Chapter 82.29A RCW

LEASEHOLD EXCISE TAX

Sections
Legislative findings and recognition.
Definitions.
Tax preferencesExpiration dates.
Tax imposedCreditAdditional tax imposed.
Counties and cities authorized to impose taxMaximum rateCreditCollection.
PaymentDue datesCollection and remittanceLiabilityReporting.
Payment in lieu of leasehold excise taxProperty owned by Indian tribe.
AdministrationAppraisal appealAudits.
Disposition of revenue.
Counties and cities to contract with state for administration and collectionLocal leasehold excise tax account.
Distributions to counties and cities.
Distributions by county treasurers.
Consistency and uniformity of local leasehold tax with state leasehold taxModel ordinance.
Allowable credits.
ExemptionsElectric vehicle infrastructure.
ExemptionsCertain property.
ExemptionsOperation of state route No. 16.
ExemptionsSales/leasebacks by regional transit authorities.
ExemptionsProperty used to manufacture alcohol, biodiesel, or wood biomass fuel.
ExemptionsCertain residential and recreational lots.
ExemptionsCertain leasehold interests related to the manufacture of superefficient airplanes.
ExemptionsCertain amateur radio repeaters.
Rules and regulations.
Improvements 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 This 1976 amendatory act [1975-'76 2nd ex.s. c 61] also repealed chapter 82.29 RCW, RCW 84.36.450, 84.36.455, and 84.36.460.
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