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2018 Revised Code of Washington
Title 82 - EXCISE TAXES
82.29A Leasehold excise tax.
- 82.29A.010 Legislative findings and recognition.
- 82.29A.020 Definitions.
- 82.29A.025 Tax preferences—Expiration dates.
- 82.29A.030 Tax imposed—Credit—Additional tax imposed.
- 82.29A.040 Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.
- 82.29A.050 Payment—Due dates—Collection and remittance—Liability—Reporting.
- 82.29A.055 Payment in lieu of leasehold excise tax—Property owned by Indian tribe.
- 82.29A.060 Administration—Appraisal appeal—Audits.
- 82.29A.070 Disposition of revenue.
- 82.29A.080 Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.
- 82.29A.090 Distributions to counties and cities.
- 82.29A.100 Distributions by county treasurers.
- 82.29A.110 Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.
- 82.29A.120 Allowable credits.
- 82.29A.125 Exemptions—Electric vehicle infrastructure.
- 82.29A.130 Exemptions—Certain property.
- 82.29A.132 Exemptions—Operation of state route No. 16.
- 82.29A.134 Exemptions—Sales/leasebacks by regional transit authorities.
- 82.29A.135 Exemptions—Property used for the operation of an anaerobic digester.
- 82.29A.136 Exemptions—Certain residential and recreational lots.
- 82.29A.137 Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes.
- 82.29A.138 Exemptions—Certain amateur radio repeaters.
- 82.29A.140 Rules and regulations.
- 82.29A.160 Improvements not defined as contract rent taxable under Title 84 RCW.
NOTES:
Reviser's note: Throughout chapter 82.29A RCW the term "this 1976 amendatory act" has been changed to "this chapter, RCW 84.36.451 and 84.40.175." This 1976 amendatory act [1975-'76 2nd ex.s. c 61] also repealed chapter 82.29 RCW, RCW 84.36.450, 84.36.455, and 84.36.460.
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