Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.04: BUSINESS AND OCCUPATION TAX/§ 82.04.333
Washington Statutes

§ 82.04.333 — Exemptions—Small harvesters.

Washington § 82.04.333
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.333 (Exemptions—Small harvesters.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wash. Rev. Code § 82.04.333 (2026).

Text

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. Effective date — 2007 c 48: See note following RCW 82.04.260 .

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Related

§ 84.33.035
Washington § 84.33.035
§ 82.04.260
Washington § 82.04.260

Legislative History

[2011 c 101 s 4;2007 c 48 s 5;1990 c 141 s 1.]

Nearby Sections

15
§ 82.01.050
Department established—Director of revenue.
§ 82.01.060
Director—Powers and duties—Rule-making authority.
§ 82.01.070
Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.
§ 82.01.080
Director—Delegation of powers and duties—Responsibility.
§ 82.01.090
Director—Exercise of powers, duties and functions formerly vested in tax commission.
§ 82.01.100
Assistance to other state agencies in administration and collection of taxes.
§ 82.01.115
Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.
§ 82.02.010
Definitions.
§ 82.02.020
State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.(Effective until January 1, 2028.)
§ 82.02.030
Additional tax rates.
§ 82.02.040
Authority of operating agencies to levy taxes.
§ 82.02.050
Impact fees—Intent—Limitations.
§ 82.02.060
Impact fees—Local ordinances—Required provisions—Exemptions.
§ 82.02.070
Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
§ 82.02.080
Impact fees—Refunds.
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Bluebook (online)
Washington § 82.04.333, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.04.333.