Code · Washington · Title 82 — Excise Taxes · Chapter 82.04

RCW 82.04.4265

126 words·~1 min read·/wa/title-82/chapter-82-04/82-04-4265·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)This chapter does not apply to amounts received by a comprehensive cancer center to the extent the amounts are exempt from federal income tax.

(2)For the purposes of this section, "comprehensive cancer center" means a cancer center that has written confirmation that it is recognized by the national cancer institute as a comprehensive cancer center and that qualifies as an exempt organization under 26 U.S.C. Sec. 501(c)(3) as existing on July 1, 2006.

[ 2005 c 514 s 401 .]

Notes:

Effective date — 2005 c 514 ss 401-403: "Sections 401 through 403 of this act take effect July 1, 2006." [ 2005 c 514 s 1304 .]

Part headings not law — Severability — 2005 c 514: See notes following RCW 82.12.808 .