Chapter 82.87 RCW

CAPITAL GAINS TAX

Sections

82.87.010FindingsIntent2021 c 196.
82.87.020Definitions.
82.87.030Distribution of revenues.
82.87.040Tax imposedLong-term capital assets.
82.87.050Exemptions.
82.87.060Deductions.
82.87.070Qualified family-owned small business deduction.
82.87.080Charitable donation deduction.
82.87.090Other taxes.
82.87.100Allocation of long-term capital gains and lossesCredit.
82.87.110Filing of returnsAdditional documentationPenalty.
82.87.120Joint filersSeparate filersTax liability.
82.87.130Administration of taxes.
82.87.140Tax criminal penalties.
82.87.150Annual adjustments.