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Revised Code of Washington
Title 82
Chapter 82.87
Wash. Rev. Code ch. 82.87
Capital gains tax.
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82.87.010
Findings—Intent—2021 c 196.
82.87.020
Definitions. (Effective until January 1, 2026.)
82.87.030
Distribution of revenues.
82.87.040
Tax imposed—Long-term capital assets.
82.87.050
Exemptions.
82.87.060
Deductions.
82.87.070
Qualified family-owned small business deduction.
82.87.080
Charitable donation deduction.
82.87.090
Other taxes.
82.87.100
Allocation of long-term capital gains and losses—Credit. (Effective until January 1, 2026.)
82.87.110
Filing of returns—Additional documentation—Penalties—Amendment of taxpayer's return.
82.87.120
Joint filers—Separate filers—Tax liability. (Effective until January 1, 2026.)
82.87.130
Administration of taxes.
82.87.140
Tax criminal penalties.
82.87.150
Annual adjustments.
82.87.160
Credit—Sale or exchange of long-term capital assets—Transfer from general fund. (Effective January 1, 2026.)
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.)