RCW 48.14.080

Premium tax in lieu of other forms—Exceptions—Definition.

Applied in 3 court decisions — leading case King County v. City of Algona (1984)

Most recently applied in King County v. City of Algona (June 1984)

2010 1st sp.s. c 23 s 520; 2009 c 535 s 1102; 2006 c 278 s 2; 1998 c 312 s 1; 1993 sp.s. c 25 s 602; 1993 c 492 s 302; 1949 c 190 s 21, part; Rem

How often courts cite this section

citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

(1) As to insurers, other than title insurers and taxpayers under RCW 48.14.0201, the taxes imposed by this title are in lieu of all other taxes, except as otherwise provided in this section.

(2) Subsection (1) of this section does not apply with respect to:

(a) Taxes on real and tangible personal property;

(b) Excise taxes on the sale, purchase, use, or possession of (i) real property; (ii) tangible personal property; (iii) extended warranties; (iv) services, including digital automated services as defined in RCW 82.04.192; and (v) digital goods and digital codes as those terms are defined in RCW 82.04.192; and

(3) For the purposes of this section, the term "taxes" includes taxes imposed by the state or any county, city, town, municipal corporation, quasi-municipal corporation, or other political subdivision.

Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.