RCW 82.14B.160: Exemption—Activities immune from taxation under constitutions.

82.14B.150 << 82.14B.160 >> 82.14B.200

PDFRCW 82.14B.160

Exemption—Activities immune from taxation under constitutions.

The taxes imposed or authorized by this chapter do not apply to any activity that the state or county is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.

[ 2010 1st sp.s. c 19 s 11; 1998 c 304 s 8.]

NOTES:

Effective dates—2010 1st sp.s. c 19: See note following RCW 82.14B.010.

Findings—Effective dates—1998 c 304: See notes following RCW 82.14B.020.