NEWS

CHUCK LINK executive director

lXfentNG into its l6th year, rhe tsYoung Westerners presented a professional and educational conference in Eugene, Or., on Jan. 18-20.

Topics of discussion included state and federal government issues, computers, treated lumber, motivational, inspirational and team work attitude plus the always successful round table discussions, WBMA president Cecil Cleveland and past president Sid Voorhees were speakers.

Because of the enthusiasm, talent and leadership of its members, Young Westerners has been asked to present one of the business programs at the national convention to be held jointly with WBMA's Convention in Seattle in November, 1985. Following WBMA's theme for 1985, "The Challenge of Change," the Young Westerners' program for national will be "Marketing, Managing and Motivating for the Future." National Lumber and Building Material Dealers Association, which is considering forming a young executives group nationwide, will have an opportunity to see how our club functions. The Young Westerners Club will have a booth at the WBMA building products showcase as well as assisting WBMA in other areas.

The Young Westerners is a successful on-going organization with zest and energy. Plan to send your key people in the under 36 age group to the 1986 Young

Westerners Conference in Bellevue, Wa., Jan.23-26. Prominent people like Robert Peterson. c.e.o. and chairman of the board of Palmer G. Lewis Co.. will be speaking to the group about opportunity and the future. Larry Knudsen, former president of Lumbermen's, will speak on making goal setting a part of your life.

The new IRS definition of taxable gross weights for collecting the heavy vehicle use tax will become effective with the tax period beginning July l, 1985. The new definition calls for the vehicle's taxable gross weight to be based on the highest weight at which the vehicle is registered in any state at any time during the taxable period. After July l, IRS will require you to declare the taxable gross weight when loaded and certify the accuracy of the weight. In short, a certificate will have to be signed, self-certifying the maximum gross operating (loaded) weight. The new rules also require proof of payment of the heavy vehicle use tax at the time of state registration of the vehicles. Although we assume there may be more than one way to accomplish this, proof of payment generally will consist of the Schedule I (Form 2290) receipted by the IRS and returned to the taxpayer.

Two previously issued IRS revenue rulings dating back to 1957 and l9T2clearly state that boost-a-load or variable suspen-

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