(1) A harvester may elect to calculate the tax imposed by this chapter in the manner provided in RCW 84.33.074 for an amount of timber that does not exceed five million board feet, if all of the following conditions are met:

     (a) The timber is harvested after December 31, 2007, and before January 1, 2010;

     (b) The timber is harvested on property within a county designated by the president of the United States as a disaster area as a result of severe storms and flooding that occurred in December 2007 and the county qualifies for individual assistance from the federal emergency management agency; and

     (c) For any tax liability under this chapter incurred by the harvester in calendar years 2005, 2006, and 2007, the tax liability resulted from the felling, cutting, or taking of timber in an amount not exceeding two million board feet in each of those years.

     (2) This section expires January 1, 2010.

[2008 c 181 § 509.]

NOTES:

     Part headings not law -- 2008 c 181: See note following RCW 43.06.220.