Cities that operate transit systems, county transportation authorities, metropolitan municipal corporations, public transportation benefit areas, high capacity transportation corridor areas, and regional transit systems may contract with the state department of revenue or other appropriate entities for administration and collection of any tax authorized by RCW 81.104.150, 81.104.160, 81.104.170, and 81.104.230.
RCW 81.104.190
Contract for collection of taxes.
Applied in 5 court decisions — leading case Sheehan v. SOUND TRANSIT AUTH. (2005)
Most recently applied in 195 Wash. 2d 198 - Black v. Cent. Puget Sound Reg'l Transit Auth. (February 2020)
2022 c 285 s 9; 2009 c 280 s 7; 1992 c 101 s 30; 1990 c 43 s 45.
How often courts cite this section
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.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.