Revised Code of Washington Chapter 82.21 — Hazardous Substance Tax—Model Toxics Control Act

Washington · statute · Wash. Rev. Code ch. 82.21 · 11 active provisions

Wash. Rev. Code § 82.21.010

Intent of pollution tax—Intent of model toxics control reform act

(1) 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…

WashingtonHazardous Substance Tax—Model Toxics Control Acteffective

Environment Taxation

Wash. Rev. Code § 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 1, 2002, is a hazardous substance under section 101(14) of the federal comprehensive environmental response, compensation, and liability act of 19…

WashingtonHazardous Substance Tax—Model Toxics Control Acteffective

Wash. Rev. Code § 82.21.030

Pollution tax

(1)(a) A tax is imposed on the privilege of possession of hazardous substances in this state. Except as provided in (b) of this subsection, the rate of the tax is seven-tenths of one percent multiplied by the wholesale value of the substance. Moneys collected under this subsection (1)(a) must be deposited in the model…

WashingtonHazardous Substance Tax—Model Toxics Control Acteffective

Environment Taxation

Wash. Rev. Code § 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 this chapter has not been paid with respect to a hazardous substance, the department may collect the tax from any person who has had possession of the hazardous substan…

WashingtonHazardous Substance Tax—Model Toxics Control Acteffective

Agriculture & Food

Wash. Rev. Code § 82.21.045

Tax preferences—Expiration dates

See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.

WashingtonHazardous Substance Tax—Model Toxics Control Acteffective

Wash. Rev. Code § 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 from this state in the fuel tank of any airplane, ship, truck, or other vehicle.(2) Credit shall be allowed, in accordance with rules of the department, against the taxes impo…

WashingtonHazardous Substance Tax—Model Toxics Control Acteffective

Wash. Rev. Code § 82.21.900

Short title—1989 c 2

See RCW 70A.305.900.

WashingtonHazardous Substance Tax—Model Toxics Control Acteffective

Wash. Rev. Code § 82.21.905

Captions—1989 c 2

See RCW 70A.305.901.

WashingtonHazardous Substance Tax—Model Toxics Control Acteffective

Wash. Rev. Code § 82.21.910

Construction—1989 c 2

See RCW 70A.305.902.

WashingtonHazardous Substance Tax—Model Toxics Control Acteffective

Wash. Rev. Code § 82.21.915

Existing agreements—1989 c 2

See RCW 70A.305.903.

WashingtonHazardous Substance Tax—Model Toxics Control Acteffective

Wash. Rev. Code § 82.21.920

Effective date—1989 c 2

See RCW 70A.305.904.

WashingtonHazardous Substance Tax—Model Toxics Control Acteffective