Chapter 82.16 RCW

PUBLIC UTILITY TAX

Sections

HTMLPDF 82.16.010Definitions.
HTMLPDF 82.16.020Public utility tax imposed—Additional tax imposed—Deposit of moneys.
HTMLPDF 82.16.023Tax preferences—Expiration dates.
HTMLPDF 82.16.030Taxable under each schedule if within its purview.
HTMLPDF 82.16.040Exemption.
HTMLPDF 82.16.0421Exemptions—Sales to electrolytic processing businesses.
HTMLPDF 82.16.045Exemptions and credits—Pollution control facilities.
HTMLPDF 82.16.046Exemptions—Operation of state route No. 16.
HTMLPDF 82.16.047Exemptions—Ride sharing.
HTMLPDF 82.16.0491Credit—Contributions to an electric utility rural economic development revolving fund.
HTMLPDF 82.16.0495Credit—Electricity sold to a direct service industrial customer.
HTMLPDF 82.16.0496Credit—Clean alternative fuel commercial vehicles—Alternative fuel vehicle infrastructure.
HTMLPDF 82.16.0497Credit—Light and power business, gas distribution business.
HTMLPDF 82.16.0498Credit—Sales of electricity or gas to an aluminum smelter.
HTMLPDF 82.16.050Deductions in computing tax.
HTMLPDF 82.16.053Deductions in computing tax—Light and power businesses.
HTMLPDF 82.16.055Deductions relating to energy conservation or production from renewable resources.
HTMLPDF 82.16.060May be taxed under other chapters.
HTMLPDF 82.16.080Administration.
HTMLPDF 82.16.090Light or power and gas distribution businesses—Information required on customer billings.
HTMLPDF 82.16.100Solid waste business not subject to chapter.
HTMLPDF 82.16.110Renewable energy system cost recovery—Definitions.
HTMLPDF 82.16.120Renewable energy system cost recovery—Application to light/power business—Certification—Limitations.
HTMLPDF 82.16.130Renewable energy system cost recovery—Light/power business tax credit.
HTMLPDF 82.16.150Light and power business—Liability.
HTMLPDF 82.16.155Tax preference performance statement—Joint legislative audit and review committee review—Washington State University data collection.
HTMLPDF 82.16.160Definitions—Renewable energy tax incentives.
HTMLPDF 82.16.165Annual production incentive certification.
HTMLPDF 82.16.170Community solar programs—Organization and administration—Certification for incentive payments.
HTMLPDF 82.16.175Shared commercial solar projects—Organization and administration.
HTMLPDF 82.16.180Solar modules—Sale and installation tax incentives.
HTMLPDF 82.16.182Community solar projects—Definitions.
HTMLPDF 82.16.183Community solar projects.
HTMLPDF 82.16.184Credit—Community solar projects.
HTMLPDF 82.16.185Credit—State energy performance standard—Early adoption incentive program.
HTMLPDF 82.16.187Credit—Alternative jet fuel.
HTMLPDF 82.16.305Exemptions—Joint municipal utility services authorities.
HTMLPDF 82.16.310Exemptions—Sales by a gas distribution business.
HTMLPDF 82.16.315Exemptions—Sales of electricity or gas to silicon smelters.
HTMLPDF 82.16.320Exemptions—Qualifying grants—National emergency or state of emergency.
HTMLPDF 82.16.325Exemptions—Services for farms.
HTMLPDF 82.16.330Exemptions—Allowances, offset credits, and price ceiling units under chapter 70A.65 RCW.

NOTES:

Commute trip reduction incentives: Chapter 82.70 RCW.
Public utility districts, privilege tax: Chapter 54.28 RCW.