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Chapter 82.29A RCW


RCW Sections

82.29A.010Legislative findings and recognition.
82.29A.025Tax preferences -- Expiration dates.
82.29A.030Tax imposed -- Credit -- Additional tax imposed.
82.29A.040Counties and cities authorized to impose tax -- Maximum rate -- Credit -- Collection.
82.29A.050Payment -- Due dates -- Collection and remittance -- Liability -- Reporting.
82.29A.055Payment in lieu of leasehold excise tax -- Property owned by Indian tribe.
82.29A.060Administration -- Appraisal appeal -- Audits.
82.29A.070Disposition of revenue.
82.29A.080Counties and cities to contract with state for administration and collection -- Local 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 tax -- Model ordinance.
82.29A.120Allowable credits.
82.29A.125Exemptions -- Electric vehicle infrastructure.
82.29A.130Exemptions -- Certain property.
82.29A.132Exemptions -- Operation of state route No. 16.
82.29A.134Exemptions -- Sales/leasebacks by regional transit authorities.
82.29A.135Exemptions -- Property used to manufacture alcohol, biodiesel, or wood biomass fuel.
82.29A.136Exemptions -- Certain residential and recreational lots.
82.29A.137Exemptions -- Certain leasehold interests related to the manufacture of superefficient airplanes.
82.29A.138Exemptions -- Certain amateur radio repeaters.
82.29A.140Rules and regulations.
82.29A.160Improvements not defined as contract rent taxable under Title 84 RCW.

     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 This 1976 amendatory act [1975-'76 2nd ex.s. c 61] also repealed chapter 82.29 RCW, RCW 84.36.450, 84.36.455, and 84.36.460.