§ 82.04.263. Tax on cleaning up radioactive waste and other byproducts of weapons production and nuclear research and development
Upon every person engaging within this state in the business of cleaning up for the United States, or its instrumentalities, radioactive waste and other byproducts of weapons production and nuclear research and development; as to such persons the amount of the tax with respect to such business shall be equal to the value of the gross income of the business multiplied by the rate of 0.471 percent.
For the purposes of this chapter, "cleaning up radioactive waste and other byproducts of weapons production and nuclear research and development" means the activities of handling, storing, treating, immobilizing, stabilizing, or disposing of radioactive waste, radioactive tank waste and capsules, nonradioactive hazardous solid and liquid wastes, or spent nuclear fuel; spent nuclear fuel conditioning; removal of contamination in soils and groundwater; decontamination and decommissioning of facilities; and activities integral and necessary to the direct performance of cleanup.
[1996 c 112 § 3.]
Notes:
Effective date -- 1996 c 112: See note following RCW 82.04.050.
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Last modified: April 7, 2009