Revised Code of Washington Title 82 — Excise Taxes
RCW 82.04.4265 — Exemptions — Comprehensive cancer centers
(1) This chapter does not apply to amounts received by a comprehensive cancer center to the extent the amounts are exempt from federal income tax. (2) For the purposes of this section, "comprehensive cancer center" means a cancer center that has written confirmation that it is recognized by the national cancer institute as a comprehensive cancer center and that qualifies as an exempt organization under 26 U.S.C. Sec. 501(c)(3) as existing on July 1, 2006. [ 2005 c 514 s 401 .] Notes: Effective date — 2005 c 514 ss 401-403: "Sections 401 through 403 of this act take effect July 1, 2006." [ 2005 c 514 s 1304 .] Part headings not law — Severability — 2005 c 514: See notes following RCW 82.12.808 .
Source: official text