82.21.020  <<  82.21.030 >>   82.21.040

Pollution tax.

(1) A tax is imposed on the privilege of possession of hazardous substances in this state. The rate of the tax shall be seven-tenths of one percent multiplied by the wholesale value of the substance.
(2) Moneys collected under this chapter shall be deposited in the toxics control accounts under RCW 70.105D.070.
(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.
[1989 c 2 ยง 10 (Initiative Measure No. 97, approved November 8, 1988).]
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