RCW 84.33.088
Reporting requirements on timber purchase.
(Expires July 1, 2014.)
(1) A purchaser of privately owned
timber in an amount in excess of two hundred thousand board feet
in a voluntary sale made in the ordinary course of business
shall, on or before the last day of the month following the
purchase of the timber, report the particulars of the purchase to
the department as required in subsection (2) of this section.
(2) The report required in subsection (1) of this section
must contain all information relevant to the value of the timber
purchased including, but not limited to, the following, as
applicable: Purchaser's name, address, and contact information;
seller's name, address, and contact information; sale date;
termination date in sale agreement; total sale price; legal
description of sale area, sale name if applicable; forest
practice application/harvest permit number if available; total
acreage involved in the sale; estimated net volume of timber
purchased by tree species and log grade; and description and
value of property improvements. For the purposes of this
subsection property improvements may include, but are not limited
to: Road construction or road improvements, reforestation, land
clearing, stock piling of rock, or any other agreed upon property
improvement. A report may be submitted in any reasonable form
or, at the purchaser's option, by submitting relevant excerpts of
the timber sales contract. A purchaser may comply by submitting
the information in the following form:
Purchaser's name, address, and contact information: . . . . . . . . . . . .
Seller's name, address, and contact information: . . . . . . . . . . . .
Sale date: . . . . . . . . . . . .
Termination date: . . . . . . . . . . . .
Total sale price: . . . . . . . . . . . .
Legal description of sale area: . . . . . . . . . . . .
Sale name (if applicable): . . . . . . . . . . . .
Forest practice application/Harvest permit
number (if available): . . . . . . . . . . . .
Total acreage involved: . . . . . . . . . . . .
Estimated net volume of timber purchased by tree species
and log grade: . . . . . . . . . . . .
Description and value of property improvements, such as road
construction or road improvements, reforestation, land clearing,
stock piling of rock, or any other agreed upon property
improvement: . . . . . . . . . . . .
(3) A purchaser of privately owned timber involved in a
purchase described in subsection (1) of this section, who fails
to report a purchase as required, may be liable for a penalty of
two hundred fifty dollars for each failure to report, as
determined by the department.
(4) Privately purchased timber reports are confidential
taxpayer information under RCW 82.32.330.
(5) This section expires July 1, 2014.
[2010 c 197 § 1; 2007 c 47 § 1; 2003 c 315 § 1; 2001 c 320 § 16.]
NOTES:
Effective date -- 2007 c 47: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2007." [2007 c 47 § 2.]
Effective date -- 2001 c 320: See note following RCW 11.02.005.