Chapter 82.29A. Leasehold excise tax.  


Section 82.29A.010. Legislative findings and recognition.
Section 82.29A.020. Definitions.
Section 82.29A.025. Tax preferences—Expiration dates.
Section 82.29A.030. Tax imposed—Credit—Additional tax imposed.
Section 82.29A.040. Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.
Section 82.29A.050. Payment—Due dates—Collection and remittance—Liability—Reporting.
Section 82.29A.055. Payment in lieu of leasehold excise tax—Property owned by Indian tribe.
Section 82.29A.060. Administration—Appraisal appeal—Audits.
Section 82.29A.070. Disposition of revenue.
Section 82.29A.080. Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.
Section 82.29A.090. Distributions to counties and cities.
Section 82.29A.100. Distributions by county treasurers.
Section 82.29A.110. Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.
Section 82.29A.120. Allowable credits.
Section 82.29A.125. Exemptions—Electric vehicle infrastructure.
Section 82.29A.130. Exemptions—Certain property.
Section 82.29A.132. Exemptions—Operation of state route No. 16.
Section 82.29A.134. Exemptions—Sales/leasebacks by regional transit authorities.
Section 82.29A.135. Exemptions—Property used to manufacture alcohol, biodiesel, or wood biomass fuel.
Section 82.29A.136. Exemptions—Certain residential and recreational lots.
Section 82.29A.137. Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes.
Section 82.29A.138. Exemptions—Certain amateur radio repeaters.
Section 82.29A.140. Rules and regulations.
Section 82.29A.160. Improvements not defined as contract rent taxable under Title 84 RCW.