Nonprofit water associations

From the 2024 DOR Tax Exemption Study

Definitions. For purposes of this rule, the following terms as found in RCW 82.23B.010 will apply. (a) Barrel. "Barrel" means a unit of measurement of volume equal to forty-two United States gallons of crude oil or petroleum product. (b) Bulk oil terminal. "Bulk oil terminal" means a facility of any kind, other than a waterborne vessel, that is used for transferring crude oil or petroleum products from a tank car or pipeline into the terminal's storage tanks. (c) Crude oil. "Crude oil" means any naturally occurring hydrocarbons coming from the earth that are liquid at twenty-five degrees Celsius and one atmosphere of pressure including, but not limited to, crude oil, bitumen and diluted bitumen, synthetic crude oil, and natural gas well condensate. (d) Department. "Department" means the department of revenue. (e) Marine terminal. "Marine terminal" means a facility of any kind, other than a waterborne vessel, that is used for transferring crude oil or petroleum products to or from a waterborne vessel or barge. (f) Navigable waters. "Navigable waters" means those waters of the state and their adjoining shorelines that are subject to the ebb and flow of the tide, including the Columb