Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.17.010 Definitions.
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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 manufactur…
RCW 82.17.020 Information related to manufacturer's zero-emission vehicle program activities—Transmission to department.
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(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 u…
RCW 82.17.030 Tax on the banking and sale of surplus ZEV credits—Penalties and interest.
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*** CHANGE IN 2026 *** (SEE 2251-S2.SL) ***(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 impo…
RCW 82.17.040 Applicability of general administrative provisions—Rules.
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(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 …
RCW 82.17.050 Application of tax to manufacturers that sell fewer than 25,000 vehicles.
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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 …