Revised Code of Washington
Chapter 82.16 - Public Utility Tax.
82.16.150 - Light and power business—Liability.

RCW 82.16.150
Light and power business—Liability.

Owners of a community solar project as defined in RCW 82.16.110(2)(a) (i) and (iii) must agree to hold harmless the light and power business serving the situs of the system, including any employee, for the good faith reliance on the information contained in an application or certification submitted by an administrator or company. In addition, the light and power business and any employee is immune from civil liability for the good faith reliance on any misstatement that may be made in such application or certification. Should a light and power business or employee prevail upon the defense provided in this section, it is entitled to recover expenses and reasonable attorneys' fees incurred in establishing the defense.

[ 2010 c 202 § 5.]

Structure Revised Code of Washington

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 82.16 - Public Utility Tax.

82.16.010 - Definitions.

82.16.020 - Public utility tax imposed—Additional tax imposed—Deposit of moneys.

82.16.023 - Tax preferences—Expiration dates.

82.16.030 - Taxable under each schedule if within its purview.

82.16.040 - Exemption.

82.16.0421 - Exemptions—Sales to electrolytic processing businesses.

82.16.045 - Exemptions and credits—Pollution control facilities.

82.16.046 - Exemptions—Operation of state route No. 16.

82.16.047 - Exemptions—Ride sharing.

82.16.0491 - Credit—Contributions to an electric utility rural economic development revolving fund.

82.16.0495 - Credit—Electricity sold to a direct service industrial customer.

82.16.0496 - Credit—Clean alternative fuel commercial vehicles—Alternative fuel vehicle infrastructure.

82.16.0497 - Credit—Light and power business, gas distribution business.

82.16.0498 - Credit—Sales of electricity or gas to an aluminum smelter.

82.16.0499 - Credit—Businesses that hire veterans.

82.16.050 - Deductions in computing tax.

82.16.053 - Deductions in computing tax—Light and power businesses.

82.16.055 - Deductions relating to energy conservation or production from renewable resources.

82.16.060 - May be taxed under other chapters.

82.16.080 - Administration.

82.16.090 - Light or power and gas distribution businesses—Information required on customer billings.

82.16.100 - Solid waste business not subject to chapter.

82.16.110 - Renewable energy system cost recovery—Definitions.

82.16.120 - Renewable energy system cost recovery—Application to light/power business—Certification—Limitations.

82.16.130 - Renewable energy system cost recovery—Light/power business tax credit.

82.16.150 - Light and power business—Liability.

82.16.155 - Tax preference performance statement—Joint legislative audit and review committee review—Washington State University data collection.

82.16.160 - Definitions—Renewable energy tax incentives.

82.16.165 - Annual production incentive certification.

82.16.170 - Community solar programs—Organization and administration—Certification for incentive payments.

82.16.175 - Shared commercial solar projects—Organization and administration.

82.16.180 - Solar modules—Sale and installation tax incentives.

82.16.182 - Community solar projects—Definitions.

82.16.183 - Community solar projects.

82.16.184 - Credit—Community solar projects.

82.16.185 - Credit—State energy performance standard—Early adoption incentive program.

82.16.305 - Exemptions—Joint municipal utility services authorities.

82.16.310 - Exemptions—Sales by a gas distribution business.

82.16.315 - Exemptions—Sales of electricity or gas to silicon smelters.

82.16.320 - Exemptions—Qualifying grants—National emergency or state of emergency.

82.16.325 - Exemptions—Services for farms.