Statutes > Washington Statutes > Title 82 - Excise taxes > 82.04 - Business and occupation tax. > 82.04.4262 - Exemptions -- Federal small business technology transfer program.

82.04.4262 - Exemptions -- Federal small business technology transfer program.

Exemptions — Federal small business technology transfer program.

This chapter does not apply to amounts received by any person for research and development under the federal small business technology transfer program (115 Stat. 263; 15 U.S.C. Sec. 638 et seq.).

[2004 c 2 § 10.]

Notes: Effective date -- 2004 c 2 §§ 9 and 10: See note following RCW 82.04.4261.