These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
Exemptions—Comprehensive cancer centers.
(1) This chapter does not apply to amounts received by a comprehensive cancer center to the extent the amounts are exempt from federal income tax.
(2) For the purposes of this section, "comprehensive cancer center" means a cancer center that has written confirmation that it is recognized by the national cancer institute as a comprehensive cancer center and that qualifies as an exempt organization under 26 U.S.C. Sec. 501(c)(3) as existing on July 1, 2006.
NOTES:
Effective date—2005 c 514 §§ 401-403: "Sections 401 through 403 of this act take effect July 1, 2006." [
2005 c 514 § 1304.]
Part headings not law—Severability—2005 c 514: See notes following RCW
82.12.808.