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ENGROSSED
SUBSTITUTE SENATE BILL 6060
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Passed
Legislature - 2002 Regular Session
State of Washington 57th
Legislature 2002 Regular Session
By
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.
