reglab/housing_qa huggingface dataset:
WA Rev Code § 82.23A.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding.|82.23A.020 - Tax imposed—Revenues to be deposited in the pollution liability insurance program trust account.

RCW 82.23A.020 Tax imposed—Revenues to be deposited in the pollution liability insurance program trust account. (Expires July 1, 2030.)(1) A tax is imposed on the privilege of possession of petroleum products in this state. The rate of the tax shall be thirty one-hundredths of one percent multiplied by the wholesale value of the petroleum product. After July 1, 2021, the rate of tax is fifteen one-hundredths of one percent multiplied by the wholesale value of the petroleum product. For purposes of determining the tax imposed under this section for petroleum products introduced at the rack, the wholesale value is determined when the petroleum product is removed at the rack unless the removal is to an exporter licensed under chapter 82.38 RCW for direct delivery to a destination outside of the state. For all other cases, the wholesale value is determined upon the first nonbulk possession in the state.(2) Except as identified in RCW 70A.345.130, moneys collected under this chapter shall be deposited in the pollution liability insurance program trust account under RCW 70A.325.020.(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.(4) Within thirty days after the end of each calendar quarter the department shall determine the "quarterly balance," which shall be the cash balance in the pollution liability insurance program trust account as of the last day of that calendar quarter, after excluding the reserves determined for that quarter under RCW 70A.325.020(2). Balance determinations by the department under this section are final and shall not be used to challenge the validity of any tax imposed under this section. For each subsequent calendar quarter, tax shall be imposed under this section during the entire calendar quarter unless:(a) Tax was imposed under this section during the immediately preceding calendar quarter, and the most recent quarterly balance is more than fifteen million dollars; or(b) Tax was not imposed under this section during the immediately preceding calendar quarter, and the most recent quarterly balance is more than seven million five hundred thousand dollars.[ 2020 c 20 § 1484; 2016 c 161 § 18; 2012 1st sp.s. c 3 § 5; 1991 c 4 § 8; 1990 c 64 § 12; 1989 c 383 § 16.]
WA Rev Code § 82.23A.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding.|82.23A.030 - Exemptions from tax.

RCW 82.23A.030 Exemptions from tax. (Expires July 1, 2030.)The following are exempt from the tax imposed in this chapter:(1) Any successive possession of a previously taxed petroleum product. If tax due under this chapter has not been paid with respect to a petroleum product, the department may collect the tax from any person who has had possession of the petroleum product. If the tax is paid by any person other than the first person having taxable possession of a petroleum product, the amount of tax paid shall constitute a debt owed by the first person having taxable possession to the person who paid the tax.(2) Any possession of a petroleum product by a natural person under circumstances where the substance is used, or is to be used, for a personal or domestic purpose (and not for any business purpose) by that person or a relative of, or person residing in the same dwelling as, that person.(3) Persons or activities which the state is prohibited from taxing under the United States Constitution.(4) Any persons possessing a petroleum product where such possession first occurred before July 1, 1989.(5) Any possession of (a) natural gas, (b) petroleum coke, or (c) liquid fuel or fuel gas used in petroleum processing.(6) Any possession of petroleum products that are exported for use or sale outside this state as fuel.(7) Any possession of petroleum products packaged for sale to ultimate consumers.[ 1989 c 383 § 17.]
WA Rev Code § 82.23A.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding.|82.23A.040 - Credit authorized.

RCW 82.23A.040 Credit authorized. (Expires July 1, 2030.)(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 petroleum product tax paid to another state with respect to the same petroleum product. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to that petroleum product. For the purpose of this subsection:(a) "Petroleum product tax" means a tax:(i) That is imposed on the act or privilege of possessing petroleum products, and that is not generally imposed on other activities or privileges; and(ii) That is measured by the value of the petroleum product, 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) a state of the United States other than Washington, or any political subdivision of such other state, (ii) the District of Columbia, and (iii) any foreign country or political subdivision thereof.[ 1989 c 383 § 18.]
WA Rev Code § 82.23A.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding.|82.23A.050 - Tax preferences—Expiration dates.

RCW 82.23A.050 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 § 1712.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.23A.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding.|82.23A.900 - Effective date—1989 c 383.

RCW 82.23A.900 Effective date—1989 c 383. (Expires July 1, 2030.)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 shall take effect immediately, except RCW 82.23A.005 through 82.23A.040 shall take effect July 1, 1989.[ 1989 c 383 § 22.]
WA Rev Code § 82.23A.902 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23A - Petroleum Products—Underground Storage Tank Program Funding.|82.23A.902 - Expiration of chapter.

RCW 82.23A.902 Expiration of chapter.This chapter expires July 1, 2030, coinciding with the expiration of chapter 70A.325 RCW.[ 2020 c 20 § 1485; 2016 c 161 § 19; 2012 1st sp.s. c 3 § 6; 2006 c 276 § 5; 2000 c 16 § 3; 1996 c 88 § 3.]
WA Rev Code § 82.23B.025 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23B - Oil Spill Response Tax.|82.23B.025 - Tax preferences—Expiration dates.

RCW 82.23B.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 § 1713.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.23B.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23B - Oil Spill Response Tax.|82.23B.030 - Exemption.

RCW 82.23B.030 Exemption.The taxes imposed under this chapter only apply to the first receipt of crude oil or petroleum products at a marine or bulk oil terminal in this state and not to the later transporting and subsequent receipt of the same oil or petroleum product, whether in the form originally received at a marine or bulk oil terminal in this state or after refining or other processing.[ 2015 c 274 § 15; 1992 c 73 § 9; 1991 c 200 § 803.]NOTES:Effective date—2015 c 274: See note following RCW 90.56.005.
WA Rev Code § 82.23B.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23B - Oil Spill Response Tax.|82.23B.040 - Credit—Crude oil or petroleum exported or sold for export.

RCW 82.23B.040 Credit—Crude oil or petroleum exported or sold for export.Credit must be allowed against the taxes imposed under this chapter for any crude oil or petroleum products received at a marine or bulk oil terminal and subsequently exported from or sold for export from the state.[ 2015 c 274 § 16; 1992 c 73 § 10; 1991 c 200 § 804.]NOTES:Effective date—2015 c 274: See note following RCW 90.56.005.
WA Rev Code § 82.23B.045 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23B - Oil Spill Response Tax.|82.23B.045 - Refund or credit—Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item.

RCW 82.23B.045 Refund or credit—Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item.(1) Any person having paid the tax imposed by this chapter who uses petroleum products as a consumer for a purpose other than as a fuel may claim refund or credit against the tax imposed under this chapter. For this purpose, the term consumer shall be defined as provided in RCW 82.04.190.(2) Any person having paid the tax imposed by this chapter who uses petroleum products as a component or ingredient in the manufacture of an item which is not a fuel may claim a refund or credit against the tax imposed by this chapter.(3) The amount of refund or credit claimed under this section may not exceed the amount of tax paid by the person making such claim on the petroleum products so consumed or used. The refund or credit allowed by this section shall be claimed on such forms and subject to such requirements as the department may prescribe by rule.[ 1992 c 73 § 8.]
WA Rev Code § 82.23B.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23B - Oil Spill Response Tax.|82.23B.050 - Rules.

RCW 82.23B.050 Rules.The department shall adopt such rules as may be necessary to enforce and administer the provisions of this chapter. Chapter 82.32 RCW applies to the administration, collection, and enforcement of the taxes levied under this chapter.[ 1991 c 200 § 808.]
WA Rev Code § 82.23B.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23B - Oil Spill Response Tax.|82.23B.060 - Imposition of taxes.

RCW 82.23B.060 Imposition of taxes.The taxes imposed in this chapter shall take effect October 1, 1991.[ 1991 c 200 § 809.]
WA Rev Code § 82.23B.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23B - Oil Spill Response Tax.|82.23B.900 - Effective dates—1991 c 200.

RCW 82.23B.900 Effective dates—1991 c 200.See RCW 90.56.901.
WA Rev Code § 82.23B.901 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23B - Oil Spill Response Tax.|82.23B.901 - Savings—1992 c 73.

RCW 82.23B.901 Savings—1992 c 73.The amendment of RCW 82.23B.010, 82.23B.020, 82.23B.030, and 82.23B.040 by chapter 73, Laws of 1992, shall not be construed as affecting any existing right acquired or liability or obligation incurred under the sections or under any rule or order adopted under the sections, nor as affecting any proceeding instituted under the sections.[ 1992 c 73 § 44.]
WA Rev Code § 82.23B.902 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.23B - Oil Spill Response Tax.|82.23B.902 - Effective dates—1992 c 73.

RCW 82.23B.902 Effective dates—1992 c 73.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 shall take effect immediately [March 26, 1992], except sections 6, 7, 9, and 10 of this act shall take effect October 1, 1992.[ 1992 c 73 § 46.]
WA Rev Code § 82.24.026 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.026 - Additional tax imposed—Where deposited.

RCW 82.24.026 Additional tax imposed—Where deposited.In addition to the tax imposed upon the sale, use, consumption, handling, possession, or distribution of cigarettes set forth in RCW 82.24.020, there is imposed a tax in an amount equal to three cents per cigarette.Beginning July 1, 2010, the revenue collected under this section must be deposited into the general fund.[ 2011 c 334 § 1; 2010 1st sp.s. c 22 § 3; 2009 c 479 § 67; 2008 c 86 § 302; 2005 c 514 § 1102.]NOTES:Effective date—2011 c 334: "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 12, 2011]." [ 2011 c 334 § 2.]Intent—Effective date—2010 1st sp.s. c 22: See notes following RCW 82.24.020.Effective date—2009 c 479: See note following RCW 2.56.030.Severability—Savings—Part headings not law—2008 c 86: See notes following RCW 82.14.030.Effective date—2005 c 514: See note following RCW 83.100.230.Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
WA Rev Code § 82.24.029 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.029 - Tax preferences—Expiration dates.

RCW 82.24.029 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 § 1714.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.24.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.040 - Duty of wholesaler.

RCW 82.24.040 Duty of wholesaler.(1) Except as authorized by this chapter, no person other than a licensed wholesaler shall possess in this state unstamped cigarettes.(2) No wholesaler in this state may possess within this state unstamped cigarettes except that:(a) Every wholesaler in the state who is licensed under Washington state law may possess within this state unstamped cigarettes for such period of time after receipt as is reasonably necessary to affix the stamps as required; and(b) Any wholesaler in the state who is licensed under Washington state law and who furnishes a surety bond in a sum satisfactory to the department, shall be permitted to set aside, without affixing the stamps required by this chapter, such part of the wholesaler's stock as may be necessary for the conduct of the wholesaler's business in making sales to persons in another state or foreign country or to instrumentalities of the federal government. Such unstamped stock shall be kept separate and apart from stamped stock.(3) Every wholesaler licensed under Washington state law shall, at the time of shipping or delivering any of the articles taxed herein to a point outside of this state or to a federal instrumentality, make a true duplicate invoice of the same which shall show full and complete details of the sale or delivery, whether or not stamps were affixed thereto, and shall transmit such true duplicate invoice to the department, at Olympia, not later than the fifteenth day of the following calendar month. For failure to comply with the requirements of this section, the department may revoke the permission granted to the taxpayer to maintain a stock of goods to which the stamps required by this chapter have not been affixed.(4) Unstamped cigarettes possessed by a wholesaler under subsection (2) of this section that are transferred by the wholesaler to another facility of the wholesaler within the borders of Washington shall be transferred in compliance with RCW 82.24.250.(5) Every wholesaler who is licensed by Washington state law shall sell cigarettes to retailers located in Washington only if the retailer has a current cigarette retailer's license or is an Indian tribal organization authorized to possess untaxed cigarettes under this chapter and the rules adopted by the department.(6) Nothing in this section shall be construed as limiting any otherwise lawful activity under a cigarette tax compact pursuant to chapter 43.06 RCW.[ 2003 c 114 § 3; 1995 c 278 § 3; 1990 c 216 § 2; 1969 ex.s. c 214 § 1; 1961 c 15 § 82.24.040. Prior: 1959 c 270 § 4; prior: 1949 c 228 § 13, part; 1943 c 156 § 11, part; 1941 c 178 § 13, part; 1939 c 225 § 23, part; 1935 c 180 § 82, part; Rem. Supp. 1949 § 8370-82, part.]NOTES:Effective date—1995 c 278: See note following RCW 82.24.010.
WA Rev Code § 82.24.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.050 - Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.

RCW 82.24.050 Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.(1) No retailer in this state may possess unstamped cigarettes within this state unless the person is also a wholesaler in possession of the cigarettes in accordance with RCW 82.24.040.(2) A retailer may obtain cigarettes only from a wholesaler subject to the provisions of this chapter.(3) Only a retailer licensed under this chapter may provide consumers with access to a commercial cigarette-making machine to make roll-your-own cigarettes. A retailer is prohibited from allowing the use of a commercial cigarette-making machine by a person unless, contemporaneously to the person's use of the machine, the retailer provides the consumer with a box or similar container to transport roll-your-own cigarettes and such box is affixed with the appropriate stamp or stamps as required under RCW 82.24.030(6). A consumer must transport roll-your-own cigarettes from a retailer's place of business only in such box or similar container.(4) A commercial cigarette-making machine must have a secure meter that counts the number of cigarettes made, manufactured, or fabricated by the machine and that cannot be accessed, except for the sole purpose of taking meter readings, altered or reset by the machine operator.[ 2012 2nd sp.s. c 4 § 4; 2003 c 114 § 4; 1995 c 278 § 4; 1990 c 216 § 3; 1969 ex.s. c 214 § 2; 1961 c 15 § 82.24.050. Prior: 1959 c 270 § 5; prior: 1949 c 228 § 13, part; 1943 c 156 § 11, part; 1941 c 178 § 13, part; 1939 c 225 § 23, part; 1935 c 180 § 82, part; Rem. Supp. 1949 § 8370-82, part.]NOTES:Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.Effective date—1995 c 278: See note following RCW 82.24.010.
WA Rev Code § 82.24.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.060 - Stamps—How affixed.

RCW 82.24.060 Stamps—How affixed.(1) Except as otherwise provided in this chapter, stamps must be affixed in such manner that they cannot be removed from the package or container without being mutilated or destroyed, which stamps so affixed are evidence of the tax imposed.(2) In the case of cigarettes contained in individual packages, as distinguished from cartons or larger units, the stamps must be affixed securely on each individual package.(3) With respect to roll-your-own cigarettes, stamps must be affixed securely on each individual box or similar container provided by the retailer to the consumer.[ 2012 2nd sp.s. c 4 § 5; 1961 c 15 § 82.24.060. Prior: 1959 c 270 § 6; prior: 1949 c 228 § 13, part; 1943 c 156 § 11, part; 1941 c 178 § 13, part; 1939 c 225 § 23, part; 1935 c 180 § 82, part; Rem. Supp. 1949 § 8370-82, part.]NOTES:Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.
WA Rev Code § 82.24.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.090 - Records—Preservation—Reports.

RCW 82.24.090 Records—Preservation—Reports.(1) Every wholesaler or retailer subject to the provisions of this chapter shall keep and preserve for a period of five years an accurate set of records. These records must show all transactions relating to the purchase and sale of any of the articles taxed under this chapter and show all physical inventories performed on those articles, all invoices, and a record of all stamps purchased. All such records and all stock of taxable articles on hand shall be open to inspection at all reasonable times by the department of revenue or its duly authorized agent.(2) All wholesalers shall within fifteen days after the first day of each month file with the department of revenue a report of all drop shipment sales made by them to retailers within this state during the preceding month. The report shall show the name and address of the retailer to whom the cigarettes were sold, the kind and quantity, and the date of delivery thereof.[ 1995 c 278 § 6; 1975 1st ex.s. c 278 § 62; 1961 c 15 § 82.24.090. Prior: 1941 c 178 § 14; 1939 c 225 § 24; 1935 c 180 § 84; Rem. Supp. 1941 § 8370-84.]NOTES:Effective date—1995 c 278: See note following RCW 82.24.010.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.24.100 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.100 - Forgery or counterfeiting of stamps—Penalty.

RCW 82.24.100 Forgery or counterfeiting of stamps—Penalty.To forge or counterfeit any stamp of the kind herein provided is a felony.[ 1961 c 15 § 82.24.100. Prior: 1935 c 180 § 85; RRS § 8370-85.]