Washington § 82.64.040 - Credit against tax.

Full text of Washington Revised Code of Washington § 82.64.040 — Credit against tax., with citation guidance and answers to common questions.

§ 82.64.040. Credit against tax.

(1) Credit shall be allowed, in accordance with rules of the department, against the taxes imposed in this chapter for any syrup tax paid to another state with respect to the same syrup. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to that syrup.
(2) For the purpose of this section:
(a) "Syrup tax" means a tax:
(i) That is imposed on the sale at wholesale of syrup and that is not generally imposed on other activities or privileges; and
(ii) That is measured by the volume of the syrup.
(b) "State" means (i) a state of the United States other than Washington, or any political subdivision of such other state, (ii) the District of Columbia, and (iii) any foreign country or political subdivision thereof.
[ 1994 sp.s. c 7 s 908 (Referendum Bill No. 43, approved November 8, 1994); 1991 c 80 s 7; 1989 c 271 s 508.]

Notes

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.
Construction—1994 sp.s. c 7 ss 905-908: See note following RCW 82.64.010.
Policy—Savings—Effective date—1991 c 80: See notes following RCW 82.64.010.

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Frequently Asked Questions About Washington § 82.64.040

What does Revised Code of Washington § 82.64.040 cover?

Section 82.64.040 ("Credit against tax.") 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 § 82.64.040?

A common citation format is "Revised Code of Washington § 82.64.040" (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 § 82.64.040 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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