§ 54.28.010 Definitions
§ 54.28.011 “Gross revenue” defined
§ 54.28.020 Tax imposed — Rates — Additional tax imposed
§ 54.28.025 Tax imposed with respect to thermal electric generating facilities — Rate — Additional tax imposed
§ 54.28.040 Tax computed — Payment — Penalties — Disposition
§ 54.28.050 Distribution of tax
§ 54.28.055 Distribution of tax proceeds from thermal electric generating facilities
§ 54.28.060 Interest
§ 54.28.070 Municipal taxes — May be passed on
§ 54.28.080 Additional tax for payment on bonded indebtedness of school districts
§ 54.28.090 Deposit of funds to credit of certain taxing districts — Retention and distribution of tax proceeds for county with district owned by another county
§ 54.28.100 Use of moneys received by taxing district
§ 54.28.110 Voluntary payments by district to taxing entity for removal of property from tax rolls
§ 54.28.120 Amount of tax if district acquires electric utility property from public service company
§ 54.28.125 Public utility district privilege tax — Tools for administration
§ 54.28.140 Tax preferences — Expiration dates
lawyer at desk

Ask a business law question, get an answer ASAP!
Thousands of highly rated, verified business lawyers.
Click here to chat with a lawyer about your rights.

Terms Used In Washington Code > Chapter 54.28 - Privilege taxes

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Distributes to consumers: means the sale of electric energy to ultimate consumers thereof, and does not include sales of electric energy for resale by the purchaser;
Washington Code 54.28.010
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Operating property: means all of the property utilized by a public utility district in the operation of a plant or system for the generation, transmission, or distribution of electric energy for sale;
    • Washington Code 54.28.010
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Placed in operation: means delivery of energy into a transmission or distribution system for use or sale in such a manner as to establish a value accruing to the power plant operator, except operation incidental to testing or start-up adjustments;
    • Washington Code 54.28.010
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.
  • Taxing districts: means counties, cities, towns, school districts, and road districts;
    • Washington Code 54.28.010
  • Thermal electric generating facility: means a steam-powered electrical energy producing facility utilizing nuclear or fossil fuels;
    • Washington Code 54.28.010
  • Wholesale value: means all costs of a public utility district associated with the generation and transmission of energy from its own generation and transmission system to the point or points of inter-connection with a distribution system owned and used by a district to distribute such energy to consumers, or in the event a distribution system owned by a district is not used to distribute such energy, then the term means the gross revenues derived by a district from the sale of such energy to consumers;
    • Washington Code 54.28.010