Wash. Rev. Code ch. 82.29A – Leasehold excise tax. | Midpage

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Revised Code of Washington

Chapter 82.29A

Wash. Rev. Code ch. 82.29A

Leasehold excise tax.

82.29A.010Legislative findings and recognition.82.29A.020Definitions.82.29A.025Tax preferences—Expiration dates.82.29A.030Tax imposed—Credit—Additional tax imposed.82.29A.040Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.82.29A.050Payment—Due dates—Collection and remittance—Liability—Reporting.82.29A.055Payment in lieu of leasehold excise tax—Property owned by Indian tribe.82.29A.060Administration—Appraisal appeal—Audits.82.29A.070Disposition of revenue.82.29A.080Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.82.29A.090Distributions to counties and cities.82.29A.100Distributions by county treasurers.82.29A.110Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.82.29A.120Allowable credits.82.29A.130Exemptions—Certain property. (Effective until January 1, 2034.)82.29A.132Exemptions—Operation of state route No. 16.82.29A.134Exemptions—Sales/leasebacks by regional transit authorities.82.29A.135Exemptions—Property used for the operation of an anaerobic digester.82.29A.136Exemptions—Certain residential and recreational lots.82.29A.137Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes. (Expires July 1, 2040.)82.29A.138Exemptions—Certain amateur radio repeaters.82.29A.139Exemptions—Leasehold interests in public lands used for affordable housing.82.29A.140Rules and regulations.82.29A.160Improvements not defined as contract rent taxable under Title 84 RCW.