Revised Code of Washington Chapter 82.34 — Pollution Control Facilities—Tax Exemptions and Credits

Washington · statute · Wash. Rev. Code ch. 82.34 · 11 active provisions

Wash. Rev. Code § 82.34.010

Definitions

Unless a different meaning is plainly required by the context, the following words as hereinafter used in this chapter shall have the following meanings:(1) "Facility" shall mean an "air pollution control facility" or a "water pollution control facility" as herein defined: (a) "Air pollution control facility" includes…

WashingtonPollution Control Facilities—Tax Exemptions and Creditseffective

Wash. Rev. Code § 82.34.015

Limitations on the issuance of certificates under RCW 82.34.010(5) (b) and (c)

The department shall not issue a certificate under RCW 82.34.010(5)(b) before July 1, 1985, or before the promulgation of specific requirements for such facility by the appropriate control agency, whichever is later. The department shall not issue a certificate under RCW 82.34.010(5)(c) before July 1, 1985.

WashingtonPollution Control Facilities—Tax Exemptions and Creditseffective

Wash. Rev. Code § 82.34.020

Application for certificate—Filing—Form—Contents

An application for a certificate shall be filed with the department not later than November 30, 1981, and in such manner and in such form as may be prescribed by the department. The application shall contain estimated or actual costs, plans and specifications of the facility including all materials incorporated or to b…

WashingtonPollution Control Facilities—Tax Exemptions and Creditseffective

Wash. Rev. Code § 82.34.030

Approval of application by control agency—Notice to department—Hearing—Appeal to state air pollution control board

A certificate shall be issued by the department within thirty days after approval of the application by the appropriate control agency. Such approval shall be given when it is determined that the facility is designed and is operated or is intended to be operated primarily for the control, capture and removal of polluta…

WashingtonPollution Control Facilities—Tax Exemptions and Creditseffective

Wash. Rev. Code § 82.34.040

Rules

The department may adopt such rules as it deems necessary for the administration of this chapter subject to the provisions of RCW 34.05.310 through 34.05.395. Such rules shall not abridge the authority of the appropriate control agency as provided in this chapter or any other law.

WashingtonPollution Control Facilities—Tax Exemptions and Creditseffective

Wash. Rev. Code § 82.34.050

Original acquisition of facility exempt from sales and use taxes—Election to take tax credit in lieu of exemption

(1) The original acquisition of a facility by the holder of a certificate shall be exempt from sales tax imposed by chapter 82.08 RCW and use tax imposed by chapter 82.12 RCW when the due date for payment of such taxes is subsequent to the effective date of the certificate: PROVIDED, That the exemption of this section…

WashingtonPollution Control Facilities—Tax Exemptions and Creditseffective

Wash. Rev. Code § 82.34.060

Application for final cost determination as to existing or new facility—Filing—Form—Contents—Approval—Determination of costs—Credits against taxes imposed by chapters 82.04, 82.12, 82.16 RCW—Limitations

(1) On and after July 30, 1967, an application for a determination of the cost of an existing or newly completed pollution control facility may be filed with the department in such manner and in such form as may be prescribed by the department. The application shall contain the final cost figures for the installation o…

WashingtonPollution Control Facilities—Tax Exemptions and Creditseffective

Wash. Rev. Code § 82.34.090

Certified mail—Use of in sending certificates or notice of refusal to issue certificates

The department shall send a certificate or supplement when issued, by certified mail to the applicant. Notice of the department's refusal to issue a certificate or supplement shall likewise be sent to the applicant by certified mail.

WashingtonPollution Control Facilities—Tax Exemptions and Creditseffective

Wash. Rev. Code § 82.34.100

Revision of prior findings of appropriate control agency—Grounds for modification or revocation of certificate or supplement—Exemptions from revocation

(1) The department of ecology, after notice to the department and the applicant and after affording the applicant an opportunity for a hearing, shall, on its own initiative or on complaint of the local or regional air pollution control agency in which an air pollution control facility is located, or is expected to be l…

WashingtonPollution Control Facilities—Tax Exemptions and Creditseffective

Wash. Rev. Code § 82.34.110

Administrative and judicial review

Administrative and judicial review of a decision of the control agency or the department shall be in accordance with the applicable provisions of chapters 34.05, 43.21B, 82.03, and 82.32 RCW, as now or hereafter amended.

WashingtonPollution Control Facilities—Tax Exemptions and Creditseffective

Wash. Rev. Code § 82.34.900

Severability—1967 ex.s. c 139

If any phrase, clause, subsection or section of this act shall be declared unconstitutional or invalid by any court of competent jurisdiction, it shall be conclusively presumed that the legislature would have enacted this act without the phrase, clause, subsection or section so held unconstitutional or invalid and the…

WashingtonPollution Control Facilities—Tax Exemptions and Creditseffective