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Chapter

CAPITAL GAINS TAX

  • RCW 82.87.010— Findings—Intent—2021 c 196.
  • RCW 82.87.020— Definitions. (Effective until January 1, 2026.)
  • RCW 82.87.030— Distribution of revenues.
  • RCW 82.87.040— Tax imposed—Long-term capital assets.
  • RCW 82.87.050— Exemptions.
  • RCW 82.87.060— Deductions.
  • RCW 82.87.070— Qualified family-owned small business deduction.
  • RCW 82.87.080— Charitable donation deduction.
  • RCW 82.87.090— Other taxes.
  • RCW 82.87.100— Allocation of long-term capital gains and losses—Credit. (Effective until January 1, 2026.)
  • RCW 82.87.110— Filing of returns—Additional documentation—Penalties—Amendment of taxpayer's return.
  • RCW 82.87.120— Joint filers—Separate filers—Tax liability. (Effective until January 1, 2026.)
  • RCW 82.87.130— Administration of taxes.
  • RCW 82.87.140— Tax criminal penalties.
  • RCW 82.87.150— Annual adjustments.
  • RCW 82.87.160— Credit—Sale or exchange of long-term capital assets—Transfer from general fund. (Effective January 1, 2026.)
  • RCW 82.87.170— Brokers and barter exchanges—Submission of form 1099-B—Penalty—Allocation to state of long-term capital gains. (Effective January 1, 2026.)