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Chapter

GENERAL PROVISIONS

  • RCW 82.02.010— Definitions.
  • RCW 82.02.020— State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions. (Effective until January 1, 2028.)
  • RCW 82.02.030— Additional tax rates.
  • RCW 82.02.040— Authority of operating agencies to levy taxes.
  • RCW 82.02.050— Impact fees—Intent—Limitations.
  • RCW 82.02.060— Impact fees—Local ordinances—Required provisions—Exemptions.
  • RCW 82.02.070— Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
  • RCW 82.02.080— Impact fees—Refunds.
  • RCW 82.02.090— Impact fees—Definitions.
  • RCW 82.02.100— Impact fees—Exception, mitigation fees paid under chapter 43.21C RCW.
  • RCW 82.02.110— Impact fees—Extending use of school impact fees.
  • RCW 82.02.200— Contract to issue conditional federal employer identification numbers, credentials, and documents in conjunction with license applications.
  • RCW 82.02.210— Washington compliance with streamlined sales and use tax agreement—Intent—Report.
  • RCW 82.02.220— Exclusion of steam, electricity, or electrical energy from definition of certain terms.
  • RCW 82.02.230— One statewide rate and one jurisdiction-wide rate for sales and use taxes.
  • RCW 82.02.240— Professional employer organizations—Liability for certain taxes and fees.
  • RCW 82.02.250— Nexus—Requirement to pay taxes and fees.
  • RCW 82.02.260— Seller obligation to collect sales taxes.