Tag: Wash Const art II § 40

Appellate Update: Automotive United Traders Org. v. State [Wash. No. 85971-0]

In 1988, voters approved Initiative 97, which enacted the Model Toxics Control Act (MTCA), RCW70.105D, and created the hazardous substances tax (HST), RCW 82.21. The HST is imposed on the first in-state possession of any toxic substance, including motor vehicle fuel, and revenue collected is used to fund hazardous substances cleanup under the MTCA. HST … Continue Reading