reglab/housing_qa huggingface dataset:
WA Rev Code § 82.46.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales.|82.46.060 - Payment of tax—Evidence of payment—Recording.

RCW 82.46.060 Payment of tax—Evidence of payment—Recording.Any taxes imposed under this chapter or RCW 82.46.070 shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The treasurer shall act as agent for any city within the county imposing the tax. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed under this chapter or RCW 82.46.070 shall be evidence of the satisfaction of the lien imposed in RCW 82.46.040 and may be recorded in the manner prescribed for recording satisfactions of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the treasurer.[ 1990 1st ex.s. c 17 § 41; 1990 1st ex.s. c 5 § 5; 1982 1st ex.s. c 49 § 16.]NOTES:Reviser's note: This section was amended by 1990 1st ex.s. c 5 § 5 and by 1990 1st ex.s. c 17 § 41, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.Purpose—1990 1st ex.s. c 5: See note following RCW 36.32.570.Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.
WA Rev Code § 82.46.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales.|82.46.070 - Additional excise tax—Acquisition and maintenance of conservation areas.

RCW 82.46.070 Additional excise tax—Acquisition and maintenance of conservation areas.(1) Subject to subsection (2) of this section, the legislative authority of any county may impose an additional excise tax on each sale of real property in the county at a rate not to exceed one percent of the selling price. The proceeds of the tax shall be used exclusively for the acquisition and maintenance of conservation areas.The taxes imposed under this subsection shall be imposed in the same manner and on the same occurrences, and are subject to the same conditions, as the taxes under chapter 82.45 RCW, except:(a) The tax shall be the obligation of the purchaser; and(b) The tax does not apply to the acquisition of conservation areas by the county.The county may enforce the obligation through an action of debt against the purchaser or may foreclose the lien on the property in the same manner prescribed for the foreclosure of mortgages.The tax shall take effect thirty days after the election at which the taxes are authorized.(2) No tax may be imposed under subsection (1) of this section unless approved by a majority of the voters of the county voting thereon for a specified period and maximum rate after:(a) The adoption of a resolution by the county legislative authority of the county proposing this action; or(b) The filing of a petition proposing this action with the county auditor, which petition is signed by county voters at least equal in number to ten percent of the total number of voters in the county who voted at the last preceding general election.The ballot proposition shall be submitted to the voters of the county at the next general election occurring at least sixty days after a petition is filed, or at any special election prior to this general election that has been called for such purpose by the county legislative authority.(3) A plan for the expenditure of the excise tax proceeds shall be prepared by the county legislative authority at least sixty days before the election if the proposal is initiated by resolution of the county legislative authority, or within six months after the tax has been authorized by the voters if the proposal is initiated by petition. Prior to the adoption of this plan, the elected officials of cities located within the county shall be consulted and a public hearing shall be held to obtain public input. The proceeds of this excise tax must be expended in conformance with this plan.(4) As used in this section, "conservation area" has the meaning given under RCW 36.32.570.[ 1990 1st ex.s. c 5 § 3.]NOTES:Purpose—1990 1st ex.s. c 5: See note following RCW 36.32.570.
WA Rev Code § 82.46.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales.|82.46.080 - Notice to county treasurer.

RCW 82.46.080 Notice to county treasurer.A county, city, or town that imposes an excise tax under this chapter must provide the county treasurer with a copy of the ordinance or other action initially authorizing the tax or altering the rate of the tax that is imposed at least sixty days before change becomes effective.[ 1998 c 106 § 10.]
WA Rev Code § 82.46.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales.|82.46.900 - Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.

RCW 82.46.900 Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.Any ordinance imposing a tax under chapter 82.46 RCW which is in effect on July 1, 1993, shall apply to all sales taxable under chapter 82.45 RCW on July 1, 1993, at the rate specified in the ordinance, until such time as the ordinance is otherwise amended or repealed.[ 1993 sp.s. c 25 § 508.]NOTES:Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.Findings—Intent—1993 sp.s. c 25: See note following RCW 82.45.010.
WA Rev Code § 82.47.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.47 - Border Area Motor Vehicle Fuel and Special Fuel Tax.|82.47.010 - Definitions.

RCW 82.47.010 Definitions.For purposes of this chapter, unless the context clearly requires otherwise, "fuel," "motor vehicle fuel," "special fuel," and "motor vehicle" have the meaning given in RCW 82.38.020.[ 2014 c 216 § 206; 1998 c 176 § 85; 1991 c 173 § 2.]NOTES:Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.Effective date—1991 c 173: "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 July 1, 1991." [ 1991 c 173 § 7.]
WA Rev Code § 82.47.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.47 - Border Area Motor Vehicle Fuel and Special Fuel Tax.|82.47.020 - Tax authority.

RCW 82.47.020 Tax authority.The legislative authority of a border area jurisdiction may, by resolution for the purposes authorized in this chapter and by approval of a majority of the registered voters of the jurisdiction voting on the proposition at a general or special election, fix and impose an excise tax on the retail sale of motor vehicle fuel and special fuel within the jurisdiction. An election held under this section must be held not more than twelve months before the date on which the proposed tax is to be levied. The ballot setting forth the proposition shall state the tax rate that is proposed. The rate of such tax shall be in increments of one-tenth of a cent per gallon and shall not exceed one cent per gallon.The tax imposed in this section shall be collected and paid to the jurisdiction but once in respect to any motor vehicle fuel or special fuel. This tax shall be in addition to any other tax authorized or imposed by law.For purposes of this chapter, the term "border area jurisdictions" means all cities and towns within ten miles of an international border crossing and any transportation benefit district established under RCW 36.73.020 which has within its boundaries an international border crossing.[ 1991 c 173 § 1.]NOTES:Effective date—1991 c 173: See note following RCW 82.47.010.
WA Rev Code § 82.47.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.47 - Border Area Motor Vehicle Fuel and Special Fuel Tax.|82.47.030 - Proceeds.

RCW 82.47.030 Proceeds.The entire proceeds of the tax imposed under this chapter, less refunds authorized by the resolution imposing such tax and less amounts deducted by the border area jurisdiction for administration and collection expenses, shall be used solely for the purposes of border area jurisdiction street maintenance and construction.[ 1991 c 173 § 3.]NOTES:Effective date—1991 c 173: See note following RCW 82.47.010.
WA Rev Code § 82.48.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.48 - Aircraft Excise Tax.|82.48.010 - Definitions.

RCW 82.48.010 Definitions.The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Aircraft" means any weight-carrying device or structure for navigation of the air which is designed to be supported by the air.(2) "Commuter air carrier" means an air carrier holding authority under Title 14, Part 298 of the Code of Federal Regulations that carries passengers on at least five round trips per week on at least one route between two or more points according to its published flight schedules that specify the times, days of the week, and places between which those flights are performed.(3) "Large multi-engine fixed wing" means any piston-driven multi-engine fixed wing aircraft with a maximum gross weight as listed by the manufacturer of seventy-five hundred pounds or more.(4) "Person" includes a firm, partnership, limited liability company, or corporation.(5) "Secretary" means the secretary of transportation.(6) "Small multi-engine fixed wing" means any piston-driven multi-engine fixed wing aircraft with a maximum gross weight as listed by the manufacturer of less than seventy-five hundred pounds.[ 2013 c 56 § 2; 1995 c 318 § 4; 1987 c 220 § 5; 1983 2nd ex.s. c 3 § 21; 1979 c 158 § 239; 1967 ex.s. c 9 § 1; 1961 c 15 § 82.48.010. Prior: 1949 c 49 § 1; Rem. Supp. 1949 § 11219-33.]NOTES:Reviser's note: The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).Effective date—2013 c 56: See note following RCW 84.36.133.Effective date—1995 c 318: See note following RCW 82.04.030.Severability—1987 c 220: See note following RCW 47.68.230.Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
WA Rev Code § 82.48.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.48 - Aircraft Excise Tax.|82.48.020 - Excise tax imposed on aircraft—Out-of-state registration to avoid tax, liability—Penalties.

RCW 82.48.020 Excise tax imposed on aircraft—Out-of-state registration to avoid tax, liability—Penalties.(1) An annual excise tax is hereby imposed for the privilege of using any aircraft in the state. A current certificate of air worthiness with a current inspection date from the appropriate federal agency and/or the purchase of aviation fuel shall constitute the necessary evidence of aircraft use or intended use. The tax shall be collected annually or under a staggered collection schedule as required by the secretary by rule. No additional tax shall be imposed under this chapter upon any aircraft upon the transfer of ownership thereof, if the tax imposed by this chapter with respect to such aircraft has already been paid for the year in which transfer of ownership occurs. A violation of this subsection is a misdemeanor punishable as provided under chapter 9A.20 RCW.(2) Persons who are required to register aircraft under chapter 47.68 RCW and who register aircraft in another state or foreign country and avoid the Washington aircraft excise tax are liable for such unpaid excise tax. A violation of this subsection is a gross misdemeanor.The department of revenue may assess and collect the unpaid excise tax under chapter 82.32 RCW, including the penalties and interest provided in chapter 82.32 RCW.(3) Except as provided under subsections (1) and (2) of this section, a violation of this chapter is a misdemeanor punishable as provided in chapter 9A.20 RCW.[ 2000 c 229 § 4; 1999 c 277 § 7; 1993 c 238 § 5; 1992 c 154 § 1; 1987 c 220 § 6; 1983 c 7 § 27; 1979 c 158 § 240; 1967 ex.s. c 149 § 27; 1967 ex.s. c 9 § 2; 1961 c 15 § 82.48.020. Prior: 1949 c 49 § 2; Rem. Supp. 1949 § 11219-34.]NOTES:Effective date—2000 c 229: See note following RCW 46.16A.030.Effective date—1992 c 154: "This act shall take effect July 1, 1992." [ 1992 c 154 § 7.]Severability—1987 c 220: See note following RCW 47.68.230.Construction—Severability—Effective dates—1983 c 7: See notes following RCW 82.08.020.
WA Rev Code § 82.48.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.48 - Aircraft Excise Tax.|82.48.030 - Amount of tax.

RCW 82.48.030 Amount of tax.(1)(a) Except as otherwise provided in (b) of this subsection, the amount of the tax imposed by this chapter for each calendar year is as follows: Type of aircraftRegistration fee Single engine fixed wing$50  Small multi-engine fixed wing65  Large multi-engine fixed wing80  Turboprop multi-engine fixed wing100  Turbojet multi-engine fixed wing125  Helicopter75  Sailplane20  Lighter than air20  Home built20 (b) The amount of tax imposed by this chapter for each calendar year with respect to aircraft owned and operated by a commuter air carrier that is not an airplane company as defined in RCW 84.12.200 is as follows:Gross maximum take-off weight of the aircraftRegistration feeLess than 4,001 lbs.$5004,001-6,000 lbs.$1,0006,001-8,000 lbs.$2,0008,001-9,000 lbs.$3,0009,001-12,500 lbs.$4,000(2)(a) The amount of tax imposed under subsection (1) of this section for each calendar year must be divided into twelve parts corresponding to the months of the calendar year and the excise tax upon an aircraft registered for the first time in this state after the last day of any month may only be levied for the remaining months of the calendar year including the month in which the aircraft is being registered. However, the minimum amount payable is three dollars.(b) An aircraft is deemed registered for the first time in this state when such aircraft was not previously registered by this state for the year immediately preceding the year in which application for registration is made.[ 2013 c 56 § 3; 1983 2nd ex.s. c 3 § 22; 1967 ex.s. c 9 § 3; 1963 c 199 § 6; 1961 c 15 § 82.48.030. Prior: 1949 c 49 § 3; Rem. Supp. 1949 § 11219-35.]NOTES:Effective date—2013 c 56: See note following RCW 84.36.133.Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
WA Rev Code § 82.48.035 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.48 - Aircraft Excise Tax.|82.48.035 - Tax preferences—Expiration dates.

RCW 82.48.035 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 § 1719.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.48.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.48 - Aircraft Excise Tax.|82.48.060 - Is in addition to other taxes.

RCW 82.48.060 Is in addition to other taxes.Except as provided in RCW 82.48.110, the tax imposed by this chapter is in addition to all other licenses and taxes otherwise imposed.[ 1961 c 15 § 82.48.060. Prior: 1949 c 49 § 6; Rem. Supp. 1949 § 11219-38.]
WA Rev Code § 82.48.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.48 - Aircraft Excise Tax.|82.48.070 - Tax receipt.

RCW 82.48.070 Tax receipt.The secretary shall give a receipt to each person paying the excise tax.[ 1987 c 220 § 7; 1967 ex.s. c 9 § 4; 1961 c 15 § 82.48.070. Prior: 1949 c 49 § 7; Rem. Supp. 1949 § 11219-39.]NOTES:Severability—1987 c 220: See note following RCW 47.68.230.
WA Rev Code § 82.48.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.48 - Aircraft Excise Tax.|82.48.080 - Payment and distribution of taxes.

RCW 82.48.080 Payment and distribution of taxes.The secretary must regularly pay to the state treasurer the excise taxes collected under this chapter, which must be credited by the state treasurer to the aeronautics account for state grants to airports and the administrative expenses associated with grant execution and the collection of excise taxes under this chapter.[ 2015 3rd sp.s. c 6 § 901; 1995 c 170 § 2; 1987 c 220 § 8; 1974 ex.s. c 54 § 8; 1967 ex.s. c 9 § 5; 1961 c 15 § 82.48.080. Prior: 1949 c 49 § 8; Rem. Supp. 1949 § 11219-40.]NOTES:Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.Severability—1987 c 220: See note following RCW 47.68.230.Effective dates—1974 ex.s. c 54: "Section 6 of this 1974 amendatory act shall not take effect until June 30, 1981, and the remainder of this 1974 amendatory act is necessary for the immediate preservation of the public peace, health and safety, the support of the state government and its existing public institutions, and shall take effect immediately." [ 1974 ex.s. c 54 § 13.]Severability—1974 ex.s. c 54: "If any provision of this 1974 amendatory act, or its application to any person or circumstances is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1974 ex.s. c 54 § 14.]
WA Rev Code § 82.48.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.48 - Aircraft Excise Tax.|82.48.090 - Refund of excessive tax payment and interest.

RCW 82.48.090 Refund of excessive tax payment and interest.In case a claim is made by any person that the person has paid an erroneously excessive amount of excise tax under this chapter, the person may apply to the department of transportation for a refund of the claimed excessive amount together with interest at the rate specified in RCW 82.32.060. The department of transportation shall review such application, and if it determines that an excess amount of tax has actually been paid by the taxpayer, such excess amount and interest at the rate specified in RCW 82.32.060 shall be refunded to the taxpayer by means of a voucher approved by the department of transportation and by the issuance of a state warrant drawn upon and payable from such funds as the legislature may provide for that purpose. No refund shall be allowed, however, unless application for the refund is filed with the department of transportation within ninety days after the claimed excessive excise tax was paid and the amount of the overpayment exceeds five dollars.[ 1992 c 154 § 2; 1989 c 378 § 25; 1987 c 220 § 9; 1985 c 414 § 5; 1975 1st ex.s. c 278 § 96; 1961 c 15 § 82.48.090. Prior: 1949 c 49 § 9; Rem. Supp. 1949 § 11219-41.]NOTES:Effective date—1992 c 154: See note following RCW 82.48.020.Severability—1987 c 220: See note following RCW 47.68.230.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.48.110 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.48 - Aircraft Excise Tax.|82.48.110 - Aircraft not to be subject to ad valorem tax—Exceptions.

RCW 82.48.110 Aircraft not to be subject to ad valorem tax—Exceptions.The first tax to be collected under this chapter shall be for the calendar year 1968. No aircraft with respect to which the excise tax imposed by this chapter is payable shall be listed and assessed for ad valorem taxation so long as this chapter remains in effect, and any such assessment heretofore made except under authority of section 13, chapter 49, Laws of 1949 and section 82.48.110, chapter 15, Laws of 1961 is hereby directed to be canceled: PROVIDED, That any aircraft, whether or not subject to the provisions of this chapter, with respect to which the excise tax imposed by this chapter will not be paid or has not been paid for any year shall be listed and assessed for ad valorem taxation in that year, and the ad valorem tax liability resulting from such listing and assessment shall be collected in the same manner as though this chapter had not been passed: PROVIDED FURTHER, That this chapter shall not be construed to affect any ad valorem tax based upon assessed valuations made in 1948 and/or any preceding year for taxes payable in 1949 or any preceding year, which ad valorem tax liability tax for any such years shall remain payable and collectible in the same manner as though this chapter had not been passed.[ 1967 ex.s. c 9 § 6; 1961 c 15 § 82.48.110. Prior: 1949 c 49 § 13; Rem. Supp. 1949 § 11219-43.]
WA Rev Code § 82.49.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.49 - Watercraft Excise Tax.|82.49.010 - Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.

RCW 82.49.010 Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.(1) An excise tax is imposed for the privilege of using a vessel upon the waters of this state, except vessels exempt under RCW 82.49.020. The annual amount of the excise tax is one-half of one percent of fair market value, as determined under this chapter, or five dollars, whichever is greater. Violation of this subsection is a misdemeanor.(2) A person who is required under chapter 88.02 RCW to register a vessel in this state and who fails to register the vessel in this state or registers the vessel in another state or foreign country and avoids the Washington watercraft excise tax is guilty of a gross misdemeanor and is liable for such unpaid excise tax. The department of revenue may assess and collect the unpaid excise tax under chapter 82.32 RCW, including the penalty imposed in RCW 82.49.080 and penalties and interest provided in chapter 82.32 RCW.(3) The excise tax upon a vessel registered for the first time in this state shall be imposed for a twelve-month period, including the month in which the vessel is registered, unless the director of licensing extends or diminishes vessel registration periods for the purpose of staggered renewal periods under RCW 88.02.560. A vessel is registered for the first time in this state when the vessel was not registered in this state for the immediately preceding registration year, or when the vessel was registered in another jurisdiction for the immediately preceding year.[ 2014 c 195 § 503; 2010 c 161 § 1044; 2000 c 229 § 5; 1999 c 277 § 8; 1993 c 238 § 6; 1992 c 154 § 3; 1983 2nd ex.s. c 3 § 42; 1983 c 7 § 9.]NOTES:Findings—Intent—2014 c 195: See notes following RCW 79.100.170 and 79.100.180.Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.Effective date—2000 c 229: See note following RCW 46.16A.030.Effective date—1992 c 154: See note following RCW 82.48.020.Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.Credit for 1983 property taxes paid for vessels—1983 c 7:"Property taxes paid for a vessel for 1983 shall be allowed as a credit against tax due under section 9 of this act for the same vessel." [ 1983 c 7 § 25.] "Section 9 of this act" consists of the enactment of RCW 82.49.010.