Revised Code of Washington
Title 82 - Excise Taxes
Chapter 82.87 - Capital Gains Tax.

82.87.010 - Findings—Intent—2021 c 196. - RCW 82.87.010 Findings—Intent—2021 c 196. The legislature finds that it...

82.87.020 - Definitions. - RCW 82.87.020 Definitions. The definitions in this section apply throughout...

82.87.030 - Distribution of revenues. - RCW 82.87.030 Distribution of revenues. (1) All taxes, interest, and...

82.87.040 - Tax imposed—Long-term capital assets. - RCW 82.87.040 Tax imposed—Long-term capital assets. (1) Beginning January 1,...

82.87.050 - Exemptions. - RCW 82.87.050 Exemptions. This chapter does not apply to the...

82.87.060 - Deductions. - RCW 82.87.060 Deductions. In computing tax for a taxable year,...

82.87.070 - Qualified family-owned small business deduction. - RCW 82.87.070 Qualified family-owned small business deduction. (1) In computing...

82.87.080 - Charitable donation deduction. - RCW 82.87.080 Charitable donation deduction. (1) In computing tax under...

82.87.090 - Other taxes. - RCW 82.87.090 Other taxes. The tax imposed under this chapter...

82.87.100 - Allocation of long-term capital gains and losses—Credit. - RCW 82.87.100 Allocation of long-term capital gains and losses—Credit. (1)...

82.87.110 - Filing of returns—Additional documentation—Penalty. - RCW 82.87.110 Filing of returns—Additional documentation—Penalty. (1)(a) Except as otherwise...

82.87.120 - Joint filers—Separate filers—Tax liability. - RCW 82.87.120 Joint filers—Separate filers—Tax liability. (1) If the federal...

82.87.130 - Administration of taxes. - RCW 82.87.130 Administration of taxes. Except as otherwise provided by...

82.87.140 - Tax criminal penalties. - RCW 82.87.140 Tax criminal penalties. (1) Any taxpayer who knowingly...

82.87.150 - Annual adjustments. - RCW 82.87.150 Annual adjustments. (1) Beginning December 2023 and each...