reglab/housing_qa huggingface dataset:
WA Rev Code § 82.18.025 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.18 - Solid Waste Collection Tax.|82.18.025 - Tax preferences—Expiration dates.

RCW 82.18.025 Tax preferences—Expiration dates.See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 § 1709.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.18.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.18 - Solid Waste Collection Tax.|82.18.030 - Collection of tax.

RCW 82.18.030 Collection of tax.The person collecting the charges made for using the solid waste collection business shall collect the tax imposed in this chapter. If any person charged with collecting the tax fails to bill the taxpayer for the tax, or in the alternative has not notified the taxpayer in writing of the imposition of the tax, or having collected the tax, fails to pay it to the department in the manner prescribed by this chapter, whether such failure is the result of the person's own acts or the result of acts or conditions beyond the person's control, he or she shall, nevertheless, be personally liable to the state for the amount of the tax.[ 1989 c 431 § 84; 1986 c 282 § 8.]
WA Rev Code § 82.18.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.18 - Solid Waste Collection Tax.|82.18.040 - Collection of tax—Payment to state.

RCW 82.18.040 Collection of tax—Payment to state.(1) Taxes collected under this chapter must be held in trust until paid to the state. Except as otherwise provided in this subsection (1), taxes received by the state must be deposited in the public works assistance account created in RCW 43.155.050. For the period beginning July 1, 2011, and ending June 30, 2015, taxes received by the state under this chapter must be deposited in the general fund for general purpose expenditures. For fiscal years 2016, 2017, and 2018, one-half of the taxes received by the state under this chapter must be deposited in the general fund for general purpose expenditures and the remainder deposited in the education legacy trust account created in RCW 83.100.230. For fiscal years 2019 through 2023, taxes received by the state under this chapter must be deposited in the education legacy trust account created in RCW 83.100.230. Any person collecting the tax who appropriates or converts the tax collected is guilty of a gross misdemeanor if the money required to be collected is not available for payment on the date payment is due. If a taxpayer fails to pay the tax imposed by this chapter to the person charged with collection of the tax and the person charged with collection fails to pay the tax to the department, the department may, in its discretion, proceed directly against the taxpayer for collection of the tax.(2) The tax is due from the taxpayer within twenty-five days from the date the taxpayer is billed by the person collecting the tax.(3) The tax is due from the person collecting the tax at the end of the tax period in which the tax is received from the taxpayer. If the taxpayer remits only a portion of the total amount billed for taxes, consideration, and related charges, the amount remitted must be applied first to payment of the solid waste collection tax and this tax has priority over all other claims to the amount remitted.[ 2017 3rd sp.s. c 10 § 15; 2013 2nd sp.s. c 9 § 8; 2012 2nd sp.s. c 5 § 2; 2011 1st sp.s. c 48 § 7034; 2000 c 103 § 11; 1989 c 431 § 85; 1986 c 282 § 9.]NOTES:Intent—Effective dates—2013 2nd sp.s. c 9: See notes following RCW 28A.150.220.Effective date—2012 2nd sp.s. c 5 § 2: "Section 2 of this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 2, 2012]." [ 2012 2nd sp.s. c 5 § 13.]Effective date—2011 1st sp.s. c 48: See note following RCW 39.35B.050.
WA Rev Code § 82.18.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.18 - Solid Waste Collection Tax.|82.18.050 - Federal government exempt from tax.

RCW 82.18.050 Federal government exempt from tax.The solid waste collection taxes imposed in this chapter shall not apply to any agency, division, or branch of the federal government or to services rendered under a contract therewith.[ 1989 c 431 § 86; 1986 c 282 § 10.]
WA Rev Code § 82.18.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.18 - Solid Waste Collection Tax.|82.18.060 - No multiple taxation of single transaction.

RCW 82.18.060 No multiple taxation of single transaction.To prevent pyramiding and multiple taxation of a single transaction, the solid waste collection taxes imposed in this chapter shall not apply to any solid waste collection business using the services of another solid waste collection business for the transfer, storage, processing, or disposal of the waste collected during the transaction.To be eligible for this exemption, a person first must be certified by the department of revenue as a solid waste collection business.[ 1989 c 431 § 87; 1986 c 282 § 11.]
WA Rev Code § 82.18.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.18 - Solid Waste Collection Tax.|82.18.070 - Applicability of general administrative provisions.

RCW 82.18.070 Applicability of general administrative provisions.Chapter 82.32 RCW applies to the taxes imposed under this chapter.[ 1989 c 431 § 88; 1986 c 282 § 12.]
WA Rev Code § 82.18.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.18 - Solid Waste Collection Tax.|82.18.080 - Enforcement.

RCW 82.18.080 Enforcement.The department of revenue shall have the power to enforce the taxes imposed in this chapter through appropriate rules.[ 1989 c 431 § 89; 1986 c 282 § 13.]
WA Rev Code § 82.19.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.19 - Litter Tax.|82.19.010 - Litter tax imposed—Report to the legislature—Time of collection.

RCW 82.19.010 Litter tax imposed—Report to the legislature—Time of collection.(1) In addition to any other taxes, there is hereby levied and there shall be collected by the department of revenue from every person for the privilege of engaging within this state in business as a manufacturer, as a wholesaler, or as a retailer, a litter tax equal to the value of products listed in RCW 82.19.020, including by-products, manufactured within this state, multiplied by fifteen one-thousandths of one percent in the case of manufacturers, and equal to the gross proceeds of sales of the products listed in RCW 82.19.020 that are sold within this state multiplied by fifteen one-thousandths of one percent in the case of wholesalers and retailers.(2) The frequency and time of collection of the tax will coincide with the reporting periods by payers of their business and occupation tax.[ 2008 c 86 § 201; 1998 c 257 § 7; 1992 c 175 § 3; 1971 ex.s. c 307 § 12. Formerly RCW 70.93.120.]NOTES:Severability—Savings—Part headings not law—2008 c 86: See notes following RCW 82.14.030.
WA Rev Code § 82.19.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.19 - Litter Tax.|82.19.020 - Application to certain products.

RCW 82.19.020 Application to certain products.To accomplish effective litter control within the state and to allocate a portion of the cost of administering this chapter to those industries whose products, including the packages, wrappings, and containers thereof, are reasonably related to the litter problem, the tax imposed in this chapter shall only apply to the value of products or the gross proceeds of sales of products falling into the following categories:(1) Food for human or pet consumption.(2) Groceries.(3) Cigarettes and tobacco products.(4) Soft drinks and carbonated waters.(5) Beer and other malt beverages.(6) Wine.(7) Newspapers and magazines.(8) Household paper and paper products.(9) Glass containers.(10) Metal containers.(11) Plastic or fiber containers made of synthetic material.(12) Cleaning agents and toiletries.(13) Nondrug drugstore sundry products.[ 1992 c 175 § 4; 1971 ex.s. c 307 § 13. Formerly RCW 70.93.130.]
WA Rev Code § 82.19.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.19 - Litter Tax.|82.19.030 - Rule-making authority tax—Items subject to—Reporting and accounting.

RCW 82.19.030 Rule-making authority tax—Items subject to—Reporting and accounting.(1) The department of revenue, by rule, may, if such is required, define those items subject to tax under RCW 82.19.020. In making any such definitions, the department of revenue shall be guided by the following standards:(a) It is the purpose of this chapter to accomplish effective control of litter within this state;(b) It is the purpose of this chapter to allocate a portion of the cost of administration of this chapter to those industries manufacturing and/or selling products and the packages, wrappings, or containers thereof which are reasonably related to the litter problem within this state.(2) Instead of requiring each business to separately account for taxable and nontaxable products under this chapter, the department may provide, by rule, that the tax imposed in this chapter be reported and paid based on a percentage of total sales for a particular type of business if the department determines that the percentage reasonably approximates the taxable activity of the particular type of business.[ 1992 c 175 § 5; 1971 ex.s. c 307 § 14. Formerly RCW 70.93.140.]
WA Rev Code § 82.19.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.19 - Litter Tax.|82.19.040 - Application of chapters 82.04 and 82.32 RCW—Disposition of revenue.

RCW 82.19.040 Application of chapters 82.04 and 82.32 RCW—Disposition of revenue.(1) To the extent applicable, all of the definitions of chapter 82.04 RCW and all of the provisions of chapter 82.32 RCW apply to the tax imposed in this chapter.(2) Beginning June 30, 2019, taxes collected under this chapter shall be deposited in the waste reduction, recycling, and litter control account under RCW 70A.200.140, except that until June 30, 2020, one million two hundred fifty thousand dollars must be deposited in equal monthly amounts in the state parks renewal and stewardship account, with the remainder deposited in the waste reduction, recycling, and litter control account.[ 2020 c 357 § 920; 2020 c 20 § 1482; 2019 c 415 § 989; (2018 c 299 § 915 expired June 30, 2019); 2017 3rd sp.s. c 1 § 990; (2017 3rd sp.s. c 1 § 989 expired June 30, 2019); 2015 c 15 § 6; (2015 c 15 § 5 expired June 30, 2019); (2013 2nd sp.s. c 15 § 5 expired June 30, 2019); 2001 c 118 § 6; 1992 c 175 § 6; 1971 ex.s. c 307 § 16. Formerly RCW 70.93.160.]NOTES:Reviser's note: This section was amended by 2020 c 20 § 1482 and by 2020 c 357 § 920, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).Effective date—2020 c 357: See note following RCW 43.79.545.Effective date—2019 c 415 § 989: "Section 989 of this act takes effect June 30, 2019." [ 2019 c 415 § 1801.]Expiration date—2018 c 299 § 915: "Section 916 [915] of this act expires June 30, 2019." [ 2018 c 299 § 916.]Effective date—2018 c 299: See note following RCW 43.41.433.Expiration date—2017 3rd sp.s. c 1 § 989: "Section 989 (RCW 82.19.040) of this act expires June 30, 2019." [ 2017 3rd sp.s. c 1 § 999.]Effective date—2017 3rd sp.s. c 1 § 990: "Section 990 (RCW 82.19.040) of this act takes effect June 30, 2019." [ 2017 3rd sp.s. c 1 § 998.]Expiration date—2017 3rd sp.s. c 1; 2013 2nd sp.s. c 15 §§ 5-7: "Sections 5 and 6 of this act expire June 30, 2019. Section 7 of this act expires June 30, 2017." [ 2017 3rd sp.s. c 1 § 992; 2013 2nd sp.s. c 15 § 8.]Effective date—2017 3rd sp.s. c 1: See note following RCW 43.41.455.Expiration date—2015 c 15 §§ 2 and 5: See note following RCW 70A.200.140.Effective date—2015 c 15 §§ 3 and 6: See note following RCW 70A.200.140.Effective date—2013 2nd sp.s. c 15 §§ 5-7: "Sections 5 through 7 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2013." [ 2013 2nd sp.s. c 15 § 9.]
WA Rev Code § 82.19.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.19 - Litter Tax.|82.19.050 - Exemptions.

RCW 82.19.050 Exemptions.The litter tax imposed in this chapter does not apply to:(1) The manufacture or sale of products for use and consumption outside the state;(2) The value of products or gross proceeds of the sales exempt from tax under RCW 82.04.330; (3) The sale of products for resale by a qualified grocery distribution cooperative to customer-owners of the grocery distribution cooperative. For the purposes of this section, "qualified grocery distribution cooperative" and "customer-owner" have the meanings given in RCW 82.04.298; (4) The sale of food or beverages by retailers that are sold solely for immediate consumption indoors at the seller's place of business or at a deck or patio at the seller's place of business, or indoors at an eating area that is contiguous to the seller's place of business; or(5)(a) The sale of prepared food or beverages by caterers where the food or beverages are to be served for immediate consumption in or on individual nonsingle use containers at premises occupied or controlled by the customer.(b) For the purposes of this subsection, the following definitions apply:(i) "Prepared food" has the same meaning as provided in RCW 82.08.0293.(ii) "Nonsingle use container" means a receptacle for holding a single individual's food or beverage that is designed to be used more than once. Nonsingle use containers do not include pizza delivery bags and similar insulated containers that do not directly contact the food. Nonsingle use containers do not include plastic or paper plates or other containers that are disposable.(iii) "Caterer" means a person contracted to prepare food where the final cooking or serving occurs at a location selected by the customer.[ 2005 c 289 § 1; 2003 c 120 § 1; 2001 1st sp.s. c 9 § 7; (2001 1st sp.s. c 9 § 8 expired July 22, 2001); 2001 c 118 § 7; 1992 c 175 § 7; 1971 ex.s. c 307 § 17. Formerly RCW 70.93.170.]NOTES:Effective date—2003 c 120: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 7, 2003]." [ 2003 c 120 § 2.]Effective dates—2001 1st sp.s. c 9: See note following RCW 82.04.298.Expiration dates—2001 1st sp.s. c 9: See note following RCW 82.04.290.
WA Rev Code § 82.19.055 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.19 - Litter Tax.|82.19.055 - Tax preferences—Expiration dates.

RCW 82.19.055 Tax preferences—Expiration dates.See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 § 1710.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.19.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.19 - Litter Tax.|82.19.900 - Effective date—1992 c 175.

RCW 82.19.900 Effective date—1992 c 175.This act shall take effect July 1, 1992.[ 1992 c 175 § 11.]
WA Rev Code § 82.21.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.21 - Hazardous Substance Tax—Model Toxics Control Act.|82.21.010 - Intent of pollution tax—Intent of model toxics control reform act.

RCW 82.21.010 Intent of pollution tax—Intent of model toxics control reform act.(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 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.(2) It is the specific purpose of the model toxics control reform act (chapter 422, Laws of 2019) to update the model toxics control program and its primary funding mechanism. These reforms are intended to achieve the financial stability, transparency, and long-term protection of revenues. Specifically, this reform act makes the following changes:(a) Increases funding for programs and projects related to clean air, clean water, toxic cleanup, and prevention, with specific focus on stormwater pollution;(b) Provides distinct and transparent financial separation of capital and operating budget funding under the model toxics control program;(c) Improves the transparency and visibility of operating and capital project expenditures under the model toxics control program; and(d) Eliminates the year-to-year volatility of hazardous substance tax revenues by moving to a volumetric rate for petroleum products.[ 2019 c 422 § 101; 1989 c 2 § 8 (Initiative Measure No. 97, approved November 8, 1988).]NOTES:Effective date—2019 c 422: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2019." [ 2019 c 422 § 419.]Intent—2019 c 422: "It is the intent of the legislature that during the 2019-2021 biennium no transfers to the state general fund, education legacy trust account, or opportunities pathway account must be made from the state toxics control account, local toxics control account, environmental legacy stewardship account, model toxics control operating account, model toxics control capital account, or model toxics control stormwater account." [ 2019 c 422 § 1.]
WA Rev Code § 82.21.045 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.21 - Hazardous Substance Tax—Model Toxics Control Act.|82.21.045 - Tax preferences—Expiration dates.

RCW 82.21.045 Tax preferences—Expiration dates.See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 § 1711.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.21.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.21 - Hazardous Substance Tax—Model Toxics Control Act.|82.21.050 - Credits.

RCW 82.21.050 Credits.(1) Credit shall be allowed in accordance with rules of the department of revenue for taxes paid under this chapter with respect to fuel carried from this state in the fuel tank of any airplane, ship, truck, or other vehicle.(2) Credit shall be allowed, in accordance with rules of the department, against the taxes imposed in this chapter for any hazardous substance tax paid to another state with respect to the same hazardous substance. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to that hazardous substance. For the purpose of this subsection:(a) "Hazardous substance tax" means a tax:(i) Which is imposed on the act or privilege of possessing hazardous substances, and which is not generally imposed on other activities or privileges; and(ii) Which is measured by the value of the hazardous substance, in terms of wholesale value or other terms, and in the determination of which the deductions allowed would not constitute the tax an income tax or value added tax.(b) "State" means (i) the state of Washington, (ii) a state of the United States other than Washington, or any political subdivision of such other state, (iii) the District of Columbia, and (iv) any foreign country or political subdivision thereof.[ 1989 c 2 § 12 (Initiative Measure No. 97, approved November 8, 1988).]
WA Rev Code § 82.21.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.21 - Hazardous Substance Tax—Model Toxics Control Act.|82.21.900 - Short title—1989 c 2.

RCW 82.21.900 Short title—1989 c 2.See RCW 70A.305.900.
WA Rev Code § 82.21.905 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.21 - Hazardous Substance Tax—Model Toxics Control Act.|82.21.905 - Captions—1989 c 2.

RCW 82.21.905 Captions—1989 c 2.See RCW 70A.305.901.
WA Rev Code § 82.21.910 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.21 - Hazardous Substance Tax—Model Toxics Control Act.|82.21.910 - Construction—1989 c 2.

RCW 82.21.910 Construction—1989 c 2.See RCW 70A.305.902.
WA Rev Code § 82.21.915 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.21 - Hazardous Substance Tax—Model Toxics Control Act.|82.21.915 - Existing agreements—1989 c 2.

RCW 82.21.915 Existing agreements—1989 c 2.See RCW 70A.305.903.
WA Rev Code § 82.21.920 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.21 - Hazardous Substance Tax—Model Toxics Control Act.|82.21.920 - Effective date—1989 c 2.

RCW 82.21.920 Effective date—1989 c 2.See RCW 70A.305.904.
WA Rev Code § 82.23A.005 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding.|82.23A.005 - Intent.

RCW 82.23A.005 Intent. (Expires July 1, 2030.)It is the intent of this chapter to impose a tax only once for each petroleum product possessed in this state and to tax the first possession of all petroleum products. This chapter is not intended to exempt any person from tax liability under any other law.[ 1989 c 383 § 14.]
WA Rev Code § 82.23A.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding.|82.23A.010 - Definitions.

RCW 82.23A.010 Definitions. (Expires July 1, 2030.)The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Petroleum product" means plant condensate, lubricating oil, gasoline, aviation fuel, kerosene, diesel motor fuel, benzol, fuel oil, residual oil, and every other product derived from the refining of crude oil, but the term does not include crude oil or liquefiable gases.(2) "Possession" means the control of a petroleum product located within this state and includes both actual and constructive possession. "Actual possession" occurs when the person with control has physical possession. "Constructive possession" occurs when the person with control does not have physical possession. "Control" means the power to sell or use a petroleum product or to authorize the sale or use by another.(3) "Previously taxed petroleum product" means a petroleum product in respect to which a tax has been paid under this chapter and that has not been remanufactured or reprocessed in any manner (other than mere repackaging or recycling for beneficial reuse) since the tax was paid.(4) "Rack" means a mechanism for delivering petroleum products from a refinery or terminal into a truck, trailer, railcar, or other means of nonbulk transfer. For the purposes of this definition:(a) "Terminal" has the same meaning as provided in RCW 82.38.020; and(b) "Nonbulk transfer" means a transfer that does not meet the definition of "bulk transfer" as defined in RCW 82.38.020.(5) "Wholesale value" means fair market wholesale value, determined as nearly as possible according to the wholesale selling price at the place of use of similar products of like quality and character, in accordance with rules of the department.(6) Except for terms defined in this section, the definitions in chapters 82.04, 82.08, and 82.12 RCW apply to this chapter.[ 2020 c 139 § 28; 2012 1st sp.s. c 3 § 4; 2004 c 203 § 4; 1989 c 383 § 15.]