2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.04 Business and occupation tax.
82.04.756 Exemptions—Marijuana cooperatives.
RCW 82.04.756 Exemptions—Marijuana cooperatives. (Effective July 1, 2016.)
(1) This chapter does not apply to any cooperative in respect to growing marijuana, or manufacturing marijuana concentrates, useable marijuana, or marijuana-infused products, as those terms are defined in RCW 69.50.101.
(2) The tax preference authorized in this section is not subject to the provisions of RCW 82.32.805 and 82.32.808.
[2015 c 70 § 40.]
NOTES:
Effective date—2015 c 70 §§ 12, 19, 20, 23-26, 31, 35, 40, and 49: See note following RCW 69.50.357.
Short title—Findings—Intent—References to Washington state liquor control board—Draft legislation—2015 c 70: See notes following RCW 66.08.012.
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