Statutes > Washington Statutes > Title 82 - Excise taxes > 82.04 - Business and occupation tax. > 82.04.217 - "Direct service industrial customer," "aluminum smelter."

82.04.217 - "Direct service industrial customer," "aluminum smelter."

"Direct service industrial customer," "aluminum smelter."

(1) "Direct service industrial customer" means the same as in RCW 82.16.0495.

     (2) "Aluminum smelter" means the manufacturing facility of any direct service industrial customer that processes alumina into aluminum.

[2004 c 24 § 2.]

Notes: Intent -- Effective date -- 2004 c 24: See notes following RCW 82.04.2909.