RCW 82.29A.030

Tax imposed—Credit—Additional tax imposed.

Applied in 10 court decisions — leading case WPPA v. State, Dept. of Revenue (2003)

Most recently applied in Crystal Mountain, Inc. v. Department of Revenue (March 2013)

2015 3rd sp.s. c 6 s 2005; 2010 c 281 s 3; 1983 2nd ex.s. c 3 s 18; 1982 1st ex.s. c 35 s 11; 1975-'76 2nd ex.s. c 61 s 3.

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) There is levied and collected a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest on and after January 1, 1976, at a rate of twelve percent of taxable rent. However, after the computation of the tax a credit is allowed for any tax collected pursuant to RCW 82.29A.040.

(2) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (1) of this section.

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