™Your Policy Risk Impact Agent
61 chapters · 1,445 sections in this title.
RCW 82.21.010 Intent of pollution tax—Intent of model toxics control reform act.
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(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 huma…
RCW 82.21.020 Definitions.
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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 respo…
RCW 82.21.030 Pollution tax.
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(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 subsectio…
RCW 82.21.040 Exemptions.
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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 ha…
