Washington · statute · Wash. Rev. Code ch. 82.17 · 5 active provisions
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Banked" means a ZEV credit that a manufacturer has carried over for use in future model years in which a manufacturer has a shortfall or for use to offset a manufacturer's deficit carried over from a previou…
(1) By October 31st of each year, the department of ecology must transmit to the department the following information related to each manufacturer's zero-emission vehicle program activities during the preceding model year, using information reported to the department of ecology under chapter 70A.30 RCW:(a) Beginning wi…
(1) Beginning May 20, 2025, for purposes of model year 2024 program implementation, an excise tax is imposed on the banking and sale of surplus ZEV credits as verified by the department of ecology for each model year. The excise tax imposed under this section does not apply to pooled surplus ZEV credits.(a) For a ZEV c…
(1) Except as otherwise provided by law and to the extent not inconsistent with the provisions of this chapter, chapter 82.32 RCW applies to the administration of taxes imposed under this chapter.(2) The department may adopt any rules it considers useful in administering the tax under this chapter.
The tax imposed under RCW 82.17.030 does not apply to a manufacturer that banks or sells credits associated with zero-emission vehicles or qualifying plug-in hybrid zero-emission vehicles in an amount below a total of 25,000 zero-emission vehicles or plug-in hybrid zero-emission vehicles that are banked or sold for a m…