82.21.010 – Intent of pollution tax—Intent of model toxics control reform act.

RCW 82.21.010 Intent of pollution tax—Intent of model toxics control reform act. (1) It is the intent of this chapter to impose a tax only once for each hazardous substance possessed in this state and to tax the first possession of all hazardous substances, including substances and products that the department of ecology determines to […]

82.21.020 – Definitions.

RCW 82.21.020 Definitions. Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) “Hazardous substance” means: (a) Any substance that, on March 1, 2002, is a hazardous substance under section 101(14) of the federal comprehensive environmental response, compensation, and liability act of 1980, 42 U.S.C. Sec. 9601(14), as amended […]

82.21.030 – Pollution tax.

RCW 82.21.030 Pollution tax. (1)(a) A tax is imposed on the privilege of possession of hazardous substances in this state. Except as provided in (b) of this subsection, the rate of the tax is seven-tenths of one percent multiplied by the wholesale value of the substance. Moneys collected under this subsection (1)(a) must be deposited […]

82.21.040 – Exemptions.

RCW 82.21.040 Exemptions. The following are exempt from the tax imposed in this chapter: (1) Any successive possession of a previously taxed hazardous substance. If tax due under this chapter has not been paid with respect to a hazardous substance, the department may collect the tax from any person who has had possession of the […]

82.21.045 – Tax preferences—Expiration dates.

RCW 82.21.045 Tax preferences—Expiration dates. See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter. [ 2013 2nd sp.s. c 13 § 1711.] NOTES: Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.

82.21.050 – Credits.

RCW 82.21.050 Credits. (1) Credit shall be allowed in accordance with rules of the department of revenue for taxes paid under this chapter with respect to fuel carried from this state in the fuel tank of any airplane, ship, truck, or other vehicle. (2) Credit shall be allowed, in accordance with rules of the department, […]

82.21.900 – Short title—1989 c 2.

RCW 82.21.900 Short title—1989 c 2. See RCW 70A.305.900.

82.21.905 – Captions—1989 c 2.

RCW 82.21.905 Captions—1989 c 2. See RCW 70A.305.901.

82.21.910 – Construction—1989 c 2.

RCW 82.21.910 Construction—1989 c 2. See RCW 70A.305.902.

82.21.915 – Existing agreements—1989 c 2.

RCW 82.21.915 Existing agreements—1989 c 2. See RCW 70A.305.903.

82.21.920 – Effective date—1989 c 2.

RCW 82.21.920 Effective date—1989 c 2. See RCW 70A.305.904.