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Chapter 82.29A RCW

LEASEHOLD EXCISE TAX

Sections

HTMLPDF 82.29A.010Legislative findings and recognition.
HTMLPDF 82.29A.020Definitions.
HTMLPDF 82.29A.025Tax preferences—Expiration dates.
HTMLPDF 82.29A.030Tax imposed—Credit—Additional tax imposed.
HTMLPDF 82.29A.040Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.
HTMLPDF 82.29A.050Payment—Due dates—Collection and remittance—Liability—Reporting.
HTMLPDF 82.29A.055Payment in lieu of leasehold excise tax—Property owned by Indian tribe.
HTMLPDF 82.29A.060Administration—Appraisal appeal—Audits.
HTMLPDF 82.29A.070Disposition of revenue.
HTMLPDF 82.29A.080Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.
HTMLPDF 82.29A.090Distributions to counties and cities.
HTMLPDF 82.29A.100Distributions by county treasurers.
HTMLPDF 82.29A.110Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.
HTMLPDF 82.29A.120Allowable credits.
HTMLPDF 82.29A.125Exemptions—Electric vehicle infrastructure.
HTMLPDF 82.29A.130Exemptions—Certain property.
HTMLPDF 82.29A.132Exemptions—Operation of state route No. 16.
HTMLPDF 82.29A.134Exemptions—Sales/leasebacks by regional transit authorities.
HTMLPDF 82.29A.135Exemptions—Property used for the operation of an anaerobic digester.
HTMLPDF 82.29A.136Exemptions—Certain residential and recreational lots.
HTMLPDF 82.29A.137Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes.
HTMLPDF 82.29A.138Exemptions—Certain amateur radio repeaters.
HTMLPDF 82.29A.139Exemptions—Leasehold interests in public lands used for affordable housing.
HTMLPDF 82.29A.140Rules and regulations.
HTMLPDF 82.29A.160Improvements 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 This 1976 amendatory act [1975-'76 2nd ex.s. c 61] also repealed chapter 82.29 RCW, RCW 84.36.450, 84.36.455, and 84.36.460.