Washington § 48.62.151 - Insurance premium taxes — Exemption.

Full text of Washington Revised Code of Washington § 48.62.151 — Insurance premium taxes — Exemption., with citation guidance and answers to common questions.

§ 48.62.151. Insurance premium taxes — Exemption.

A joint self-insurance program approved in accordance with this chapter is exempt from insurance premium taxes, from fees assessed under chapter 48.02 RCW, from chapters 48.32 and 48.32A RCW, from business and occupations taxes imposed under chapter 82.04 RCW, and from any assigned risk plan or joint underwriting association otherwise required by law. This section does not apply to and no exemption is provided for insurance companies issuing policies to cover program risks, nor does it apply to or provide an exemption for third-party administrators, surplus line brokers, or insurance producers serving the self-insurance program.
[ 2009 c 162 s 30; 2008 c 217 s 63; 1991 sp.s. c 30 s 15.]

Notes

Effective date—2009 c 162: See note following RCW 48.03.020.
Severability—Effective date—2008 c 217: See notes following RCW 48.03.020.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 48.62.151

What does Revised Code of Washington § 48.62.151 cover?

Section 48.62.151 ("Insurance premium taxes — Exemption.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 48.62.151?

A common citation format is "Revised Code of Washington § 48.62.151" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 48.62.151 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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