Washington § 82.19.030 - Rule-making authority tax — Items subject to — Reporting and accounting.

Full text of Washington Revised Code of Washington § 82.19.030 — Rule-making authority tax — Items subject to — Reporting and accounting., with citation guidance and answers to common questions.

§ 82.19.030. Rule-making authority tax — Items subject to — Reporting and accounting.

(1) The department of revenue, by rule, may, if such is required, define those items subject to tax under RCW 82.19.020. In making any such definitions, the department of revenue shall be guided by the following standards:
(a) It is the purpose of this chapter to accomplish effective control of litter within this state;
(b) It is the purpose of this chapter to allocate a portion of the cost of administration of this chapter to those industries manufacturing and/or selling products and the packages, wrappings, or containers thereof which are reasonably related to the litter problem within this state.
(2) Instead of requiring each business to separately account for taxable and nontaxable products under this chapter, the department may provide, by rule, that the tax imposed in this chapter be reported and paid based on a percentage of total sales for a particular type of business if the department determines that the percentage reasonably approximates the taxable activity of the particular type of business.
[ 1992 c 175 s 5; 1971 ex.s. c 307 s 14. Formerly RCW 70.93.140.]

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

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Frequently Asked Questions About Washington § 82.19.030

What does Revised Code of Washington § 82.19.030 cover?

Section 82.19.030 ("Rule-making authority tax — Items subject to — Reporting and accounting.") 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 § 82.19.030?

A common citation format is "Revised Code of Washington § 82.19.030" (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 § 82.19.030 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

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.