Washington § 82.17.010 Definitions.

Washington Statutes

§ 82.17.010 — Definitions.

Washington § 82.17.010

Title 82EXCISE TAXES

Ch. 82.17TAX ON THE BANKING AND SALE OF SURPLUS ZEV CREDITS

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Bluebook

Wash. Rev. Code § 82.17.010 (2026).

Text

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.

(1)"Banked" means a ZEV credit that a manufacturer has carried over for use in future model years in which a manufacturer has a shortfall or for use to offset a manufacturer's deficit carried over from a previous model year.

(2)"Manufacturer" has the same meaning as in WAC 173-423-040, as it existed as of January 1, 2025.

(3)"Model year" has the same meaning as in WAC 173-423-040, as it existed as of January 1, 2025.

(4)"Pooled" means a ZEV credit that has been earned in Washington and transferred to another state that implements a program for zero-emission vehicles that is consistent with California motor vehicle emissions standards and 42 U.S.C. Sec. 7507 (section 177 of t

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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.

(1) "Banked" means a ZEV credit that a manufacturer has carried over for use in future model years in which a manufacturer has a shortfall or for use to offset a manufacturer's deficit carried over from a previous model year.

(2) "Manufacturer" has the same meaning as in WAC 173-423-040, as it existed as of January 1, 2025.

(3) "Model year" has the same meaning as in WAC 173-423-040, as it existed as of January 1, 2025.

(4) "Pooled" means a ZEV credit that has been earned in Washington and transferred to another state that implements a program for zero-emission vehicles that is consistent with California motor vehicle emissions standards and 42 U.S.C. Sec. 7507 (section 177 of the federal clean air act).

(5) "Surplus" means when a manufacturer's zero-emission vehicle requirement performance is above the applicable annual zero-emission vehicle requirement, as calculated under the zero-emission vehicle program rules adopted by the department of ecology.

(6)(a) "Zero-emission vehicle program" means a rule adopted by the department of ecology under chapter 70A.30 RCW that requires manufacturers to deliver a minimum percentage of zero-emission vehicles in or into Washington that is applicable to passenger cars, light duty trucks, and medium duty vehicles. "Zero-emission vehicle program" includes the rule adopted by the department of ecology codified in chapter 173-423 WAC, as it existed as of May 20, 2025, and any successor rules adopted by the department of ecology applicable to passenger cars, light duty trucks, and medium duty vehicles.

(b) "Zero-emission vehicle program" does not include the advanced clean trucks rule adopted by the department of ecology under chapter 70A.30 RCW or other successor rules adopted by the department under chapter 70A.30 RCW applicable to heavy duty vehicles.

(7) "Zero-emission vehicle requirement" means a manufacturer's zero-emission vehicle production required, expressed in whole vehicles, for the applicable model year under the zero-emission vehicle program.

(8) "ZEV credit" means a unit of measure generated when a manufacturer delivers a zero-emission vehicle or qualifying plug-in hybrid vehicle for sale in Washington or undertakes other activities specified in rules adopted by the department of ecology to implement chapter 70A.30 RCW.

Findings — Intent — Tax preference performance statement exemption — Automatic expiration date exemption — Application — Effective date — 2025 c 419: See notes following RCW 82.17.030 .