Leasehold Excise Tax.

  1. Law
  2. Revised Code of Washington
  3. Excise Taxes
  4. Leasehold Excise Tax.

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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 for the operation of an anaerobic digester.

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.