Wash. Rev. Code § 54.28.050

Current through 2024

Section 54.28.050 - Distribution of tax

(1) Except as provided in subsection (2) of this section, the department of revenue must instruct the state treasurer, after placing thirty-seven and six-tenths percent of the taxes collected under RCW 54.28.020(1) in the state general fund to be dedicated for the benefit of the public schools, to distribute the balance collected under RCW 54.28.020(1)(a) to each county in proportion to the gross revenue from sales made within each county; and to distribute the balance collected under RCW 54.28.020(1) (b) and (c) as follows:

(a) If the entire generating facility, including reservoir, if any, is in a single county then all of the balance to the county where such generating facility is located;

(b) If any reservoir is in more than one county, then to each county in which the reservoir or any portion thereof is located a percentage equal to the percentage determined by dividing the total cost of the generating facilities, including adjacent switching facilities, into twice the cost of land and land rights acquired for any reservoir within each county, land and land rights to be defined the same as used by the federal energy regulatory commission;

(c) If the powerhouse and dam, if any, in connection with such reservoir are in more than one county, the balance must be divided sixty percent to the county in which the owning district is located and forty percent to the other county or counties or if the powerhouse and dam, if any, are owned by a joint operating agency organized under chapter 43.52 RCW, or by more than one district or are outside the county of the owning district, then to be divided equally between the counties in which such facilities are located. If all of the powerhouse and dam, if any, are in one county, then the balance must be distributed to the county in which the facilities are located.

(2) The department of revenue must instruct the state treasurer to adjust distributions under this section, in whole or in part, to account for each county's proportionate share of amounts previously distributed under this section and subsequently refunded to a public utility district under RCW 82.32.060.

(3) The provisions of this section do not apply to the distribution of taxes collected under RCW 54.28.025.

RCW 54.28.050

Amended by 2017 c 323,§ 104, eff. 1/1/2018.

1982 1st ex.s. c 35 § 21; 1980 c 154 § 8; 1977 ex.s. c 366 § 4; 1975 1st ex.s. c 278 § 32; 1959 c 274 § 4; 1957 c 278 § 5. Prior: 1949 c 227 § 1(d); 1947 c 259 § 1(d); 1941 c 245 § 2(d); Rem. Supp. 1949 § 11616-2(d).

Effective dates- 2017 c 323 s s 101-109: See note following RCW 54.28.125.

Tax preference performance statement exemption-Automatic expiration date exemption- 2017 c 323 : See note following RCW 82.04.040.

Severability-Effective dates-1982 1st ex.s. c 35: See notes following RCW 82.08.020.

Purpose-Effective dates-Savings-Disposition of certain funds-Severability-1980 c 154: See notes following chapter 82.45 RCW digest.

Construction-Severability-1975 1st ex.s. c 278: See notes following RCW 11.08.160.

Effective date-1959 c 274: "The effective date of section 4 of this 1959 amendatory act shall be January 1, 1960." [ 1959 c 274 s 6.]