Chapter
LEASEHOLD EXCISE TAX
- RCW 82.29A.010— Legislative findings and recognition.
- RCW 82.29A.020— Definitions.
- RCW 82.29A.025— Tax preferences—Expiration dates.
- RCW 82.29A.030— Tax imposed—Credit—Additional tax imposed.
- RCW 82.29A.040— Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.
- RCW 82.29A.050— Payment—Due dates—Collection and remittance—Liability—Reporting.
- RCW 82.29A.055— Payment in lieu of leasehold excise tax—Property owned by Indian tribe.
- RCW 82.29A.060— Administration—Appraisal appeal—Audits.
- RCW 82.29A.070— Disposition of revenue.
- RCW 82.29A.080— Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.
- RCW 82.29A.090— Distributions to counties and cities.
- RCW 82.29A.100— Distributions by county treasurers.
- RCW 82.29A.110— Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.
- RCW 82.29A.120— Allowable credits.
- RCW 82.29A.130— Exemptions—Certain property. (Effective until January 1, 2034.)
- RCW 82.29A.132— Exemptions—Operation of state route No. 16.
- RCW 82.29A.134— Exemptions—Sales/leasebacks by regional transit authorities.
- RCW 82.29A.135— Exemptions—Property used for the operation of an anaerobic digester.
- RCW 82.29A.136— Exemptions—Certain residential and recreational lots.
- RCW 82.29A.137— Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes. (Expires July 1, 2040.)
- RCW 82.29A.138— Exemptions—Certain amateur radio repeaters.
- RCW 82.29A.139— Exemptions—Leasehold interests in public lands used for affordable housing.
- RCW 82.29A.140— Rules and regulations.
- RCW 82.29A.160— Improvements not defined as contract rent taxable under Title 84 RCW.