RCW 48.14.027
Exemption for state health care premiums before July 1, 1990.
The taxes imposed in RCW 48.14.020 do not apply to premiums collected or received before July 1, 1990, for medical and dental coverage purchased under chapter 41.05 RCW.
[ 1988 c 107 § 32.]
NOTES:
Implementation—Effective dates—1988 c 107: See RCW 41.05.901.
Structure Revised Code of Washington
Chapter 48.14 - Fees and Taxes.
48.14.0201 - Premiums and prepayments tax—Health care services—Exemptions—State preemption.
48.14.022 - Taxes—Exemptions and deductions.
48.14.025 - Prepayment of tax obligations under RCW 48.14.020.
48.14.027 - Exemption for state health care premiums before July 1, 1990.
48.14.040 - Retaliatory provision.
48.14.060 - Failure to pay tax—Penalty.
48.14.080 - Premium tax in lieu of other forms—Exceptions—Definition.
48.14.090 - Determining amount of direct premium taxable in this state.
48.14.100 - Foreign or alien insurers, continuing liability for taxes.