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Washington Revised Code Title 82. Excise Taxes § 82.04.4276. Deductions--Loans to rural electric cooperatives (Expires January 1, 2034)

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) In computing tax there may be deducted from the measure of tax, amounts received by a cooperative finance organization where the amounts are derived from loans to rural electric cooperatives or other nonprofit or governmental providers of utility services organized under the laws of this state.

(2) For the purposes of this section, the following definitions apply:

(a) “Cooperative finance organization” means a nonprofit organization with the primary purpose of providing, securing, or otherwise arranging financing for rural electric cooperatives.

(b) “Rural electric cooperative” means a nonprofit, customer-owned organization that provides utility services to rural areas.

(3) This section expires January 1, 2034.

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Cite this article: FindLaw.com - Washington Revised Code Title 82. Excise Taxes § 82.04.4276. Deductions--Loans to rural electric cooperatives (Expires January 1, 2034) - last updated January 01, 2025 | https://codes.findlaw.com/wa/title-82-excise-taxes/wa-rev-code-82-04-4276/

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