Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 82. EXCISE TAXES |
Chapter 82.04. Business and occupation tax. |
Section 82.04.4265. Exemptions—Comprehensive cancer centers.
Latest version.
- (1) This chapter does not apply to amounts received by a comprehensive cancer center to the extent the amounts are exempt from federal income tax.(2) For the purposes of this section, "comprehensive cancer center" means a cancer center that has written confirmation that it is recognized by the national cancer institute as a comprehensive cancer center and that qualifies as an exempt organization under 26 U.S.C. Sec. 501(c)(3) as existing on July 1, 2006.NOTES:Effective date—2005 c 514 §§ 401-403: "Sections 401 through 403 of this act take effect July 1, 2006." [ 2005 c 514 § 1304.]Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.