Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.21 Hazardous Substance Tax -- Model Toxics Control Act

• 82.21.010 Intent of pollution tax
  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 ...
• 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 ...
• 82.21.030 Pollution tax
  (1) A tax is imposed on the privilege of possession of hazardous substances in this state. The rate of the tax shall be seven-tenths of ...
• 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 ...
• 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 ...
• 82.21.900 Short title -- 1989 c 2
  See RCW 70.105D.900. ...
• 82.21.905 Captions -- 1989 c 2
  See RCW 70.105D.905. ...
• 82.21.910 Construction -- 1989 c 2
  See RCW 70.105D.910. ...
• 82.21.915 Existing agreements -- 1989 c 2
  See RCW 70.105D.915. ...
• 82.21.920 Effective date -- 1989 c 2
  See RCW 70.105D.920. ...
• 82.21.921 Severability -- 1989 c 2
  See RCW 70.105D.921. ...

Last modified: April 7, 2009