| WAC 17901 |
Public
utility tax--Energy conservation and cogeneration deductions. |
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
| WAC: |
458-20-17901 |
|
03/17/1993 |
Public utility tax--energy
conservation and cogeneration deductions.Effective 4/17/93 |
| RCW: | 82.16 |
|
1996 |
PUBLIC UTILITY TAX |
| |
82.16.055 |
|
03/01/90 |
Deductions relating to energy conservation or production from
renewable resources |
| ETA: | |
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| INDUSTRY GUIDES: |
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| SPECIAL
NOTICES: |
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| Subject
Title Reference: |
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| Public Utility Tax |
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04/30/2010 |
Electric Utility Tax Credit for Rural Economic Development Revolving Fund |
| Public Utility Tax |
|
5/20/09 |
Electric Utility Tax Credit for Rural Economic Development Revolving Fund |
| |
|
05/31/2007 |
Electric Utility Tax Credit for
Rural Economic Development Revolving Fund |
| Public
Utility Tax |
|
03/20/2008 |
Electric Utility Tax Credit for
Rural Economic Development Revolving Fund |
| Public
Utility Tax | |
03/20/2008 |
Electric Utility Tax Credit for
Rural Economic Development Revolving Fund |
| Incentives
/ Weatherization | |
05/22/2008 |
Sales and Use Tax Exemption for
Weatherization Assistance Program |
| DIRECTIVE: | |
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| RPM: | |
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| WTD: |
6 WTD 379 |
88-361 |
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PUBLIC
UTILITY TAX -- DEDUCTION -- ELIGIBLE PROJECTS -- MEASURE OF DEDUCTION. The
deduction provided by RCW 82.16.055(1)(a) is not for the total cost of an
eligible project, but only for those project costs for the production at the
plant for consumption within the state of Washington of electrical energy
produced or generated from cogeneration or renewable energy resources.
Project costs incurred because of Forest Service requirements, costs incurred
to mitigate effects on fish and wildlife, costs to provide access to
recreation areas, and costs for transmission or distribution are not
deductible.Costs for clearing land
for reservoir bottom and powerhouse were found deductible. |
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6 WTD 379 |
88-361 |
|
PUBLIC UTILITY
TAX--DEDUCTION--INTEREST. Debt service costs related to deductible
construction costs are deductible production expenses.A deduction of a percentage of ongoing
interest permitted at the same ratio deductible construction costs bear to
the total costs for the project. |
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16 WTD 138 |
96-255 |
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PUBLIC
UTILITY TAX -- ENERGY CONSERVATION -- BPA RATES.Public utilities may not deduct payments to
purchase power from BPA as conservation costs. |
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19 WTD 197 |
98-177 |
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PUBLIC UTILITY TAX – DEDUCTION –
ENERGY CONSERVATION – EXPENDITURES FOR.Eligibility for a public utility tax deduction for costs incurred in
implementing energy conservation measures is dependent on giving priority for
such measures to senior and low-income citizens.If a public utility company has more than
one program for achieving such conservation, where possible, each program
will be evaluated individually in judging whether it qualifies for the
deduction. |
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