RCW 82.29A.134
Exemptions—Sales/leasebacks by regional transit authorities.
All leasehold interests in property of a regional transit authority or public corporation created under RCW 81.112.320 under an agreement under RCW 81.112.300 are exempt from tax under this chapter.
[ 2000 2nd sp.s. c 4 § 25.]
NOTES:
Findings—Construction—2000 2nd sp.s. c 4 §§ 18-30: See notes following RCW 81.112.300.
Structure Revised Code of Washington
Chapter 82.29A - Leasehold Excise Tax.
82.29A.010 - Legislative findings and recognition.
82.29A.025 - Tax preferences—Expiration dates.
82.29A.030 - Tax imposed—Credit—Additional tax imposed.
82.29A.040 - Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.
82.29A.050 - Payment—Due dates—Collection and remittance—Liability—Reporting.
82.29A.055 - Payment in lieu of leasehold excise tax—Property owned by Indian tribe.
82.29A.060 - Administration—Appraisal appeal—Audits.
82.29A.070 - Disposition of revenue.
82.29A.090 - Distributions to counties and cities.
82.29A.100 - Distributions by county treasurers.
82.29A.120 - Allowable credits.
82.29A.125 - Exemptions—Electric vehicle infrastructure.
82.29A.130 - Exemptions—Certain property.
82.29A.132 - Exemptions—Operation of state route No. 16.
82.29A.134 - Exemptions—Sales/leasebacks by regional transit authorities.
82.29A.135 - Exemptions—Property used for the operation of an anaerobic digester.
82.29A.136 - Exemptions—Certain residential and recreational lots.
82.29A.138 - Exemptions—Certain amateur radio repeaters.
82.29A.140 - Rules and regulations.
82.29A.160 - Improvements not defined as contract rent taxable under Title 84 RCW.