be used for growing timber in Indian country.
If the owner of conifer seed is not able to determine at the time the seed is used in a growing process whether the use of the seed is exempt from tax under this section, the owner may defer payment of the use tax until it is determined that the seedlings will be planted for growing timber in Washington. For the purposes of this section, "Indian country" has the meaning given in RCW 82.24.010.
[ 2001 c 129 s 3.]

Notes

Finding—Intent—Retroactive application—2001 c 129: See notes following RCW 82.08.850.

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Frequently Asked Questions About Washington § 82.12.850

What does Revised Code of Washington § 82.12.850 cover?

Section 82.12.850 ("Exemptions — Conifer seed.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

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