Washington § 54.28.025 - Tax imposed with respect to thermal electric generating facilities — Rate — Additional tax imposed.

Full text of Washington Revised Code of Washington § 54.28.025 — Tax imposed with respect to thermal electric generating facilities — Rate — Additional tax imposed., with citation guidance and answers to common questions.

§ 54.28.025. Tax imposed with respect to thermal electric generating facilities — Rate — Additional tax imposed.

(1) There is hereby levied and there shall be collected from every district operating a thermal electric generating facility, as defined in RCW 54.28.010 as now or hereafter amended, having a design capacity of two hundred fifty thousand kilowatts or more, located on a federal reservation, which is placed in operation after September 21, 1977, a tax for the act or privilege of engaging within the state in the business of generating electricity for use or sale, equal to one and one-half percent of wholesale value of energy produced for use or sale, except energy used in the operation of component parts of the power plant and associated transmission facilities under control of the person operating the power plant.
(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 9; 1982 1st ex.s. c 35 s 19; 1977 ex.s. c 366 s 6.]

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.

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

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Frequently Asked Questions About Washington § 54.28.025

What does Revised Code of Washington § 54.28.025 cover?

Section 54.28.025 ("Tax imposed with respect to thermal electric generating facilities — Rate — 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 § 54.28.025?

A common citation format is "Revised Code of Washington § 54.28.025" (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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