Statutes > Washington Statutes > Title 82 - Excise taxes > 82.04 - Business and occupation tax. > 82.04.4261 - Exemptions -- Federal small business innovation research program.

82.04.4261 - Exemptions -- Federal small business innovation research program.

Exemptions — Federal small business innovation research program.

This chapter does not apply to amounts received by any person for research and development under the federal small business innovation research program (114 Stat. 2763A; 15 U.S.C. Sec. 638 et seq.).

[2004 c 2 § 9.]

Notes: Effective date -- 2004 c 2 §§ 9 and 10: "Sections 9 and 10 of this act take effect July 1, 2004." [2004 c 2 § 11.]