2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.21 Hazardous substance tax—Model toxics control act.
82.21.010 Intent of pollution tax.
RCW 82.21.010 Intent of pollution tax.
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 is not intended to impose a tax on the first possession of small amounts of any hazardous substance (other than petroleum and pesticide products) that is first possessed by a retailer for the purpose of sale to ultimate consumers. This chapter is not intended to exempt any person from tax liability under any other law.
[1989 c 2 § 8 (Initiative Measure No. 97, approved November 8, 1988).]
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