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Home  / State laws and rules  / RCWs / Title 82 / Chapter 82.87

Chapter 82.87 RCW

CAPITAL GAINS TAX

Complete chapter HTMLPDF

Sections

HTMLPDF 82.87.010Findings—Intent—2021 c 196.
HTMLPDF 82.87.020Definitions.
HTMLPDF 82.87.030Distribution of revenues.
HTMLPDF 82.87.040Tax imposed—Long-term capital assets.
HTMLPDF 82.87.050Exemptions.
HTMLPDF 82.87.060Deductions.
HTMLPDF 82.87.070Qualified family-owned small business deduction.
HTMLPDF 82.87.080Charitable donation deduction.
HTMLPDF 82.87.090Other taxes.
HTMLPDF 82.87.100Allocation of long-term capital gains and losses—Credit.
HTMLPDF 82.87.110Filing of returns—Additional documentation—Penalties—Amendment of taxpayer's return.
HTMLPDF 82.87.115Payment of tax prior to due date.
HTMLPDF 82.87.120Joint filers—Separate filers—Tax liability.
HTMLPDF 82.87.130Administration of taxes.
HTMLPDF 82.87.140Tax criminal penalties.
HTMLPDF 82.87.150Annual adjustments.
HTMLPDF 82.87.160Credit—Sale or exchange of long-term capital assets—Transfer from general fund.
HTMLPDF 82.87.170Brokers and barter exchanges—Submission of form 1099-B—Penalty—Allocation to state of long-term capital gains.