Revised Code of Washington
Title 82 - Excise Taxes
Chapter 82.02 - General Provisions.

82.02.010 - Definitions. - RCW 82.02.010 Definitions. For the purpose of this title, unless...

82.02.020 - State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions. - RCW 82.02.020 State preempts certain tax fields—Fees prohibited for the...

82.02.030 - Additional tax rates. - RCW 82.02.030 Additional tax rates. The rate of the additional...

82.02.040 - Authority of operating agencies to levy taxes. - RCW 82.02.040 Authority of operating agencies to levy taxes. Nothing...

82.02.050 - Impact fees—Intent—Limitations. - RCW 82.02.050 Impact fees—Intent—Limitations. (1) It is the intent of...

82.02.060 - Impact fees—Local ordinances—Required provisions—Exemptions. - RCW 82.02.060 Impact fees—Local ordinances—Required provisions—Exemptions. The local ordinance by...

82.02.070 - Impact fees—Retained in special accounts—Limitations on use—Administrative appeals. - RCW 82.02.070 Impact fees—Retained in special accounts—Limitations on use—Administrative appeals....

82.02.080 - Impact fees—Refunds. - RCW 82.02.080 Impact fees—Refunds. (1) The current owner of property...

82.02.090 - Impact fees—Definitions. - RCW 82.02.090 Impact fees—Definitions. The definitions in this section apply...

82.02.100 - Impact fees—Exception, mitigation fees paid under chapter 43.21C RCW. - RCW 82.02.100 Impact fees—Exception, mitigation fees paid under chapter 43.21C...

82.02.110 - Impact fees—Extending use of school impact fees. - RCW 82.02.110 Impact fees—Extending use of school impact fees. Criteria...

82.02.200 - Contract to issue conditional federal employer identification numbers, credentials, and documents in conjunction with license applications. - RCW 82.02.200 Contract to issue conditional federal employer identification numbers,...

82.02.210 - Washington compliance with streamlined sales and use tax agreement—Intent—Report. - RCW 82.02.210 Washington compliance with streamlined sales and use tax...

82.02.220 - Exclusion of steam, electricity, or electrical energy from definition of certain terms. - RCW 82.02.220 Exclusion of steam, electricity, or electrical energy from...

82.02.230 - One statewide rate and one jurisdiction-wide rate for sales and use taxes. - RCW 82.02.230 One statewide rate and one jurisdiction-wide rate for...

82.02.240 - Professional employer organizations—Liability for certain taxes and fees. - RCW 82.02.240 Professional employer organizations—Liability for certain taxes and fees....

82.02.250 - Nexus—Requirement to pay taxes and fees. - RCW 82.02.250 Nexus—Requirement to pay taxes and fees. A person...

82.02.260 - Seller obligation to collect sales taxes. - RCW 82.02.260 Seller obligation to collect sales taxes. A seller...