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

ExemptionActivities 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.

NOTES:

Effective dates2010 1st sp.s. c 19: See note following RCW 82.14B.010.
FindingsEffective dates1998 c 304: See notes following RCW 82.14B.020.
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