reglab/housing_qa huggingface dataset:
WA Rev Code § 82.03.130 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.130 - Appeals to board—Jurisdiction as to types of appeals—Filing.

RCW 82.03.130 Appeals to board—Jurisdiction as to types of appeals—Filing.(1) The board shall have jurisdiction to decide the following types of appeals:(a) Appeals taken pursuant to RCW 82.03.190.(b) Appeals from a county board of equalization pursuant to RCW 84.08.130.(c) Appeals by an assessor or landowner from an order of the director of revenue made pursuant to RCW 84.08.010 and 84.08.060, if filed with the board of tax appeals within thirty days after the mailing of the order, the right to such an appeal being hereby established.(d) Appeals by an assessor or owner of an intercounty public utility or private car company from determinations by the director of revenue of equalized assessed valuation of property and the apportionment thereof to a county made pursuant to chapter 84.12 and 84.16 RCW, if filed with the board of tax appeals within thirty days after mailing of the determination, the right to such appeal being hereby established.(e) Appeals by an assessor, landowner, or owner of an intercounty public utility or private car company from a determination of any county indicated ratio for such county compiled by the department of revenue pursuant to RCW 84.48.075: PROVIDED, That(i) Said appeal be filed after review of the ratio under RCW 84.48.075(3) and not later than fifteen days after the mailing of the certification; and(ii) The hearing before the board shall be expeditiously held in accordance with rules prescribed by the board and shall take precedence over all matters of the same character.(f) Appeals from the decisions of sale price of second-class shorelands on navigable lakes by the department of natural resources pursuant to *RCW 79.94.210.(g) Appeals from urban redevelopment property tax apportionment district proposals established by governmental ordinances pursuant to RCW 39.88.060.(h) Appeals from interest rates as determined by the department of revenue for use in valuing farmland under current use assessment pursuant to RCW 84.34.065.(i) Appeals from revisions to stumpage value tables used to determine value by the department of revenue pursuant to RCW 84.33.091.(j) Appeals from denial of tax exemption application by the department of revenue pursuant to RCW 84.36.850.(k) Appeals pursuant to RCW 84.40.038(3).(l) Appeals pursuant to RCW 84.39.020.(2) Except as otherwise specifically provided by law hereafter, the provisions of RCW 1.12.070 shall apply to all notices of appeal filed with the board of tax appeals.[ 2005 c 253 § 7; 1998 c 54 § 1; 1994 c 123 § 3; 1992 c 206 § 9; 1989 c 378 § 4; 1982 1st ex.s. c 46 § 6; 1977 ex.s. c 284 § 2; 1967 ex.s. c 26 § 42.]NOTES:*Reviser's note: RCW 79.94.210 was recodified as RCW 79.125.450 pursuant to 2005 c 155 § 1008.Application—2005 c 253: See note following RCW 84.39.010.Applicability—1994 c 123: See note following RCW 84.36.815.Effective date—1992 c 206: See note following RCW 82.04.170.Purpose—Intent—1977 ex.s. c 284: See note following RCW 84.48.075.
WA Rev Code § 82.03.140 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.140 - Appeals to board—Election of formal or informal hearing.

RCW 82.03.140 Appeals to board—Election of formal or informal hearing.(1) A party filing an appeal with the board must elect either a formal or an informal proceeding, according to rules of practice and procedure adopted by the board. If no such election is made, the appeal must be treated as an election for an informal proceeding: PROVIDED, That nothing prevents the assessor or taxpayer, as a party to an appeal pursuant to RCW 84.08.130, within twenty days from the date of the receipt of the notice of appeal, from filing with the clerk of the board notice of intention that the hearing be a formal one: PROVIDED, HOWEVER, That nothing herein may be construed to modify the provisions of RCW 82.03.190: AND PROVIDED FURTHER, That upon an appeal under RCW 82.03.130(1)(e), the director of revenue may, within ten days from the date of its receipt of the notice of appeal, file with the clerk of the board notice of its intention that the hearing be held pursuant to chapter 34.05 RCW.(2) A responding party may file a cross appeal. In the event that appeals are taken by different parties from the same decision, order, or determination, and only one party elects a formal proceeding, the appeal must be conducted as a formal proceeding.[ 2018 c 174 § 13; 2000 c 103 § 1; 1988 c 222 § 4; 1982 1st ex.s. c 46 § 8; 1967 ex.s. c 26 § 43.]
WA Rev Code § 82.03.150 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.150 - Appeals to board—Informal hearings, powers of board or tax referees—Assistance.

RCW 82.03.150 Appeals to board—Informal hearings, powers of board or tax referees—Assistance.In all appeals involving an informal hearing before the board or any of its members or tax referees, the board, any member of the board, and the board's tax referees have all powers relating to administration of oaths, issuance of subpoenas, and taking of depositions as are granted to agencies by chapter 34.05 RCW. The board, any member of the board, and the board's tax referees also have all powers granted the department of revenue pursuant to RCW 82.32.110. In the case of appeals within the scope of RCW 82.03.130(1)(b) the board or any member thereof may obtain such assistance, including the making of field investigations, from the staff of the director of revenue as the board or any member thereof may deem necessary or appropriate.[ 2018 c 174 § 14; 2000 c 103 § 2; 1988 c 222 § 5; 1967 ex.s. c 26 § 44.]
WA Rev Code § 82.03.160 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.160 - Appeals to board—Formal hearings, powers of board or tax referees—Assistance.

RCW 82.03.160 Appeals to board—Formal hearings, powers of board or tax referees—Assistance.In all appeals involving a formal hearing before the board or any of its members or tax referees, the board, any member of the board, and the board's tax referees have all powers relating to administration of oaths, issuance of subpoenas, and taking of depositions as are granted to agencies in chapter 34.05 RCW; and the board, and each member thereof, or its tax referees, are subject to all duties imposed upon, and have all powers granted to, an agency by those provisions of chapter 34.05 RCW relating to adjudicative proceedings. The board, any member of the board, and the board's tax referees also have all powers granted the department of revenue pursuant to RCW 82.32.110. In the case of appeals within the scope of RCW 82.03.130(1)(b), the board, or any member thereof, may obtain such assistance, including the making of field investigations, from the staff of the director of revenue as the board, or any member thereof, may deem necessary or appropriate: PROVIDED, HOWEVER, That any communication, oral or written, from the staff of the director to the board or its tax referees may be presented only in open hearing.[ 2018 c 174 § 15; 2000 c 103 § 3; 1989 c 175 § 175; 1988 c 222 § 6; 1967 ex.s. c 26 § 45.]NOTES:Effective date—1989 c 175: See note following RCW 34.05.010.
WA Rev Code § 82.03.170 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.170 - Rules of practice and procedure.

RCW 82.03.170 Rules of practice and procedure.All proceedings, including both formal and informal hearings, before the board or any of its members or tax referees must be conducted in accordance with such rules of practice and procedure as the board may prescribe. The board must publish such rules and arrange for public access to the rules, including through a publicly available website.[ 2018 c 174 § 16; 1988 c 222 § 7; 1967 ex.s. c 26 § 46.]
WA Rev Code § 82.03.180 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.180 - Judicial review.

RCW 82.03.180 Judicial review.Judicial review of a decision of the board of tax appeals shall be de novo in accordance with the provisions of RCW 82.32.180 or 84.68.020 as applicable except when the decision has been rendered pursuant to a formal hearing elected under RCW 82.03.140 or 82.03.190, in which event judicial review may be obtained only pursuant to RCW 34.05.510 through 34.05.598: PROVIDED, HOWEVER, That nothing herein shall be construed to modify the rights of a taxpayer conferred by RCW 82.32.180 and 84.68.020 to sue for tax refunds: AND PROVIDED FURTHER, That no review from a decision made pursuant to RCW 82.03.130(1)(a) may be obtained by a taxpayer unless within the petition period provided by RCW 34.05.542 the taxpayer shall have first paid in full the contested tax, together with all penalties and interest thereon, if any. The director of revenue shall have the same right of review from a decision made pursuant to RCW 82.03.130(1)(a) as does a taxpayer; and the director of revenue and all parties to an appeal under RCW 82.03.130(1)(e) shall have the right of review from a decision made pursuant to RCW 82.03.130(1)(e).[ 2000 c 103 § 4; 1989 c 175 § 176; 1982 1st ex.s. c 46 § 9; 1967 ex.s. c 26 § 47.]NOTES:Effective date—1989 c 175: See note following RCW 34.05.010.
WA Rev Code § 82.03.190 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.190 - Appeal to board from denial of petition or notice of determination as to reduction or refund—Procedure—Notice.

RCW 82.03.190 Appeal to board from denial of petition or notice of determination as to reduction or refund—Procedure—Notice.(1) Except as provided in subsection (2) of this section, any person having received notice of a denial of a petition or a notice of determination made under RCW 82.32.160, 82.32.170, 82.34.110, or 82.49.060 may appeal by filing in accordance with RCW 1.12.070 a notice of appeal with the board of tax appeals within thirty days after the mailing of the notice of such denial or determination. In the notice of appeal the taxpayer must set forth the amount of the tax which the taxpayer contends should be reduced or refunded and the reasons for such reduction or refund, in accordance with rules of practice and procedure prescribed by the board. However, if the notice of appeal relates to an application made to the department under chapter 82.34 RCW, the taxpayer must set forth the amount to which the taxpayer claims the credit or exemption should apply, and the grounds for such contention, in accordance with rules of practice and procedure prescribed by the board. The board must transmit a copy of the notice of appeal to the department and all other named parties within thirty days of its receipt by the board. If the taxpayer intends that the hearing before the board be held pursuant to the administrative procedure act (chapter 34.05 RCW), the notice of appeal must also so state. In the event that the notice of appeal does not so state, the department may, within thirty days from the date of its receipt of the notice of appeal, file with the board notice of its intention that the hearing be held pursuant to the administrative procedure act.(2) No person may file a notice of appeal with the board of tax appeals to contest the amount of spirits taxes assessed or asserted to be due by the department of revenue unless the person has first paid the full amount of the contested spirits taxes. For purposes of this subsection, "spirits taxes" has the same meaning as in RCW 82.08.155.[ 2012 c 39 § 3; 1998 c 54 § 2; 1989 c 378 § 5; 1983 c 3 § 211; 1979 ex.s. c 209 § 50; 1975 1st ex.s. c 158 § 3; 1967 ex.s. c 26 § 48.]NOTES:Construction—Effective date—2012 c 39: See notes following RCW 82.08.155.Effective date—Applicability—1979 ex.s. c 209: See note following RCW 11.08.210.Effective date—1975 1st ex.s. c 158: See note following RCW 82.34.050.Review of disputes as to appraised value of watercraft: RCW 82.49.060.
WA Rev Code § 82.03.200 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.200 - Appeals from county board of equalization—Evidence submission in advance of hearing.

RCW 82.03.200 Appeals from county board of equalization—Evidence submission in advance of hearing.In all appeals taken pursuant to RCW 84.08.130 the assessor or taxpayer shall submit evidence of comparable sales to be used in a hearing to the board and to all parties at least ten business days in advance of such hearing. Failure to comply with the requirements set forth in this section shall be grounds for the board, upon objection, to continue the hearing or refuse to consider evidence not timely submitted.[ 1994 c 301 § 17.]
WA Rev Code § 82.04.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.010 - Introductory.

RCW 82.04.010 Introductory.Unless the context clearly requires otherwise, the definitions set forth in the sections preceding RCW 82.04.220 apply throughout this chapter.[ 1996 c 93 § 4; 1961 c 15 § 82.04.010. Prior: 1955 c 389 § 2; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]
WA Rev Code § 82.04.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.020 - "Tax year," "taxable year."

RCW 82.04.020 "Tax year," "taxable year.""Tax year" or "taxable year" means either the calendar year, or the taxpayer's fiscal year when permission is obtained from the department of revenue to use a fiscal year in lieu of the calendar year.[ 1975 1st ex.s. c 278 § 39; 1961 c 15 § 82.04.020. Prior: 1955 c 389 § 3; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5; Rem. Supp. 1949 § 8370-5, part.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.04.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.030 - "Person," "company."

RCW 82.04.030 "Person," "company.""Person" or "company", herein used interchangeably, means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivision of the state of Washington, corporation, limited liability company, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise and the United States or any instrumentality thereof.[ 1995 c 318 § 1; 1963 ex.s. c 28 § 1; 1961 c 15 § 82.04.030. Prior: 1955 c 389 § 4; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]NOTES:Effective date—1995 c 318: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [May 11, 1995]." [ 1995 c 318 § 12.]Effective date—1963 ex.s. c 28: "This act shall take effect on July 1, 1963." [ 1963 ex.s. c 28 § 17.]International companies investing in Washington—Eligibility for excise tax incentives: RCW 43.330.068.
WA Rev Code § 82.04.035 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.035 - "Plantation Christmas trees."

RCW 82.04.035 "Plantation Christmas trees.""Plantation Christmas trees" means Christmas trees which are exempt from the timber excise tax under RCW 84.33.170.[ 1987 c 23 § 1.]
WA Rev Code § 82.04.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.060 - "Sale at wholesale," "wholesale sale."

RCW 82.04.060 "Sale at wholesale," "wholesale sale.""Sale at wholesale" or "wholesale sale" means:(1) Any sale, which is not a sale at retail, of:(a) Tangible personal property;(b) Services defined as a retail sale in RCW 82.04.050(2) (a) or (g);(c) Activities defined as a retail sale in RCW 82.04.050(15);(d) Prewritten computer software;(e) Services described in RCW 82.04.050(6)(c);(f) Extended warranties as defined in RCW 82.04.050(7);(g) Competitive telephone service, ancillary services, or telecommunications service as those terms are defined in RCW 82.04.065; or(h) Digital goods, digital codes, or digital automated services;(2) Any charge made for labor and services rendered for persons who are not consumers, in respect to real or personal property, if such charge is expressly defined as a retail sale by RCW 82.04.050 when rendered to or for consumers. For the purposes of this subsection (2), "real or personal property" does not include any natural products named in RCW 82.04.100; and(3) The sale of any service for resale, if the sale is excluded from the definition of "sale at retail" and "retail sale" in RCW 82.04.050(14).[ 2017 c 323 § 512; 2015 c 169 § 2; 2010 c 106 § 203; 2009 c 535 § 403; 2007 c 6 § 1007; 2005 c 514 § 102; 2002 c 367 § 1; 1998 c 332 § 5; 1996 c 148 § 3; 1983 2nd ex.s. c 3 § 26; 1961 c 15 § 82.04.060. Prior: 1955 ex.s. c 10 § 4; 1955 c 389 § 7; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]NOTES:Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.Effective date—2015 c 169: See note following RCW 82.04.050.Effective date—2010 c 106: See note following RCW 35.102.145.Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.Findings—Intent—2007 c 6: See note following RCW 82.14.390.Effective date—2005 c 514: See note following RCW 83.100.230.Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.Severability—2002 c 367: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2002 c 367 § 7.]Effective date—2002 c 367: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect June 1, 2002." [ 2002 c 367 § 8.]Findings—Intent—Effective date—1998 c 332: See notes following RCW 82.04.29001.Severability—Effective date—1996 c 148: See notes following RCW 82.04.050.Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
WA Rev Code § 82.04.062 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.062 - "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion—Computation of tax.

RCW 82.04.062 "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion—Computation of tax.(1) For purposes of this chapter, "wholesale sale," "sale at wholesale," "retail sale," and "sale at retail" do not include the sale of precious metal bullion or monetized bullion.(2) In computing tax under this chapter on the business of making sales of precious metal bullion or monetized bullion, the tax shall be imposed on the amounts received as commissions upon transactions for the accounts of customers over and above the amount paid to other dealers associated in such transactions, but no deduction or offset is allowed on account of salaries or commissions paid to salesmen or other employees.(3) For purposes of this section, "precious metal bullion" means any precious metal which has been put through a process of smelting or refining, including, but not limited to, gold, silver, platinum, rhodium, and palladium, and which is in such state or condition that its value depends upon its contents and not upon its form. For purposes of this section, "monetized bullion" means coins or other forms of money manufactured from gold, silver, or other metals and heretofore, now, or hereafter used as a medium of exchange under the laws of this state, the United States, or any foreign nation, but does not include coins or money sold to be manufactured into jewelry or works of art.[ 1985 c 471 § 5.]NOTES:Severability—Effective date—1985 c 471: See notes following RCW 82.04.260.
WA Rev Code § 82.04.066 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.066 - "Engaging within this state," "engaging within the state."

RCW 82.04.066 "Engaging within this state," "engaging within the state.""Engaging within this state" and "engaging within the state," when used in connection with any apportionable activity as defined in RCW 82.04.460 or selling activity taxable under RCW 82.04.250(1), 82.04.257(1), 82.04.270, or other provision of this chapter means that a person generates gross income of the business from sources within this state, such as customers or intangible property located in this state, regardless of whether the person is physically present in this state.[ 2019 c 8 § 702; 2017 3rd sp.s. c 28 § 301; 2015 3rd sp.s. c 5 § 203; 2010 1st sp.s. c 23 § 103.]NOTES:Effective date—2019 c 8 §§ 102, 103, 107, and 701-703: See note following RCW 82.04.067.Existing rights and liability—Retroactive application—2019 c 8: See notes following RCW 82.02.250.Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.Construction—2017 c 323: See note following RCW 82.08.052.Effective dates—Finding—Intent—2015 3rd sp.s. c 5: See notes following RCW 82.08.052.Contingency—Application—2010 1st sp.s. c 23 §§ 102-112: See notes following RCW 82.04.067.Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
WA Rev Code § 82.04.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.04 - Business and Occupation Tax.|82.04.070 - "Gross proceeds of sales."

RCW 82.04.070 "Gross proceeds of sales.""Gross proceeds of sales" means the value proceeding or accruing from the sale of tangible personal property, digital goods, digital codes, digital automated services, and/or for other services rendered, without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses.[ 2009 c 535 § 404; 1961 c 15 § 82.04.070. Prior: 1955 c 389 § 8; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.