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Code · Washington · Title 82 — Excise Taxes · Chapter 82.21

RCW 82.21.020

563 words·~3 min read·/wa/title-82/chapter-82-21/82-21-020

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

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, 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.
[ 2002 c 105 s 1 ; 1989 c 2 s 9 (Initiative Measure No. 97, approved November 8, 1988).]
Notes:
Effective date — 2002 c 105: "This act takes effect July 1, 2002." [ 2002 c 105 s 2 .]
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