2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.21 Hazardous substance tax—Model toxics control act.
82.21.030 Pollution tax.
RCW 82.21.030 Pollution tax.
(1) A tax is imposed on the privilege of possession of hazardous substances in this state. The rate of the tax shall be seven-tenths of one percent multiplied by the wholesale value of the substance.
(2) Moneys collected under this chapter shall be deposited in the toxics control accounts under RCW 70.105D.070.
(3) Chapter 82.32 RCW applies to the tax imposed in this chapter. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the tax imposed in this chapter.
[1989 c 2 § 10 (Initiative Measure No. 97, approved November 8, 1988).]
Disclaimer: These codes may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
