Public-domain · open source
OpenJurist

RCW 54.28.020

Tax imposed—Rates—Additional tax imposed.

Applied in 5 court decisions — leading case 82 Wash. 2d 839 - Brewster Public Schools v. Public Utility District No. 1 (1973)

Most recently applied in CLARK COUNTY PUD v. Dept. of Revenue (January 2010)

1983 2nd ex.s. c 3 s 8; 1982 1st ex.s. c 35 s 18; 1977 ex.s. c 366 s 2; 1959 c 274 s 2; 1957 c 278 s 2

How often courts cite this section

19671970198019902000201020
citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

(1) There is hereby levied and there shall be collected from every district a tax for the act or privilege of engaging within this state in the business of operating works, plants or facilities for the generation, distribution and sale of electric energy. With respect to each such district, except with respect to thermal electric generating facilities taxed under RCW 54.28.025, such tax shall be the sum of the following amounts: (a) Two percent of the gross revenues derived by the district from the sale of all electric energy which it distributes to consumers who are served by a distribution system owned by the district; (b) five percent of the first four mills per kilowatt-hour of wholesale value of self-generated energy distributed to consumers by a district; (c) five percent of the first four mills per kilowatt-hour of revenue obtained by the district from the sale of self-generated energy for resale.

(2) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (1) of this section.

Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.