48.14.027 - Exemption for state health care premiums before July 1, 1990.

Exemption for state health care premiums before July 1, 1990.

The taxes imposed in RCW 48.14.020 do not apply to premiums collected or received before July 1, 1990, for medical and dental coverage purchased under chapter 41.05 RCW.

[1988 c 107 § 32.]

Notes: Implementation -- Effective dates -- 1988 c 107: See RCW 41.05.901.