CERTIFICATION OF ENROLLMENT

 

             ENGROSSED SUBSTITUTE SENATE BILL 6060

 

 

                   Chapter 105, Laws of 2002

 

 

                        57th Legislature

                      2002 Regular Session

 

 

HAZARDOUS SUBSTANCES TAX

 

 

 

                    EFFECTIVE DATE:  7/1/02

 

Passed by the Senate February 15, 2002

  YEAS 47   NAYS 0

 

 

               BRAD OWEN

President of the Senate

 

Passed by the House March 8, 2002

  YEAS 96   NAYS 0

             CERTIFICATE

 

I, Tony M. Cook, Secretary of the Senate of the State of Washington, do hereby certify that the attached is  ENGROSSED SUBSTITUTE SENATE BILL 6060 as passed by the Senate and the House of Representatives on the dates hereon set forth.

 

 

 

              FRANK CHOPP

Speaker of the

      House of Representatives

            TONY M. COOK

                            Secretary

 

 

 

 

 

 

Approved March 22, 2002 Place Style On Codes above, and Style Off Codes below.      

                                FILED          

 

 

           March 22, 2002 - 1:02 p.m.

 

 

 

              GARY LOCKE

Governor of the State of Washington

                 Secretary of State

                 State of Washington


          _______________________________________________

 

               ENGROSSED SUBSTITUTE SENATE BILL 6060

          _______________________________________________

 

             Passed Legislature - 2002 Regular Session

 

State of Washington   57th Legislature        2002 Regular Session

 

By Senate Committee on Ways & Means (originally sponsored by Senator Fraser; by request of Department of Revenue)

 

READ FIRST TIME 02/04/2002.

Updating references for purposes of the hazardous substances tax.      


    AN ACT Relating to updating references for purposes of the hazardous substances tax for periods beginning July 1, 2002; amending RCW 82.21.020; and providing an effective date.

 

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

 

    Sec. 1.  RCW 82.21.020 and 1989 c 2 s 9 are each amended to read as follows:

    Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

    (1) "Hazardous substance" means:

    (a) Any substance that, on March 1, ((1989)) 2002, is a hazardous substance under section 101(14) of the federal comprehensive environmental response, compensation, and liability act of 1980, 42 U.S.C. Sec. 9601(14), as amended by Public Law 99-499 on October 17, 1986, except that hazardous substance does not include the following noncompound metals when in solid form in a particle larger than one hundred micrometers (0.004 inches) in diameter:  Antimony, arsenic, beryllium, cadmium, chromium, copper, lead, nickel, selenium, silver, thallium, or zinc;

    (b) Petroleum products;

    (c) Any pesticide product required to be registered under section 136a of the federal insecticide, fungicide and rodenticide act, 7 U.S.C. Sec. 136 et seq., as amended by Public Law 104-170 on August 3, 1996; and

    (d) Any other substance, category of substance, and any product or category of product determined by the director of ecology by rule to present a threat to human health or the environment if released into the environment.  The director of ecology shall not add or delete substances from this definition more often than twice during each calendar year.  For tax purposes, changes in this definition shall take effect on the first day of the next month that is at least thirty days after the effective date of the rule.  The word "product" or "products" as used in this paragraph (d) means an item or items containing both:  (i) One or more substances that are hazardous substances under (a), (b), or (c) of this subsection or that are substances or categories of substances determined under this paragraph (d) to present a threat to human health or the environment if released into the environment; and (ii) one or more substances that are not hazardous substances.

    (2) "Petroleum product" means plant condensate, lubricating oil, gasoline, aviation fuel, kerosene, diesel motor fuel, benzol, fuel oil, residual oil, liquefied or liquefiable gases such as butane, ethane, and propane, and every other product derived from the refining of crude oil, but the term does not include crude oil.

    (3) "Possession" means the control of a hazardous substance located within this state and includes both actual and constructive possession.  "Actual possession" occurs when the person with control has physical possession.  "Constructive possession" occurs when the person with control does not have physical possession.  "Control" means the power to sell or use a hazardous substance or to authorize the sale or use by another.

    (4) "Previously taxed hazardous substance" means a hazardous substance in respect to which a tax has been paid under this chapter and which has not been remanufactured or reprocessed in any manner (other than mere repackaging or recycling for beneficial reuse) since the tax was paid.

    (5) "Wholesale value" means fair market wholesale value, determined as nearly as possible according to the wholesale selling price at the place of use of similar substances of like quality and character, in accordance with rules of the department.

    (6) Except for terms defined in this section, the definitions in chapters 82.04, 82.08, and 82.12 RCW apply to this chapter.

 

    NEW SECTION.  Sec. 2.  This act takes effect July 1, 2002.


    Passed the Senate February 15, 2002.

    Passed the House March 8, 2002.

Approved by the Governor March 22, 2002.

    Filed in Office of Secretary of State March 22, 2002.