Washington § 84.33.051 - County excise tax on harvesters of timber authorized — Rate — Administration and collection — Deposit of moneys in timber tax distribution account — Use.

Full text of Washington Revised Code of Washington § 84.33.051 — County excise tax on harvesters of timber authorized — Rate — Administration and collection — Deposit of moneys in timber tax distribution account — Use., with citation guidance and answers to common questions.

§ 84.33.051. County excise tax on harvesters of timber authorized — Rate — Administration and collection — Deposit of moneys in timber tax distribution account — Use.

(1) The legislative body of any county may impose a tax upon every person engaging in the county in business as a harvester effective October 1, 1984. The tax shall be equal to the stumpage value of timber harvested from privately owned land multiplied by a rate of 4 percent; and equal to the stumpage value of timber harvested from publicly owned land multiplied by the following rates:

(a) For timber harvested January 1, 2005, through December 31, 2005, 1.2 percent;

(b) For timber harvested January 1, 2006, through December 31, 2006, 1.5 percent;

(d) For timber harvested January 1, 2008, through December 31, 2008, 2.1 percent;

(e) For timber harvested January 1, 2009, through December 31, 2009, 2.4 percent;

(f) For timber harvested January 1, 2010, through December 31, 2010, 2.7 percent;

(g) For timber harvested January 1, 2011, through December 31, 2011, 3.1 percent;

(h) For timber harvested January 1, 2012, through December 31, 2012, 3.4 percent;

(i) For timber harvested January 1, 2013, through December 31, 2013, 3.7 percent;

(j) For timber harvested January 1, 2014, and thereafter, 4.0 percent.

(2) Before the effective date of any ordinance imposing a tax under this section, the county shall contract with the department of revenue for administration and collection of the tax. The tax collected by the department of revenue under this section shall be deposited by the department in the timber tax distribution account. Moneys in the account may be spent only for distributions to counties under RCW 84.33.081 and, after appropriation by the legislature, for the activities undertaken by the department of revenue relating to the collection and administration of the taxes imposed under this section and RCW 84.33.041. Appropriations are not required for distributions to counties under RCW 84.33.081.

[ 2004 c 177 s 2; 1984 c 204 s 8.]

Notes

Effective date—2004 c 177: See note following RCW 84.33.035.

Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.

Source: official Washington text · Last verified 2026-08-27

Frequently Asked Questions About Washington § 84.33.051

What does Revised Code of Washington § 84.33.051 cover?

Section 84.33.051 ("County excise tax on harvesters of timber authorized — Rate — Administration and collection — Deposit of moneys in timber tax distribution account — Use.") 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.

How do I cite Washington § 84.33.051?

A common citation format is "Revised Code of Washington § 84.33.051" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 84.33.051 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Official text of § 84.33.051 at the Washington source

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.