82.14B.160 - Exemption -- Activities immune from taxation under constitutions. - Washington Statutes

Exemption — Activities immune from taxation under constitutions. (Effective until January 1, 2011.)

The taxes imposed 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.

[1998 c 304 § 8.]

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

RCW 82.14B.160

Exemption — Activities immune from taxation under constitutions. (Effective January 1, 2011.)

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 § 11; 1998 c 304 § 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.