Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 82. EXCISE TAXES |
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. |