RCW 82.65A.900

Expiration date—Savings—Application—1992 c 80.

Applied in 2 court decisions — leading case CLARK COUNTY PUD v. Dept. of Revenue (2010)

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

1992 c 80 s 6.

(1) RCW 82.65A.020 through 82.65A.040 shall expire on the expiration date determined under RCW 82.65A.010.

(2) The expiration of RCW 82.65A.020 through 82.65A.040 shall not be construed as affecting any existing right acquired or liability or obligation incurred under those sections or under any rule or order adopted under those sections, nor as affecting any proceeding instituted under those sections.

(3) Taxes that have been paid under RCW 82.65A.020 through 82.65A.040, but are properly attributable to taxable events occurring after the expiration of those sections, shall be credited or refunded as provided in RCW 82.32.060.

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