§ 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 first possession of all hazardous substances, including substances and products that the department of ecology determines to present a threat to human health or the environment. However, it is not intended to impose a tax on the first possession of small amounts of any hazardous substance (other than petroleum and pesticide products) that is first possessed by a retailer for the purpose of sale to ultimate consumers. This chapter is not intended to exempt any person from tax liability under any other law.
[1989 c 2 § 8 (Initiative Measure No. 97, approved November 8, 1988).]
Sections: 82.21.010 82.21.020 82.21.030 82.21.040 82.21.050 82.21.900 82.21.905 82.21.910 82.21.915 82.21.920 82.21.921 NextLast modified: April 7, 2009