{"data":{"id":"us-wa/rcw-82.17.050","jurisdiction":"us-wa","citation":"RCW 82.17.050","heading":"Application of tax to manufacturers that sell fewer than 25,000 vehicles.","body":"The tax imposed under RCW 82.17.030 does not apply to a manufacturer that banks or sells credits associated with zero-emission vehicles or qualifying plug-in hybrid zero-emission vehicles in an amount below a total of 25,000 zero-emission vehicles or plug-in hybrid zero-emission vehicles that are banked or sold for a model year by the manufacturer. A manufacturer that banks or sells ZEV credits, in total, for a model year of zero-emission vehicle program implementation in an amount equal to or exceeding the ZEV credits associated with 25,000 zero-emission vehicles or plug-in hybrid zero-emission vehicles must pay the tax imposed under this chapter on each credit banked or sold by the manufacturer for that model year.","path":["Title 82","Chapter 82.17"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.17.050","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:27:34Z","sha256":"3b15e02c702eb61f3b3df1c8027a84ee3ac6daa0038f2b3a668effc0bf39e947","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.17.040","next":"us-wa/rcw-82.18.010"},"notice":"GroundRules: Original legal text. Not legal advice."}