reglab/housing_qa huggingface dataset:
WA Rev Code § 82.29A.135 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.135 - Exemptions—Property used for the operation of an anaerobic digester.

RCW 82.29A.135 Exemptions—Property used for the operation of an anaerobic digester.(1) For the purposes of this section, "anaerobic digester" has the same meaning as provided in RCW 82.08.900.(2) All leasehold interests in buildings, machinery, equipment, and other personal property which are used primarily for the operation of an anaerobic digester, the land upon which this property is located, and land that is reasonably necessary in the operation of an anaerobic digester are exempt from leasehold taxes for a period of six years from the date on which the facility or the addition to the existing facility becomes operational.(3) Claims for exemptions authorized by this section must be filed with the department of revenue on forms prescribed by the department of revenue and furnished by the department of revenue. Once filed, the exemption is valid for six assessment years following the date on which the facility or the addition to the existing facility becomes operational and may not be renewed. The department of revenue must verify and approve claims as the department of revenue determines to be justified and in accordance with this section. No claims may be filed after December 31, 2024.(4) The department of revenue may promulgate such rules, pursuant to chapter 34.05 RCW, as are necessary to properly administer this section.[ 2018 c 164 § 9; 2010 1st sp.s. c 11 § 6; 2008 c 268 § 2. Prior: 2003 c 339 § 10; 2003 c 261 § 10; 1985 c 371 § 3; 1980 c 157 § 2.]NOTES:Tax preference performance statement—Effective date—2018 c 164: See notes following RCW 82.08.900.Effective date—2008 c 268: See note following RCW 84.36.635.Effective dates—2003 c 339: See note following RCW 84.36.640.Effective dates—2003 c 261: See note following RCW 84.36.635.
WA Rev Code § 82.29A.136 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.136 - Exemptions—Certain residential and recreational lots.

RCW 82.29A.136 Exemptions—Certain residential and recreational lots.All leasehold interests consisting of three thousand or more residential and recreational lots that are or may be subleased for residential and recreational purposes are exempt from tax under this chapter.[ 2001 c 26 § 1.]NOTES:Effective date—2001 c 26 § 1: "Section 1 of this act takes effect January 1, 2002." [ 2001 c 26 § 6.]
WA Rev Code § 82.29A.137 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.137 - Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes.

RCW 82.29A.137 Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes. (Expires July 1, 2040.)(1) All leasehold interests in port district facilities exempt from tax under RCW 82.08.980 or 82.12.980 and used by a manufacturer engaged in the manufacturing of superefficient airplanes, as defined in RCW 82.32.550, are exempt from tax under this chapter. A person claiming the credit under RCW 82.04.4463 is not eligible for the exemption under this section.(2) In addition to all other requirements under this title, a person claiming the exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534.(3) This section expires July 1, 2040.[ 2017 c 135 § 35; 2013 3rd sp.s. c 2 § 13; 2010 c 114 § 134; 2003 2nd sp.s. c 1 § 13.]NOTES:Effective date—2017 c 135: See note following RCW 82.32.534.Contingent effective date—2013 3rd sp.s. c 2: See RCW 82.32.850.Findings—Intent—2013 3rd sp.s. c 2: See note following RCW 82.32.850.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Finding—2003 2nd sp.s. c 1: See note following RCW 82.04.4461.
WA Rev Code § 82.29A.138 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.138 - Exemptions—Certain amateur radio repeaters.

RCW 82.29A.138 Exemptions—Certain amateur radio repeaters.(1) All leasehold interests in property used for the placement of amateur radio repeaters that are made available for use by, or are used in support of, a public agency in the event of an emergency or potential emergency to which the agency is, or may be, a qualified responder, are exempt from tax under this chapter.(2) For purposes of this section, "amateur radio repeater" means an electronic device that receives a weak or low-level amateur radio signal and retransmits it at a higher level or higher power, so that the signal can cover longer distances without degradation, and is used by amateur radio operators possessing a valid license issued by the federal communications commission.[ 2007 c 21 § 1.]
WA Rev Code § 82.29A.140 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.140 - Rules and regulations.

RCW 82.29A.140 Rules and regulations.The department of revenue of the state of Washington shall make such rules and regulations consistent with chapter 34.05 RCW and the provisions of this chapter, RCW 84.36.451 and 84.40.175 as shall be necessary to permit its effective administration including procedures for collection and remittance of taxes imposed by this chapter, and for intervention by the cities and counties levying under RCW 82.29A.040, in proceedings involving such levies and taxes collected pursuant thereto.[1975-'76 2nd ex.s. c 61 § 16.]
WA Rev Code § 82.29A.160 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.29A - Leasehold Excise Tax.|82.29A.160 - Improvements not defined as contract rent taxable under Title 84 RCW.

RCW 82.29A.160 Improvements not defined as contract rent taxable under Title 84 RCW.Notwithstanding any other provision of this chapter, RCW 84.36.451 and 84.40.175, improvements owned or being acquired by contract purchase or otherwise by any lessee or sublessee which are not defined as contract rent shall be taxable to such lessee or sublessee under Title 84 RCW at their full true and fair value without any deduction for interests held by the lessor or others.[ 1986 c 251 § 1; 1975-'76 2nd ex.s. c 61 § 18.]
WA Rev Code § 82.32.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.010 - Application of chapter stated.

RCW 82.32.010 Application of chapter stated.The provisions of this chapter apply with respect to the taxes imposed under chapters 82.04 through 82.14 RCW, under chapter 82.14B RCW, under chapters 82.16 through 82.29A RCW of this title, under chapter 84.33 RCW, and under other titles, chapters, and sections in such manner and to such extent as indicated in each such title, chapter, or section.[ 2010 1st sp.s. c 19 § 13; 1998 c 304 § 12; 1984 c 204 § 26; 1983 c 3 § 219; 1981 c 148 § 12; 1961 c 15 § 82.32.010. Prior: 1935 c 180 § 185; RRS § 8370-185.]NOTES:Effective dates—2010 1st sp.s. c 19: See note following RCW 82.14B.010.Findings—Effective dates—1998 c 304: See notes following RCW 82.14B.020.Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.Purpose—Severability—Effective dates—1981 c 148: See notes following RCW 84.33.130.
WA Rev Code § 82.32.023 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.023 - Definition of product for agreement purposes.

RCW 82.32.023 Definition of product for agreement purposes.For purposes of construing those provisions of the streamlined sales and use tax agreement that have been incorporated into this title, and unless the context requires otherwise, the terms "product" and "products" refer to tangible personal property, digital goods, digital codes, digital automated services, other services, extended warranties, and anything else that can be sold or used.[ 2009 c 535 § 1112; 2007 c 6 § 104.]NOTES: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.
WA Rev Code § 82.32.026 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.026 - Registration—Seller's agent—Streamlined sales and use tax agreement.

RCW 82.32.026 Registration—Seller's agent—Streamlined sales and use tax agreement.(1) A seller, by written agreement, may appoint a person to represent the seller as its agent. The seller's agent has authority to register the seller with the department under RCW 82.32.030. An agent may also be a certified service provider, with authority to perform all the seller's sales and use tax functions, except that the seller remains responsible for remitting the tax on its own purchases.(2) The seller or its agent must provide the department with a copy of the written agreement upon request.[ 2007 c 6 § 201.]NOTES: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.
WA Rev Code § 82.32.055 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.055 - Interest and penalties—Waiver for military personnel.

RCW 82.32.055 Interest and penalties—Waiver for military personnel.(1) Subject to the requirements in subsections (2) through (4) of this section, the department shall waive or cancel interest and penalties imposed under this chapter if the interest and penalties are:(a) Imposed during any period of armed conflict; and(b) Imposed on a taxpayer where a majority owner of the taxpayer is an individual who is on active duty in the military, and the individual is participating in a conflict and assigned to a duty station outside the territorial boundaries of the United States.(2) To receive a waiver or cancellation of interest and penalties under this section, the taxpayer must submit to the department a copy of the individual's deployment orders for deployment outside the territorial boundaries of the United States.(3) The department may not waive or cancel interest and penalties under this section if the gross income of the business exceeded one million dollars in the calendar year prior to the individual's initial deployment outside the United States for the armed conflict. The department may not waive or cancel interest and penalties under this section for a taxpayer for more than twenty-four months.(4) During any period of armed conflict, for any notice sent to a taxpayer that requires a payment of interest, penalties, or both, the notice must clearly indicate on or in the notice that interest and penalties may be waived under this section for qualifying taxpayers.[ 2008 c 184 § 1.]
WA Rev Code § 82.32.062 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.062 - Additional offset for excess payment of sales tax.

RCW 82.32.062 Additional offset for excess payment of sales tax.(1) In addition to the procedure set forth in RCW 82.32.060 and as an exception to the four-year period explicitly set forth in RCW 82.32.060, an offset for a tax that has been paid in excess of that properly due may be taken under the following conditions:(a) The tax paid in excess of that properly due was sales or use tax paid on property purchased for the purpose of leasing;(b) The taxpayer was at the time of purchase entitled to purchase the property at wholesale under RCW 82.04.060; and(c) The taxpayer substantiates that the taxpayer paid sales or use tax on the purchase of the property and that there was no intervening use of the property by the taxpayer.(2) The offset under this section is applied to and reduced by the amount of retail sales tax otherwise due from the beginning of lease of the property until the offset is extinguished.[ 2020 c 139 § 38; 2002 c 57 § 1.]
WA Rev Code § 82.32.065 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.065 - Tax refund to consumer under new motor vehicle warranty laws—Credit or refund to new motor vehicle manufacturer.

RCW 82.32.065 Tax refund to consumer under new motor vehicle warranty laws—Credit or refund to new motor vehicle manufacturer.If a manufacturer makes a refund of sales tax to a consumer upon return of a new motor vehicle under chapter 19.118 RCW, the department shall credit or refund to the manufacturer the amount of the tax refunded, upon receipt of documentation as required by the department.[ 1987 c 344 § 16.]NOTES:Effective dates—1987 c 344: See RCW 19.118.900.
WA Rev Code § 82.32.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.070 - Records to be preserved—Examination—Estoppel to question assessment—Unified business identifier account number records.

RCW 82.32.070 Records to be preserved—Examination—Estoppel to question assessment—Unified business identifier account number records.(1) Every taxpayer liable for any tax collected by the department must keep and preserve, for a period of five years, suitable records as may be necessary to determine the amount of any tax for which the taxpayer may be liable. Such records must include copies of all of the taxpayer's federal income tax and state tax returns and reports. All of the taxpayer's books, records, and invoices must be open for examination at any time by the department of revenue. In the case of an out-of-state taxpayer that does not keep the necessary books and records within this state, it is sufficient if the taxpayer produces within the state such books and records as are required by the department of revenue, or permits the examination by an agent authorized or designated by the department of revenue at the place where such books and records are kept. Any taxpayer who fails to comply with the requirements of this section is forever barred from questioning, in any court action or proceedings, the correctness of any assessment of taxes made by the department of revenue based upon any period for which such books, records, and invoices have not been so kept and preserved.(2) A person liable for any fee or tax imposed by chapters 82.04 through 82.27 RCW who contracts with another person or entity for work subject to chapter 18.27 or 19.28 RCW must obtain and preserve a record of the unified business identifier account number for the person or entity performing the work. Failure to obtain or maintain the record is subject to RCW 39.06.010 and to a penalty determined by the director, but not to exceed two hundred fifty dollars. The department must notify the taxpayer and collect the penalty in the same manner as penalties under RCW 82.32.100.[ 2015 c 86 § 310; 2013 c 23 § 322; 1999 c 358 § 14; 1997 c 54 § 4; 1983 c 3 § 221; 1967 ex.s. c 89 § 2; 1961 c 15 § 82.32.070. Prior: 1951 1st ex.s. c 9 § 7; 1935 c 180 § 190; RRS § 8370-190.]NOTES:Effective date—1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.
WA Rev Code § 82.32.100 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.100 - Failure to file returns or provide records—Assessment of tax by department—Penalties and interest.

RCW 82.32.100 Failure to file returns or provide records—Assessment of tax by department—Penalties and interest.(1) If any person fails or refuses to make any return or to make available for examination the records required by this chapter, the department shall proceed, in such manner as it may deem best, to obtain facts and information on which to base its estimate of the tax; and to this end the department may examine the records of any such person as provided in RCW 82.32.110.(2) As soon as the department procures such facts and information as it is able to obtain upon which to base the assessment of any tax payable by any person who has failed or refused to make a return, it shall proceed to determine and assess against such person the tax and any applicable penalties or interest due, but such action shall not deprive such person from appealing the assessment as provided in this chapter. The department shall notify the taxpayer by mail, or electronically as provided in RCW 82.32.135, of the total amount of such tax, penalties, and interest, and the total amount shall become due and shall be paid within thirty days from the date of such notice.(3) No assessment or correction of an assessment may be made by the department more than four years after the close of the tax year, except (a) against a taxpayer who has not registered as required by this chapter, (b) upon a showing of fraud or of misrepresentation of a material fact by the taxpayer, or (c) where a taxpayer has executed a written waiver of such limitation. The execution of a written waiver shall also extend the period for making a refund or credit as provided in RCW 82.32.060(2).[ 2007 c 111 § 107; 1992 c 169 § 3; 1989 c 378 § 21; 1971 ex.s. c 299 § 20; 1965 ex.s. c 141 § 4; 1961 c 15 § 82.32.100. Prior: 1951 1st ex.s. c 9 § 10; 1935 c 180 § 194; RRS § 8370-194.]NOTES:Part headings not law—2007 c 111: See note following RCW 82.16.120.Effective date—Applicability—1992 c 169: See note following RCW 82.32.050.Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.
WA Rev Code § 82.32.105 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.105 - Waiver or cancellation of penalties or interest—Rules.

RCW 82.32.105 Waiver or cancellation of penalties or interest—Rules.(1) If the department finds that the payment by a taxpayer of a tax less than that properly due or the failure of a taxpayer to pay any tax by the due date was the result of circumstances beyond the control of the taxpayer, the department must waive or cancel any penalties imposed under this chapter with respect to such tax.(2) The department must waive or cancel the penalty imposed under RCW 82.32.090(1) when the circumstances under which the delinquency occurred do not qualify for waiver or cancellation under subsection (1) of this section if:(a) The taxpayer requests the waiver for a tax return required to be filed under RCW 54.28.040, 82.32.045, 82.14B.061, 82.23B.020, 82.27.060, 82.29A.050, or 84.33.086; and(b) The taxpayer has timely filed and remitted payment on all tax returns due for that tax program for a period of twenty-four months immediately preceding the period covered by the return for which the waiver is being requested.(3) The department must waive or cancel interest imposed under this chapter if:(a) The failure to timely pay the tax was the direct result of written instructions given the taxpayer by the department; or(b) The extension of a due date for payment of an assessment of deficiency was not at the request of the taxpayer and was for the sole convenience of the department.(4) The department must adopt rules for the waiver or cancellation of penalties and interest imposed by this chapter.[ 2017 c 323 § 106; 1998 c 304 § 13; 1996 c 149 § 17; 1975 1st ex.s. c 278 § 78; 1965 ex.s. c 141 § 8.]NOTES:Effective dates—2017 c 323 §§ 101-109: See note following RCW 54.28.125.Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.Findings—Effective dates—1998 c 304: See notes following RCW 82.14B.020.Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.32.110 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.110 - Examination of books or records—Subpoenas—Contempt of court.

RCW 82.32.110 Examination of books or records—Subpoenas—Contempt of court.The department of revenue or its duly authorized agent may examine any books, papers, records, or other data, or stock of merchandise bearing upon the amount of any tax payable or upon the correctness of any return, or for the purpose of making a return where none has been made, or in order to ascertain whether a return should be made; and may require the attendance of any person at a time and place fixed in a summons served by any sheriff in the same manner as a subpoena is served in a civil case, or served in like manner by an agent of the department of revenue.The persons summoned may be required to testify and produce any books, papers, records, or data required by the department with respect to any tax, or the liability of any person therefor.The director of the department of revenue, or any duly authorized agent thereof, shall have power to administer an oath to the person required to testify; and any person giving false testimony after the administration of such oath shall be guilty of perjury in the first degree.If any person summoned as a witness before the department, or its authorized agent, fails or refuses to obey the summons, or refuses to testify or answer any material questions, or to produce any book, record, paper, or data when required to do so, the person is subject to proceedings for contempt, and the department shall thereupon institute contempt of court proceedings in the superior court of Thurston county or of the county in which such person resides.[ 1989 c 373 § 27; 1975 1st ex.s. c 278 § 79; 1961 c 15 § 82.32.110. Prior: 1935 c 180 § 194; RRS § 8370-194.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.32.117 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.117 - Application for court approval of subpoena prior to issuance—No notice required.

RCW 82.32.117 Application for court approval of subpoena prior to issuance—No notice required.(1) The department or its duly authorized agent may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is found, or the county where the subpoenaed records or documents are located, or in Thurston county. The application must:(a) State that an order is sought pursuant to this subsection;(b) Adequately specify the records, documents, or testimony; and(c) Declare under oath that an investigation is being conducted for a lawfully authorized purpose related to an investigation within the department's authority and that the subpoenaed documents or testimony are reasonably related to an investigation within the department's authority.(2) Where the application under this subsection is made to the satisfaction of the court, the court must issue an order approving the subpoena. An order under this subsection constitutes authority of law for the agency to subpoena the records or testimony.(3) The department or its duly authorized agent may seek approval and a court may issue an order under this subsection without prior notice to any person, including the person to whom the subpoena is directed and the person who is the subject of an investigation.(4) This section does not preclude the use of other legally authorized means of obtaining records, nor preclude the assertion of any legally recognized privileges.(5) The department may not disclose any return or tax information, as defined in RCW 82.32.330, obtained in response to a subpoena issued under this section, except as authorized in RCW 82.32.330.(6) A third party may not be held civilly liable for any harm resulting from that person's compliance with a subpoena issued under the authority of this section.(7) The entire court file of any proceeding instituted under this section must be sealed and is not open to public inspection by any person except upon order of the court as authorized by law.[ 2011 c 174 § 401; 2010 c 22 § 4.]NOTES:Findings—Intent—2010 c 22: See note following RCW 51.04.040.