RCW 43.06.400
Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.
(1) Beginning in January 1984, and in January of every fourth year thereafter, the department of revenue must submit to the legislature prior to the regular session a listing of the amount of reduction for the current and next biennium in the revenues of the state or the revenues of local government collected by the state as a result of tax exemptions. The listing must include an estimate of the revenue lost from the tax exemption, the purpose of the tax exemption, the persons, organizations, or parts of the population which benefit from the tax exemption, and whether or not the tax exemption conflicts with another state program. The listing must include but not be limited to the following revenue sources:
(a) Real and personal property tax exemptions under Title 84 RCW;
(b) Business and occupation tax exemptions, deductions, and credits under chapter 82.04 RCW;
(c) Retail sales and use tax exemptions under chapters 82.08, 82.12, and 82.14 RCW;
(d) Public utility tax exemptions and deductions under chapter 82.16 RCW;
(e) Food fish and shellfish tax exemptions under chapter 82.27 RCW;
(f) Leasehold excise tax exemptions under chapter 82.29A RCW;
(g) Motor vehicle and special fuel tax exemptions and refunds under chapter 82.38 RCW;
(h) Aircraft fuel tax exemptions under chapter 82.42 RCW;
(i) Motor vehicle excise tax exclusions under chapter 82.44 RCW; and
(j) Insurance premiums tax exemptions under chapter 48.14 RCW.
(2) The department of revenue must prepare the listing required by this section with the assistance of any other agencies or departments as may be required.
(3) The department of revenue must present the listing to the ways and means committees of each house in public hearings.
(4) Beginning in January 1984, and every four years thereafter the governor is requested to review the report from the department of revenue and may submit recommendations to the legislature with respect to the repeal or modification of any tax exemption. The ways and means committees of each house and the appropriate standing committee of each house must hold public hearings and take appropriate action on the recommendations submitted by the governor.
(5) As used in this section, "tax exemption" means an exemption, exclusion, or deduction from the base of a tax; a credit against a tax; a deferral of a tax; or a preferential tax rate.
(6) For purposes of the listing due in January 2012, the department of revenue does not have to prepare or update the listing with respect to any tax exemption that would not be likely to increase state revenue if the exemption was repealed or otherwise eliminated.
[ 2013 c 225 § 605; 2011 1st sp.s. c 20 § 201; 1999 c 372 § 5; 1987 c 472 § 16; 1983 2nd ex.s. c 3 § 60.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Review and termination of tax preferences: Chapter 43.136 RCW.
Structure Revised Code of Washington
Title 43 - State Government—Executive
43.06.010 - General powers and duties.
43.06.015 - Interstate oil compact commission—Governor may join.
43.06.020 - Records to be kept.
43.06.030 - Appointments to senate for confirmation—Notice.
43.06.040 - Lieutenant governor acts in governor's absence.
43.06.050 - Powers and duties of acting governor.
43.06.055 - Governor-elect—Appropriation to provide office and staff.
43.06.060 - Expense of publishing proclamations.
43.06.070 - Removal of appointive officers.
43.06.080 - Removal of appointive officers—Statement of reasons to be filed.
43.06.090 - Removal of appointive officers—Filling of vacancy.
43.06.092 - Gubernatorial appointees—Continuation of service—Appointments to fill vacancies.
43.06.094 - Gubernatorial appointees—Removal prior to confirmation.
43.06.110 - Economic opportunity act programs—State participation—Authority of governor.
43.06.115 - Militarily impacted area—Declaration by governor.
43.06.155 - Health care reform deliberations—Principles—Policies.
43.06.210 - Proclamations—Generally—State of emergency.
43.06.220 - State of emergency—Powers of governor pursuant to proclamation.
43.06.225 - State of emergency—Health care law waivers and suspensions.
43.06.230 - State of emergency—Destroying or damaging property or causing personal injury—Penalty.
43.06.240 - State of emergency—Disorderly conduct after emergency proclaimed—Penalty.
43.06.250 - State of emergency—Refusing to leave public way or property when ordered—Penalty.
43.06.260 - State of emergency—Prosecution of persons sixteen years or over as adults.
43.06.270 - State of emergency—State militia or state patrol—Use in restoring order.
43.06.335 - Washington quality award council—Organization—Duties.
43.06.338 - Washington marine resources advisory council.
43.06.350 - Foreign nationals or citizens, convicted offenders—Transfers and sentences.
43.06.410 - State internship program—Governor's duties.
43.06.415 - State internship program coordinator—Rules.
43.06.420 - Undergraduate internship program—Executive fellows program.
43.06.435 - Interns—Effect on full time equivalent staff position limitations.
43.06.450 - Cigarette tax contracts—Intent—Finding—Limitations.
43.06.455 - Cigarette tax contracts—Requirements—Use of revenue—Enforcement—Definitions.
43.06.460 - Cigarette tax contracts—Eligible tribes—Tax rate.
43.06.465 - Cigarette tax agreement with Puyallup Tribe of Indians.
43.06.466 - Cigarette tax agreement—Yakama Nation.
43.06.475 - Timber harvest excise tax agreements.
43.06.480 - Timber harvest excise tax agreements—Quinault Nation.
43.06.505 - Vapor product tax contracts—Requirements.
43.06.510 - Vapor product tax contracts—Indian tribes.
43.06.515 - Vapor product tax contracts—Puyallup tribe.
43.06.523 - State sales, use, and business and occupation taxes—Indian tribe compacts.
43.06.530 - National 988 hotline and behavioral health crisis system coordinator.