These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.

Chapter 82.87 RCW

CAPITAL GAINS TAX

Sections

HTMLPDF 82.87.010FindingsIntent2021 c 196.
HTMLPDF 82.87.020Definitions.
HTMLPDF 82.87.030Distribution of revenues.
HTMLPDF 82.87.040Tax imposedLong-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 lossesCredit.
HTMLPDF 82.87.110Filing of returnsAdditional documentationPenalty.
HTMLPDF 82.87.120Joint filersSeparate filersTax liability.
HTMLPDF 82.87.130Administration of taxes.
HTMLPDF 82.87.140Tax criminal penalties.
HTMLPDF 82.87.150Annual adjustments.