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Current as of April 06, 2022 | Updated by FindLaw Staff
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
(1) “Carbonated beverage” has its ordinary meaning and includes any nonalcoholic liquid intended for human consumption which contains carbon dioxide, whether carbonation is obtained by natural or artificial means.
(2) “Previously taxed syrup” means syrup in respect to which a tax has been paid under this chapter.
(3) “Syrup” means a concentrated liquid which is added to carbonated water to produce a carbonated beverage.
(4) Except for terms defined in this section, the definitions in chapters 82.04, 82.08, and 82.12 RCW apply to this chapter.
Cite this article: FindLaw.com - Washington Revised Code Title 82. Excise Taxes § 82.64.010. Definitions - last updated April 06, 2022 | https://codes.findlaw.com/wa/title-82-excise-taxes/wa-rev-code-82-64-010/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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