Revised Code of Washington
Title 82 - Excise Taxes
Chapter 82.29A - Leasehold Excise Tax.

82.29A.010 - Legislative findings and recognition. - RCW 82.29A.010 Legislative findings and recognition. (1)(a) The legislature hereby...

82.29A.020 - Definitions. - RCW 82.29A.020 Definitions. The definitions in this section apply throughout...

82.29A.025 - Tax preferences—Expiration dates. - RCW 82.29A.025 Tax preferences—Expiration dates. See RCW 82.32.805 for the...

82.29A.030 - Tax imposed—Credit—Additional tax imposed. - RCW 82.29A.030 Tax imposed—Credit—Additional tax imposed. (1) There is levied...

82.29A.040 - Counties and cities authorized to impose tax—Maximum rate—Credit—Collection. - RCW 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. - RCW 82.29A.050 Payment—Due dates—Collection and remittance—Liability—Reporting. (1) The leasehold excise...

82.29A.055 - Payment in lieu of leasehold excise tax—Property owned by Indian tribe. - RCW 82.29A.055 Payment in lieu of leasehold excise tax—Property owned...

82.29A.060 - Administration—Appraisal appeal—Audits. - RCW 82.29A.060 Administration—Appraisal appeal—Audits. (1) All administrative provisions in chapters...

82.29A.070 - Disposition of revenue. - RCW 82.29A.070 Disposition of revenue. All moneys received by the...

82.29A.080 - Counties and cities to contract with state for administration and collection—Local leasehold excise tax account. - RCW 82.29A.080 Counties and cities to contract with state for...

82.29A.090 - Distributions to counties and cities. - RCW 82.29A.090 Distributions to counties and cities. (1) Monthly the...

82.29A.100 - Distributions by county treasurers. - RCW 82.29A.100 Distributions by county treasurers. Any moneys received by...

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

82.29A.120 - Allowable credits. - RCW 82.29A.120 Allowable credits. (1)(a) After computation of the taxes...

82.29A.125 - Exemptions—Electric vehicle infrastructure. - RCW 82.29A.125 Exemptions—Electric vehicle infrastructure. (Expires July 1, 2025.) (1)...

82.29A.130 - Exemptions—Certain property. - RCW 82.29A.130 Exemptions—Certain property. (Effective until January 1, 2023.) The...

82.29A.132 - Exemptions—Operation of state route No. 16. - RCW 82.29A.132 Exemptions—Operation of state route No. 16. All leasehold...

82.29A.134 - Exemptions—Sales/leasebacks by regional transit authorities. - RCW 82.29A.134 Exemptions—Sales/leasebacks by regional transit authorities. All leasehold interests...

82.29A.135 - Exemptions—Property used for the operation of an anaerobic digester. - RCW 82.29A.135 Exemptions—Property used for the operation of an anaerobic...

82.29A.136 - Exemptions—Certain residential and recreational lots. - RCW 82.29A.136 Exemptions—Certain residential and recreational lots. All leasehold interests...

82.29A.137 - Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes. - RCW 82.29A.137 Exemptions—Certain leasehold interests related to the manufacture of...

82.29A.138 - Exemptions—Certain amateur radio repeaters. - RCW 82.29A.138 Exemptions—Certain amateur radio repeaters. (1) All leasehold interests...

82.29A.140 - Rules and regulations. - RCW 82.29A.140 Rules and regulations. The department of revenue of...

82.29A.160 - Improvements not defined as contract rent taxable under Title 84 RCW. - RCW 82.29A.160 Improvements not defined as contract rent taxable under...