Washington § 84.33.075 - Excise tax on harvesters of timber — Exemption for certain nonprofit organizations, associations, or corporations.

Full text of Washington Revised Code of Washington § 84.33.075 — Excise tax on harvesters of timber — Exemption for certain nonprofit organizations, associations, or corporations., with citation guidance and answers to common questions.

§ 84.33.075. Excise tax on harvesters of timber — Exemption for certain nonprofit organizations, associations, or corporations.

The excise tax imposed by this chapter shall not apply to any timber harvested by a nonprofit organization, association, or corporation from forestlands owned by it, where such lands are exempt from property taxes under RCW 84.36.030, and where all of the income and receipts of the nonprofit organization, association, or corporation derived from such timber sales are used solely for the expense of promoting, operating, and maintaining youth programs which are equally available to all, regardless of race, color, national origin, ancestry, or religious belief.
In order to determine whether the harvesting of timber by a nonprofit organization, association, or corporation is exempt, the director of the department of revenue shall have access to its books.
For the purposes of this section, a "nonprofit" organization, association, or corporation is one: (1) Which pays no part of its income directly or indirectly to its members, stockholders, officers, directors, or trustees except in the form of services rendered by the organization, association, or corporation in accordance with its purposes and bylaws; and (2) which pays salary or compensation to its officers only for actual services rendered, and at levels comparable to the salary or compensation of like positions within the public services of the state.
[ 1984 c 204 s 20; 1980 c 134 s 6.]

Notes

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

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

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Frequently Asked Questions About Washington § 84.33.075

What does Revised Code of Washington § 84.33.075 cover?

Section 84.33.075 ("Excise tax on harvesters of timber — Exemption for certain nonprofit organizations, associations, or corporations.") 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 § 84.33.075?

A common citation format is "Revised Code of Washington § 84.33.075" (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 § 84.33.075 apply to my situation?

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