RCW 82.12.0283
157 words·~1 min read·
/wa/title-82/chapter-82-12/82-12-0283·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The provisions of this chapter do not apply to the use of irrigation equipment if:
(1)The irrigation equipment was purchased by the lessor for the purpose of irrigating land controlled by the lessor;
(2)The lessor has paid tax under RCW 82.08.020 or 82.12.020 in respect to the irrigation equipment;
(3)The irrigation equipment is attached to the land in whole or in part;
(4)The irrigation equipment is not used in the production of cannabis; and
(5)The irrigation equipment is leased to the lessee as an incidental part of the lease of the underlying land to the lessee and is used solely on such land.
[ 2022 c 16 s 158 ; 2014 c 140 s 21 ; 1983 1st ex.s. c 55 s 6 .]
Notes:
Intent — Finding — 2022 c 16: See note following RCW 69.50.101 .
Effective dates — 1983 1st ex.s. c 55: See note following RCW 82.08.010 .