§ 84.36.301. Legislative finding and declaration for RCW 84.36.300
The legislature hereby finds and declares that to promote the policy of a free and uninhibited flow of commerce as established by federal constitutional and legislative dictate, it is desirable to exempt from property taxation, according to the provisions of RCW 84.36.300, certain parts and equipment coming into the state of Washington to be placed in vehicles which are then transferred to the possession of out-of-state owners. The legislature further recognizes that the temporary existence of these parts and equipment within the state justifies a tax exempt status which serves to encourage the manufacture and assemblage of vehicles within the state thereby promoting increased economic activity and jobs for our residents.
[1973 c 149 § 1.]
Sections: Previous 84.36.240 84.36.250 84.36.255 84.36.260 84.36.262 84.36.264 84.36.300 84.36.301 84.36.310 84.36.320 84.36.350 84.36.379 84.36.381 84.36.383 84.36.385 NextLast modified: April 7, 2009