Washington § 54.28.020 - Tax imposed — Rates — Additional tax imposed.

Full text of Washington Revised Code of Washington § 54.28.020 — Tax imposed — Rates — Additional tax imposed., with citation guidance and answers to common questions.

§ 54.28.020. Tax imposed — Rates — Additional tax imposed.

(1) There is hereby levied and there shall be collected from every district a tax for the act or privilege of engaging within this state in the business of operating works, plants or facilities for the generation, distribution and sale of electric energy. With respect to each such district, except with respect to thermal electric generating facilities taxed under RCW 54.28.025, such tax shall be the sum of the following amounts: (a) Two percent of the gross revenues derived by the district from the sale of all electric energy which it distributes to consumers who are served by a distribution system owned by the district; (b) five percent of the first four mills per kilowatt-hour of wholesale value of self-generated energy distributed to consumers by a district; (c) five percent of the first four mills per kilowatt-hour of revenue obtained by the district from the sale of self-generated energy for resale.
(2) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (1) of this section.
[ 1983 2nd ex.s. c 3 s 8; 1982 1st ex.s. c 35 s 18; 1977 ex.s. c 366 s 2; 1959 c 274 s 2; 1957 c 278 s 2. Prior: 1949 c 227 s 1(a); 1947 c 259 s 1(a); 1941 c 245 s 2(a); Rem. Supp. 1949 s 11616-2(a).]

Notes

Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
Severability—1947 c 259: "If any section, subsection, clause, sentence or phrase of this act be for any reason adjudged unconstitutional, such adjudication shall not invalidate the remaining portions of this act, and the legislature hereby declares that it would have enacted this act notwithstanding the omission of the portion so adjudicated invalid." [ 1947 c 259 s 2.]

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

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Frequently Asked Questions About Washington § 54.28.020

What does Revised Code of Washington § 54.28.020 cover?

Section 54.28.020 ("Tax imposed — Rates — Additional tax imposed.") 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 § 54.28.020?

A common citation format is "Revised Code of Washington § 54.28.020" (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.

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