Chapter 82.29A RCW

LEASEHOLD EXCISE TAX

Sections

82.29A.010Legislative findings and recognition.
82.29A.020Definitions.
82.29A.025Tax preferencesExpiration dates.
82.29A.030Tax imposedCreditAdditional tax imposed.
82.29A.040Counties and cities authorized to impose taxMaximum rateCreditCollection.
82.29A.050PaymentDue datesCollection and remittanceLiabilityReporting.
82.29A.055Payment in lieu of leasehold excise taxProperty owned by Indian tribe.
82.29A.060AdministrationAppraisal appealAudits.
82.29A.070Disposition of revenue.
82.29A.080Counties and cities to contract with state for administration and collectionLocal leasehold excise tax account.
82.29A.090Distributions to counties and cities.
82.29A.100Distributions by county treasurers.
82.29A.110Consistency and uniformity of local leasehold tax with state leasehold taxModel ordinance.
82.29A.120Allowable credits.
82.29A.125ExemptionsElectric vehicle infrastructure.
82.29A.130ExemptionsCertain property.
82.29A.132ExemptionsOperation of state route No. 16.
82.29A.134ExemptionsSales/leasebacks by regional transit authorities.
82.29A.135ExemptionsProperty used for the operation of an anaerobic digester.
82.29A.136ExemptionsCertain residential and recreational lots.
82.29A.137ExemptionsCertain leasehold interests related to the manufacture of superefficient airplanes.
82.29A.138ExemptionsCertain amateur radio repeaters.
82.29A.140Rules and regulations.
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 This 1976 amendatory act [1975-'76 2nd ex.s. c 61] also repealed chapter 82.29 RCW, RCW 84.36.450, 84.36.455, and 84.36.460.
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