§ 82.04.100 — "Extractor."

Washington § 82.04.100

• Jurisdiction: Washington
• Title 82: EXCISE TAXES
• Ch. 82.04: BUSINESS AND OCCUPATION TAX

Text

"Extractor" means every person who from the person's own land or from the land of another under a right or license granted by lease or contract, either directly or by contracting with others for the necessary labor or mechanical services, for sale or for commercial or industrial use mines, quarries, takes or produces coal, oil, natural gas, ore, stone, sand, gravel, clay, mineral or other natural resource product, or fells, cuts or takes timber, Christmas trees other than plantation Christmas trees, or other natural products, or takes fish, shellfish, or other sea or inland water foods or products. "Extractor" does not include persons performing under contract the necessary labor or mechanical services for others; persons meeting the definition of farmer under RCW 82.04.213 ; or persons producing cannabis.

Intent — Finding — 2022 c 16: See note following RCW 69.50.101 .

Effective date — 1965 ex.s. c 173: See note following RCW 82.04.050 .

Legislative History

[2022 c 16 s 138;2014 c 140 s 1;2001 c 118 s 1;1987 c 23 s 3;1985 c 148 s 2;1965 ex.s. c 173 s 2;1961 c 15 s 82.04.100. Prior:1955 c 389 s 11; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, part; 1937 c 227 s 2, part; 1935 c 180 s 5, part; Rem. Supp. 1949 s 8370-5, part.]