Washington § 82.17.050 Application of tax to manufacturers that sell fewer than 25,000 vehicles.

Washington Statutes

§ 82.17.050 — Application of tax to manufacturers that sell fewer than 25,000 vehicles.

Washington § 82.17.050

Title 82EXCISE TAXES

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

This text of Washington § 82.17.050 (Application of tax to manufacturers that sell fewer than 25,000 vehicles.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 82.17.050 (2026).

Text

The tax imposed under RCW 82.17.030 does not apply to a manufacturer that banks or sells credits associated with zero-emission vehicles or qualifying plug-in hybrid zero-emission vehicles in an amount below a total of 25,000 zero-emission vehicles or plug-in hybrid zero-emission vehicles that are banked or sold for a model year by the manufacturer. A manufacturer that banks or sells ZEV credits, in total, for a model year of zero-emission vehicle program implementation in an amount equal to or exceeding the ZEV credits associated with 25,000 zero-emission vehicles or plug-in hybrid zero-emission vehicles must pay the tax imposed under this chapter on each credit banked or sold by the manufacturer for that model year.

Findings — Intent — Tax preference performance statement exemption — Aut

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The tax imposed under RCW 82.17.030 does not apply to a manufacturer that banks or sells credits associated with zero-emission vehicles or qualifying plug-in hybrid zero-emission vehicles in an amount below a total of 25,000 zero-emission vehicles or plug-in hybrid zero-emission vehicles that are banked or sold for a model year by the manufacturer. A manufacturer that banks or sells ZEV credits, in total, for a model year of zero-emission vehicle program implementation in an amount equal to or exceeding the ZEV credits associated with 25,000 zero-emission vehicles or plug-in hybrid zero-emission vehicles must pay the tax imposed under this chapter on each credit banked or sold by the manufacturer for that model year.

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