*** CHANGE IN 2026 *** (SEE 2487.SL) ***
This chapter does not apply to any health maintenance organization, health care service contractor, or certified health plan in respect to premiums or prepayments that are taxable under RCW 48.14.0201.
RCW 82.04.322
Exemptions—Health maintenance organization, health care service contractor, certified health plan.
Applied in 7 court decisions — leading case SKAGIT PUBLIC HOSP. v. Dept. of Revenue (2010)
Most recently applied in Grp. Health Coop. v. Department of Revenue (April 2019)
1993 c 492 s 303.
How often courts cite this section
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.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.