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Code · Washington · Title 82 — Excise Taxes · Chapter 82.64

RCW 82.64.010

417 words·~2 min read·/wa/title-82/chapter-82-64/82-64-010·

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)"Carbonated beverage" has its ordinary meaning and includes any nonalcoholic liquid intended for human consumption which contains carbon dioxide, whether carbonation is obtained by natural or artificial means.
(2)"Previously taxed syrup" means syrup in respect to which a tax has been paid under this chapter.
(3)"Syrup" means a concentrated liquid which is added to carbonated water to produce a carbonated beverage.
(4)Except for terms defined in this section, the definitions in chapters 82.04 , 82.08, and 82.12 RCW apply to this chapter.
[ 1994 sp.s. c 7 s 905 (Referendum Bill No. 43, approved November 8, 1994); 1991 c 80 s 1 ; 1989 c 271 s 505 .]
Notes:
Construction — 1994 sp.s. c 7 ss 905-908: "Sections 905 through 908, chapter 7, Laws of 1994 sp. sess. shall not be construed as affecting any existing right acquired or liability or obligation incurred, nor as affecting any proceeding instituted under those sections, before July 1, 1995." [ 1994 sp.s. c 7 s 912 (Referendum Bill No. 43, approved November 8, 1994).]
Contingent partial referendum — 1994 sp.s. c 7 ss 901-909: See note following RCW 66.24.210 .
Finding — Intent — Severability — Effective dates — Contingent expiration date — 1994 sp.s. c 7: See notes following RCW 43.70.540 .
Policy — 1991 c 80: "The taxes imposed in this act are intended to raise revenue for the enforcement of the drug laws of the state. It is the policy of the state to actively combat the problem of drug abuse by aggressive enforcement of the state's drug laws and by extensive promotion of public education programs designed to increase public and consumer awareness of the state's drug problem and its enforcement measures." [ 1991 c 80 s 6 .]
Savings — 1991 c 80: "The amendatory sections of this act shall not be construed as affecting any existing right acquired or liability or obligation incurred under those sections as they existed before this act or under any rule or order adopted under those sections, nor as affecting any proceeding instituted under those sections." [ 1991 c 80 s 8 .]
Effective date — 1991 c 80: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect June 1, 1991." [ 1991 c 80 s 9 .]
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