CERTIFICATION OF ENROLLMENT

SUBSTITUTE HOUSE BILL 1791

55th Legislature

1997 Regular Session

Passed by the House April 21, 1997

Yeas 89 Nays 0

Speaker of the

House of Representatives

Passed by the Senate April 10, 1997

Yeas 46 Nays 1

CERTIFICATE

I, Timothy A. Martin, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 1791 as passed by the House of Representatives and the Senate on the dates hereon set forth.

President of the Senate

Chief Clerk

Approved

FILED

Governor of the State of Washington

Secretary of State

State of Washington

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SUBSTITUTE HOUSE BILL 1791

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Passed Legislature - 1997 Regular Session

AS AMENDED BY THE SENATE

State of Washington 55th Legislature 1997 Regular Session

By House Committee on Agriculture & Ecology (originally sponsored by Representatives Mastin, Chandler, Linville, Grant, Clements, Mulliken, Koster, Boldt and Schoesler)

Read first time 03/03/97.

AN ACT Relating to the taxation of activities conducted for an agricultural commodity commission or board; and adding a new section to chapter 82.04 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1. A new section is added to chapter 82.04 RCW to read as follows:

(1) This chapter does not apply to any nonprofit organization in respect to amounts received from an agricultural commodity commission or agricultural commodity board created by state statute or a commission or board created under chapter 15.24, 15.26, 15.28, 15.44, 15.65, 15.66, 15.88, or 16.67 RCW.

(2) As used in this section, "nonprofit organization" means an organization that: Is exempt from federal income tax under 26 U.S.C. Section 501(c)(3), 501(c)(5), 501(c)(6), or 521; and has the same objectives for which the agricultural commodity commission or agricultural commodity board was formed.