reglab/housing_qa huggingface dataset:
WA Rev Code § 82.63.065 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.63 - Tax Deferrals for High-Technology Businesses.|82.63.065 - Administration—Department may adopt rules.

RCW 82.63.065 Administration—Department may adopt rules.The department may adopt rules as may be necessary to administer this chapter.[ 2009 c 268 § 6.]NOTES:Policy—Application—2009 c 268: See notes following RCW 82.63.090.
WA Rev Code § 82.63.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.63 - Tax Deferrals for High-Technology Businesses.|82.63.070 - Public disclosure.

RCW 82.63.070 Public disclosure.Applications approved by the department under this chapter are not confidential and are subject to disclosure.[ 2010 c 106 § 108; 2004 c 2 § 7; 1994 sp.s. c 5 § 9.]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.
WA Rev Code § 82.63.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.63 - Tax Deferrals for High-Technology Businesses.|82.63.900 - Effective date—1994 sp.s. c 5.

RCW 82.63.900 Effective date—1994 sp.s. c 5.This act shall take effect January 1, 1995.[ 1994 sp.s. c 5 § 12.]
WA Rev Code § 82.64.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.64 - Syrup Tax.|82.64.010 - Definitions.

RCW 82.64.010 Definitions.Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Carbonated beverage" has its ordinary meaning and includes any nonalcoholic liquid intended for human consumption which contains carbon dioxide, whether carbonation is obtained by natural or artificial means.(2) "Previously taxed syrup" means syrup in respect to which a tax has been paid under this chapter.(3) "Syrup" means a concentrated liquid which is added to carbonated water to produce a carbonated beverage.(4) Except for terms defined in this section, the definitions in chapters 82.04, 82.08, and 82.12 RCW apply to this chapter.[ 1994 sp.s. c 7 § 905 (Referendum Bill No. 43, approved November 8, 1994); 1991 c 80 § 1; 1989 c 271 § 505.]NOTES:Construction—1994 sp.s. c 7 §§ 905-908: "Sections 905 through 908, chapter 7, Laws of 1994 sp. sess. shall not be construed as affecting any existing right acquired or liability or obligation incurred, nor as affecting any proceeding instituted under those sections, before July 1, 1995." [ 1994 sp.s. c 7 § 912 (Referendum Bill No. 43, approved November 8, 1994).]Contingent partial referendum—1994 sp.s. c 7 §§ 901-909: See note following RCW 66.24.210.Finding—Intent—Severability—Effective dates—Contingent expiration date—1994 sp.s. c 7: See notes following RCW 43.70.540.Policy—1991 c 80: "The taxes imposed in this act are intended to raise revenue for the enforcement of the drug laws of the state. It is the policy of the state to actively combat the problem of drug abuse by aggressive enforcement of the state's drug laws and by extensive promotion of public education programs designed to increase public and consumer awareness of the state's drug problem and its enforcement measures." [ 1991 c 80 § 6.]Savings—1991 c 80: "The amendatory sections of this act shall not be construed as affecting any existing right acquired or liability or obligation incurred under those sections as they existed before this act or under any rule or order adopted under those sections, nor as affecting any proceeding instituted under those sections." [ 1991 c 80 § 8.]Effective date—1991 c 80: "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 June 1, 1991." [ 1991 c 80 § 9.]
WA Rev Code § 82.64.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.64 - Syrup Tax.|82.64.020 - Tax imposed—Wholesale, retail—Revenue deposited in the general fund.

RCW 82.64.020 Tax imposed—Wholesale, retail—Revenue deposited in the general fund.(1) A tax is imposed on each sale at wholesale of syrup in this state. The rate of the tax shall be equal to one dollar per gallon. Fractional amounts shall be taxed proportionally.(2) A tax is imposed on each sale at retail of syrup in this state. The rate of the tax shall be equal to the rate imposed under subsection (1) of this section.(3) Moneys collected under this chapter shall be deposited in the state general fund.(4) Chapter 82.32 RCW applies to the taxes imposed in this chapter. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the taxes imposed in this chapter.[ 2009 c 479 § 72; 1994 sp.s. c 7 § 906 (Referendum Bill No. 43, approved November 8, 1994); 1991 c 80 § 2; 1989 c 271 § 506.]NOTES:Effective date—2009 c 479: See note following RCW 2.56.030.Contingent partial referendum—1994 sp.s. c 7 §§ 901-909: See note following RCW 66.24.210.Finding—Intent—Severability—Effective dates—Contingent expiration date—1994 sp.s. c 7: See notes following RCW 43.70.540.Construction—1994 sp.s. c 7 §§ 905-908: See note following RCW 82.64.010.Policy—Savings—Effective date—1991 c 80: See notes following RCW 82.64.010.
WA Rev Code § 82.64.025 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.64 - Syrup Tax.|82.64.025 - Tax preferences—Expiration dates.

RCW 82.64.025 Tax preferences—Expiration dates.See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 § 1720.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.64.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.64 - Syrup Tax.|82.64.030 - Exemptions.

RCW 82.64.030 Exemptions.The following are exempt from the taxes imposed in this chapter:(1) Any successive sale of a previously taxed syrup.(2) Any syrup that is transferred to a point outside the state for use outside the state. The department shall provide by rule appropriate procedures and exemption certificates for the administration of this exemption.(3) Any sale at wholesale of a trademarked syrup by any person to a person commonly known as a bottler who is appointed by the owner of the trademark to manufacture, distribute, and sell such trademarked syrup within a specified geographic territory.(4) Any sale of syrup in respect to which a tax on the privilege of possession was paid under this chapter before June 1, 1991.[ 1994 sp.s. c 7 § 907 (Referendum Bill No. 43, approved November 8, 1994); 1991 c 80 § 3; 1989 c 271 § 507.]NOTES:Contingent partial referendum—1994 sp.s. c 7 §§ 901-909: See note following RCW 66.24.210.Finding—Intent—Severability—Effective dates—Contingent expiration date—1994 sp.s. c 7: See notes following RCW 43.70.540.Construction—1994 sp.s. c 7 §§ 905-908: See note following RCW 82.64.010.Policy—Savings—Effective date—1991 c 80: See notes following RCW 82.64.010.
WA Rev Code § 82.64.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.64 - Syrup Tax.|82.64.040 - Credit against tax.

RCW 82.64.040 Credit against tax.(1) Credit shall be allowed, in accordance with rules of the department, against the taxes imposed in this chapter for any syrup tax paid to another state with respect to the same syrup. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to that syrup.(2) For the purpose of this section:(a) "Syrup tax" means a tax:(i) That is imposed on the sale at wholesale of syrup and that is not generally imposed on other activities or privileges; and(ii) That is measured by the volume of the syrup.(b) "State" means (i) a state of the United States other than Washington, or any political subdivision of such other state, (ii) the District of Columbia, and (iii) any foreign country or political subdivision thereof.[ 1994 sp.s. c 7 § 908 (Referendum Bill No. 43, approved November 8, 1994); 1991 c 80 § 7; 1989 c 271 § 508.]NOTES:Contingent partial referendum—1994 sp.s. c 7 §§ 901-909: See note following RCW 66.24.210.Finding—Intent—Severability—Effective dates—Contingent expiration date—1994 sp.s. c 7: See notes following RCW 43.70.540.Construction—1994 sp.s. c 7 §§ 905-908: See note following RCW 82.64.010.Policy—Savings—Effective date—1991 c 80: See notes following RCW 82.64.010.
WA Rev Code § 82.64.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.64 - Syrup Tax.|82.64.050 - Wholesaler to collect tax from buyer.

RCW 82.64.050 Wholesaler to collect tax from buyer.(1) The tax imposed in RCW 82.64.020(1) shall be paid by the buyer to the wholesaler and each wholesaler shall collect from the buyer the full amount of the tax payable in respect to each taxable sale, unless the wholesaler is prohibited from collecting the tax from the buyer under the Constitution of this state or the Constitution or laws of the United States. Regardless of the obligation to collect the tax from the buyer, the wholesaler is liable to the state for the amount of the tax. The tax imposed in RCW 82.64.020(2) shall be paid by the retailer. The buyer is not obligated to pay or report to the department the taxes imposed in RCW 82.64.020.(2) The tax required to be collected by the wholesaler shall be stated separately from the selling price in any sales invoice or other instrument of sale.(3) Any wholesaler who fails or refuses to collect tax under this section, with intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, is guilty of a misdemeanor.(4) The amount of tax required to be collected under this section shall constitute a debt from the buyer to the wholesaler until paid by the buyer to the wholesaler.[ 1991 c 80 § 4.]NOTES:Policy—Savings—Effective date—1991 c 80: See notes following RCW 82.64.010.
WA Rev Code § 82.64.901 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.64 - Syrup Tax.|82.64.901 - Effective dates—1989 c 271.

RCW 82.64.901 Effective dates—1989 c 271.See note following RCW 66.28.200.
WA Rev Code § 82.64.902 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.64 - Syrup Tax.|82.64.902 - Severability—1989 c 271.

RCW 82.64.902 Severability—1989 c 271.See note following RCW 9.94A.510.
WA Rev Code § 82.65A.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.65A - Intermediate Care Facilities for Persons With Intellectual Disabilities.|82.65A.010 - Expiration date defined.

RCW 82.65A.010 Expiration date defined.As used in this chapter, "expiration date" means the earliest of:(1) The effective date that federal medicaid matching funds for the purposes specified in *section 7 of this act become unavailable or are substantially reduced, as such date is certified by the secretary of social and health services;(2) The effective date that federal medicaid matching funds for the purposes specified in *section 7 of this act become unavailable or are substantially reduced, as determined by a permanent injunction, court order, or final court decision; or(3) The effective date of a permanent injunction, court order, or final court decision that prohibits in whole or in part the collection of taxes under RCW 82.65A.030.[ 1992 c 80 § 1.]NOTES:*Reviser's note: "Section 7 of this act" was originally an appropriation section, however a senate amendment removed the appropriation section, and the corresponding internal and substantive references were not corrected.
WA Rev Code § 82.65A.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.65A - Intermediate Care Facilities for Persons With Intellectual Disabilities.|82.65A.020 - Definitions.

RCW 82.65A.020 Definitions. (Contingent expiration date.)Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Gross income" means all income from whatever source derived, including but not limited to gross income of the business as defined in RCW 82.04.080 and moneys received from state appropriations.(2) "Intermediate care facility for persons with intellectual disabilities" means an intermediate care facility for the mentally retarded, as described by federal law, that is certified by the department of social and health services and the federal department of health and human services to provide residential care under 42 U.S.C. Sec. 1396d(d).[ 2010 c 94 § 30; 1992 c 80 § 2.]NOTES:Purpose—2010 c 94: See note following RCW 44.04.280.
WA Rev Code § 82.65A.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.65A - Intermediate Care Facilities for Persons With Intellectual Disabilities.|82.65A.030 - Tax imposed.

RCW 82.65A.030 Tax imposed. (Contingent expiration date.)In addition to any other tax, a tax is imposed on every intermediate care facility for persons with developmental disabilities for the act or privilege of engaging in business within this state. The tax is equal to the gross income attributable to services for the persons with developmental disabilities, multiplied by the rate of six percent.[ 2010 c 94 § 31; 1993 c 276 § 1; 1992 c 80 § 3.]NOTES:Purpose—2010 c 94: See note following RCW 44.04.280.Contingent effective date—1993 c 276: "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 on such date as shall be certified by the secretary of social and health services by which states must modify health care related taxes to prevent the loss of federal medicaid participation in the cost of the tax." [ 1993 c 276 § 2.]*Reviser's note: 1993 c 276 took effect in 1993. See RCW 82.65A.900 for the contingent expiration of this section.
WA Rev Code § 82.65A.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.65A - Intermediate Care Facilities for Persons With Intellectual Disabilities.|82.65A.040 - Administration.

RCW 82.65A.040 Administration. (Contingent expiration date.)Chapter 82.32 RCW applies to the tax imposed in this chapter. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the tax imposed in this chapter, except the department may not permit returns for taxes under this chapter to cover periods longer than one month. The appropriations in *section 7 of this act shall not be construed as modifying in any manner the obligation of the taxpayer to pay taxes on an accrual basis as ordinarily required under chapter 82.04 RCW.[ 1992 c 80 § 4.]NOTES:*Reviser's note: See note following RCW 82.65A.010.
WA Rev Code § 82.65A.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.65A - Intermediate Care Facilities for Persons With Intellectual Disabilities.|82.65A.900 - Expiration date—Savings—Application—1992 c 80.

RCW 82.65A.900 Expiration date—Savings—Application—1992 c 80.(1) RCW 82.65A.020 through 82.65A.040 shall expire on the expiration date determined under RCW 82.65A.010.(2) The expiration of RCW 82.65A.020 through 82.65A.040 shall not be construed as affecting any existing right acquired or liability or obligation incurred under those sections or under any rule or order adopted under those sections, nor as affecting any proceeding instituted under those sections.(3) Taxes that have been paid under RCW 82.65A.020 through 82.65A.040, but are properly attributable to taxable events occurring after the expiration of those sections, shall be credited or refunded as provided in RCW 82.32.060.[ 1992 c 80 § 6.]
WA Rev Code § 82.65A.901 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.65A - Intermediate Care Facilities for Persons With Intellectual Disabilities.|82.65A.901 - Effective date—1992 c 80.

RCW 82.65A.901 Effective date—1992 c 80.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 April 1, 1992.[ 1992 c 80 § 7.]
WA Rev Code § 82.70.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.70 - Commute Trip Reduction Incentives.|82.70.010 - Definitions.

RCW 82.70.010 Definitions. (Expires July 1, 2024.)The definitions in this section apply throughout this chapter and *RCW 70.94.996 unless the context clearly requires otherwise.(1) "Applicant" means a person applying for a tax credit under this chapter.(2) "Car sharing" means a membership program intended to offer an alternative to car ownership under which persons or entities that become members are permitted to use vehicles from a fleet on an hourly basis.(3) "Nonmotorized commuting" means commuting to and from the workplace by an employee by walking or running or by riding a bicycle or other device not powered by a motor.(4) "Public agency" means any county, city, or other local government agency or any state government agency, board, or commission.(5) "Public transportation" means the same as "public transportation service" as defined in RCW 36.57A.010 and includes passenger services of the Washington state ferries.(6) "Ride sharing" means the same as "ride sharing" as defined in RCW 46.74.010, including ride sharing on Washington state ferries.(7) "Telework" means a program where work functions that are normally performed at a traditional workplace are instead performed by an employee at his or her home at least one day a week for the purpose of reducing the number of trips to the employee's workplace.[ 2021 c 135 § 10; 2005 c 297 § 1; 2003 c 364 § 1.]NOTES:Reviser's note: *(1) RCW 70.94.996 expired January 1, 2014.(2) The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).Effective date—2021 c 135: See note following RCW 46.18.285.Effective date—2005 c 297: See note following RCW 82.70.025.Effective date—Contingency—Captions not law—2003 c 364: See notes following RCW 82.70.020.
WA Rev Code § 82.70.025 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.70 - Commute Trip Reduction Incentives.|82.70.025 - Application for tax credit.

RCW 82.70.025 Application for tax credit. (Expires July 1, 2024.)(1) Application for tax credits under this chapter must be received by the department between the first day of January and the 31st day of January, following the calendar year in which the applicant made payments to or on behalf of employees for ride sharing in vehicles carrying two or more persons, for using public transportation, for using car sharing, or for using nonmotorized commuting. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the number of employees for which incentives are paid during the calendar year, the amounts paid to or on behalf of employees for ride sharing in vehicles carrying two or more persons, for using public transportation, for using car sharing, or for using nonmotorized commuting, and other information required by the department.(2) The department must rule on the application within sixty days of the deadline provided in subsection (1) of this section.(3)(a) The department must disapprove any application not received by the deadline provided in subsection (1) of this section except that the department may accept applications received up to fifteen calendar days after the deadline if the application was not received by the deadline because of circumstances beyond the control of the taxpayer.(b) In making a determination whether the failure of a taxpayer to file an application by the deadline was the result of circumstances beyond the control of the taxpayer, the department must be guided by rules adopted by the department for the waiver or cancellation of penalties when the underpayment or untimely payment of any tax was due to circumstances beyond the control of the taxpayer.(4) After an application is approved and tax credit granted, no increase in the credit is allowed.(5) To claim a credit under this chapter, a person must electronically file with the department all returns, forms, and other information the department requires in an electronic format as provided or approved by the department. Any return, form, or information required to be filed in an electronic format under this section is not filed until received by the department in an electronic format. As used in this subsection, "returns" has the same meaning as "return" in RCW 82.32.050.[ 2015 3rd sp.s. c 44 § 417; 2005 c 297 § 2.]NOTES:Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.Effective date—2005 c 297: "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 July 1, 2005." [ 2005 c 297 § 6.]
WA Rev Code § 82.70.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.70 - Commute Trip Reduction Incentives.|82.70.030 - False statement in application—Penalty.

RCW 82.70.030 False statement in application—Penalty. (Expires July 1, 2024.)Any person who knowingly makes a false statement of a material fact in the application required under RCW 82.70.025 for a credit under RCW 82.70.020 is guilty of a gross misdemeanor.[ 2005 c 297 § 4; 2003 c 364 § 3.]NOTES:Effective date—2005 c 297: See note following RCW 82.70.025.Effective date—Contingency—Captions not law—2003 c 364: See notes following RCW 82.70.020.