Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.04.4265 Exemptions -- Comprehensive cancer centers

§ 82.04.4265. Exemptions -- Comprehensive cancer centers

(1) This chapter does not apply to amounts received by a comprehensive cancer center to the extent the amounts are exempt from federal income tax.

(2) For the purposes of this section, "comprehensive cancer center" means a cancer center that has written confirmation that it is recognized by the national cancer institute as a comprehensive cancer center and that qualifies as an exempt organization under 26 U.S.C. Sec. 501(c)(3) as existing on July 1, 2006.

[2005 c 514 § 401.]

Notes:
     Effective date -- 2005 c 514 § § 401-403: "Sections 401 through 403 of this act take effect July 1, 2006." [2005 c 514 § 1304.]

     Part headings not law -- Severability -- 2005 c 514: See notes following RCW 82.12.808.

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Last modified: April 7, 2009