Revised Code of Washington
Chapter 82.29A - Leasehold Excise Tax.
82.29A.140 - Rules and regulations.

RCW 82.29A.140
Rules and regulations.

The department of revenue of the state of Washington shall make such rules and regulations consistent with chapter 34.05 RCW and the provisions of this chapter, RCW 84.36.451 and 84.40.175 as shall be necessary to permit its effective administration including procedures for collection and remittance of taxes imposed by this chapter, and for intervention by the cities and counties levying under RCW 82.29A.040, in proceedings involving such levies and taxes collected pursuant thereto.

[1975-'76 2nd ex.s. c 61 § 16.]

Structure Revised Code of Washington

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 82.29A - Leasehold Excise Tax.

82.29A.010 - Legislative findings and recognition.

82.29A.020 - Definitions.

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.080 - Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.

82.29A.090 - Distributions to counties and cities.

82.29A.100 - Distributions by county treasurers.

82.29A.110 - Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.

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.137 - Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes.

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.