reglab/housing_qa huggingface dataset:
WA Rev Code § 82.02.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.02 - General Provisions.|82.02.080 - Impact fees—Refunds.

RCW 82.02.080 Impact fees—Refunds.(1) The current owner of property on which an impact fee has been paid may receive a refund of such fees if the county, city, or town fails to expend or encumber the impact fees within ten years of when the fees were paid or other such period of time established pursuant to RCW 82.02.070(3) on public facilities intended to benefit the development activity for which the impact fees were paid. In determining whether impact fees have been encumbered, impact fees shall be considered encumbered on a first in, first out basis. The county, city, or town shall notify potential claimants by first-class mail deposited with the United States postal service at the last known address of claimants.The request for a refund must be submitted to the county, city, or town governing body in writing within one year of the date the right to claim the refund arises or the date that notice is given, whichever is later. Any impact fees that are not expended within these time limitations, and for which no application for a refund has been made within this one-year period, shall be retained and expended on the indicated capital facilities. Refunds of impact fees under this subsection shall include interest earned on the impact fees.(2) When a county, city, or town seeks to terminate any or all impact fee requirements, all unexpended or unencumbered funds, including interest earned, shall be refunded pursuant to this section. Upon the finding that any or all fee requirements are to be terminated, the county, city, or town shall place notice of such termination and the availability of refunds in a newspaper of general circulation at least two times and shall notify all potential claimants by first-class mail to the last known address of claimants. All funds available for refund shall be retained for a period of one year. At the end of one year, any remaining funds shall be retained by the local government, but must be expended for the indicated public facilities. This notice requirement shall not apply if there are no unexpended or unencumbered balances within an account or accounts being terminated.(3) A developer may request and shall receive a refund, including interest earned on the impact fees, when the developer does not proceed with the development activity and no impact has resulted.[ 2011 c 353 § 9; 1990 1st ex.s. c 17 § 47.]NOTES:Intent—2011 c 353: See note following RCW 36.70A.130.Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
WA Rev Code § 82.02.100 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.02 - General Provisions.|82.02.100 - Impact fees—Exception, mitigation fees paid under chapter 43.21C RCW.

RCW 82.02.100 Impact fees—Exception, mitigation fees paid under chapter 43.21C RCW.(1) A person required to pay a fee pursuant to RCW 43.21C.060 for system improvements shall not be required to pay an impact fee under RCW 82.02.050 through 82.02.090 for those same system improvements.(2) A person installing a residential fire sprinkler system in a single-family home shall not be required to pay the fire operations portion of the impact fee. The exempted fire operations impact fee shall not include the proportionate share related to the delivery of emergency medical services.[ 2011 c 331 § 3; 1992 c 219 § 2.]NOTES:Intent—2011 c 331: "The legislature recognizes that fire sprinkler systems in private residences may prevent catastrophic losses of life and property, but that financial, technical, and other issues often discourage property owners from installing these protective systems.It is the intent of the legislature to eradicate barriers that prevent the voluntary installation of sprinkler systems in private residences by promoting education regarding the effectiveness of residential fire sprinklers, and by providing financial and regulatory incentives to homeowners, builders, and water purveyors for voluntarily installing the systems. It is the further intent of the legislature to fully preserve the rulings of Fisk v. City of Kirkland, 164 Wn.2d 891 (2008), Stiefel v. City of Kent, 132 Wn. App.523 (2006), and similar cases." [ 2011 c 331 § 1.]
WA Rev Code § 82.02.110 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.02 - General Provisions.|82.02.110 - Impact fees—Extending use of school impact fees.

RCW 82.02.110 Impact fees—Extending use of school impact fees.Criteria must be developed by the office of the superintendent of public instruction for extending the use of school impact fees from six to ten years and this extension must require an evaluation for each respective school board of the appropriateness of the extension.[ 2009 c 263 § 2.]
WA Rev Code § 82.02.200 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.02 - General Provisions.|82.02.200 - Contract to issue conditional federal employer identification numbers, credentials, and documents in conjunction with license applications.

RCW 82.02.200 Contract to issue conditional federal employer identification numbers, credentials, and documents in conjunction with license applications.The director may contract with the federal internal revenue service, or other appropriate federal agency, to issue conditional federal employer identification numbers, or other federal credentials or documents, at specified offices and locations of the agency in conjunction with any application for state licenses under chapter 19.02 RCW.[ 1997 c 51 § 6.]NOTES:Intent—1997 c 51: See note following RCW 19.02.300.
WA Rev Code § 82.02.210 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.02 - General Provisions.|82.02.210 - Washington compliance with streamlined sales and use tax agreement—Intent.

RCW 82.02.210 Washington compliance with streamlined sales and use tax agreement—Intent.(1) It is the intent of the legislature that Washington join as a member state in the streamlined sales and use tax agreement referred to in chapter 82.58 RCW. The agreement provides for a simpler and more uniform sales and use tax structure among states that have sales and use taxes. The intent of the legislature is to bring Washington's sales and use tax system into compliance with the agreement so that Washington may join as a member state and have a voice in the development and administration of the system, and to substantially reduce the burden of tax compliance on sellers.(2) Chapter 168, Laws of 2003 does not include changes to Washington law that may be required in the future and that are not fully developed under the agreement. These include, but are not limited to, changes relating to online registration, reporting, and remitting of payments by businesses for sales and use tax purposes, monetary allowances for sellers and their agents, sourcing, and amnesty for businesses registering under the agreement.(3) It is the intent of the legislature that the provisions of this title relating to the administration and collection of state and local sales and use taxes be interpreted and applied consistently with the agreement.(4) The department of revenue shall report to the fiscal committees of the legislature on January 1, 2004, and each January 1st thereafter, on the development of the agreement and shall recommend changes to the sales and use tax structure and propose legislation as may be necessary to keep Washington in compliance with the agreement.[ 2007 c 6 § 105; 2003 c 168 § 1.]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.Part headings not law—2003 c 168: See note following RCW 82.08.010.
WA Rev Code § 82.02.220 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.02 - General Provisions.|82.02.220 - Exclusion of steam, electricity, or electrical energy from definition of certain terms.

RCW 82.02.220 Exclusion of steam, electricity, or electrical energy from definition of certain terms.When the terms "ingredient," "component part," "incorporated into," "goods," "products," "by-products," "materials," "consumables," and other similar terms denoting tangible items that may be used, sold, or consumed are used in this title, the terms do not include steam, electricity, or electrical energy.[ 2003 c 168 § 701.]NOTES:Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.02.230 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.02 - General Provisions.|82.02.230 - One statewide rate and one jurisdiction-wide rate for sales and use taxes.

RCW 82.02.230 One statewide rate and one jurisdiction-wide rate for sales and use taxes.(1) There shall be one statewide rate for sales and use taxes imposed at the state level. This subsection does not apply to the taxes imposed by RCW 82.08.150, 82.12.022, or 82.18.020, or to taxes imposed on the sale, rental, lease, or use of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes.(2) There shall be one jurisdiction-wide rate for local sales and use taxes imposed at levels below the state level. This subsection does not apply to the taxes imposed by chapter 67.28 RCW, RCW 35.21.280, 36.38.010, 36.38.040, * 67.40.090, 82.80.030, or 82.14.360, or to taxes imposed on the sale, rental, lease, or use of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes.[ 2009 c 289 § 3; 2004 c 153 § 405; 2003 c 168 § 801.]NOTES:*Reviser's note: RCW 67.40.090 was repealed by 2010 1st sp.s. c 15 § 14, effective November 30, 2010.Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
WA Rev Code § 82.02.240 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.02 - General Provisions.|82.02.240 - Professional employer organizations—Liability for certain taxes and fees.

RCW 82.02.240 Professional employer organizations—Liability for certain taxes and fees.(1) A professional employer organization is not liable for any tax imposed by or under the authority of this title or Title 35 RCW or any other tax, fee, or charge that the department administers based solely on the activities or status of a covered employee having a coemployment relationship with the professional employer organization.(2) This subsection does not exempt a professional employer organization from:(a) Any tax imposed by or under the authority of this or any other title based on:(i) Professional employer services provided by the professional employer organization; or(ii) The status or activities of employees of the professional employer organization that are not covered employees coemployed with a client; or(b) The duty to withhold, collect, report, and remit payroll-related and unemployment taxes as required by state law and regulation.(3) The definitions in RCW 82.04.540 apply to this section.[ 2006 c 301 § 8.]NOTES:Effective date—Act does not affect application of Title 50 or 51 RCW—2006 c 301: See notes following RCW 82.32.710.
WA Rev Code § 82.02.250 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.02 - General Provisions.|82.02.250 - Nexus—Requirement to pay taxes and fees.

RCW 82.02.250 Nexus—Requirement to pay taxes and fees.A person that has a substantial nexus under RCW 82.04.067 is obligated to pay all applicable taxes and fees imposed on that person's business activity, including any taxes and fees enacted after December 31, 2018. For purposes of this section, "taxes and fees" means any monetary exaction, regardless of its label, that is imposed directly on a person engaging in business and that the department is responsible for collecting.[ 2019 c 8 § 104.]NOTES:Effective date—2019 c 8 §§ 101, 104, 106, 201, 402-405, and 501: "Sections 101, 104, 106, 201, 402, 403, 404, 405, and 501 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [March 14, 2019]." [ 2019 c 8 § 804.]Existing rights and liability—2019 c 8: "The repeals and amendments in this act do not affect any existing right acquired or liability or obligation incurred under the statutes repealed or amended, or under any rule or order adopted under those statutes, nor do they affect any proceeding instituted under them." [ 2019 c 8 § 801.]Retroactive application—2019 c 8: "This act applies prospectively only, except for sections 106 and 201 of this act, which apply both prospectively and retroactively to October 1, 2018." [ 2019 c 8 § 803.]
WA Rev Code § 82.02.260 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.02 - General Provisions.|82.02.260 - Seller obligation to collect sales taxes.

RCW 82.02.260 Seller obligation to collect sales taxes.A seller that is obligated to collect the taxes imposed under chapter 82.08 RCW must also collect all other applicable taxes and fees in effect as of January 1, 2020, or enacted after December 31, 2018. For purposes of this section, "taxes and fees" means any monetary exaction, regardless of its label, imposed on a buyer and that the seller is required to collect and pay over to the department.[ 2019 c 8 § 107.]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.
WA Rev Code § 82.03.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.010 - Board created.

RCW 82.03.010 Board created.There is hereby created the board of tax appeals of the state of Washington as an agency of state government.[ 1967 ex.s. c 26 § 30.]NOTES:Effective date—1967 ex.s. c 26: See note following RCW 82.01.050.
WA Rev Code § 82.03.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.020 - Members—Number—Qualifications—Appointment.

RCW 82.03.020 Members—Number—Qualifications—Appointment.(1) The board of tax appeals, hereinafter referred to as the board, must consist of three members qualified by experience and training in the field of state and local taxation, appointed by the governor with the advice and consent of the senate, and no more than two of whom at the time of appointment or during their terms may be members of the same political party.(2) Beginning with appointments made after June 7, 2018, at least two members of the board must be attorneys licensed to practice law in the state of Washington with substantial knowledge of Washington tax law. At least one attorney member must have substantial experience in making a record suitable for judicial review. Any nonattorney member must have substantial experience in the fields of residential and commercial property appraisal.(3) Each member of the board must attend at least twenty hours of judicial training deemed by the board to be appropriate for instructing members in Washington law, evidentiary procedures, and judicial practice and ethics.[ 2018 c 174 § 1; 1967 ex.s. c 26 § 31.]
WA Rev Code § 82.03.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.030 - Terms—Vacancies.

RCW 82.03.030 Terms—Vacancies.Members of the board must be appointed for a term of six years and until their successors are appointed and have qualified. Vacancies must be filled by appointment by the governor, in accordance with RCW 82.03.020, for the unexpired portion of the term in which the vacancy occurs.[ 2018 c 174 § 2; 1967 ex.s. c 26 § 32.]
WA Rev Code § 82.03.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.040 - Removal of members—Grounds—Procedure.

RCW 82.03.040 Removal of members—Grounds—Procedure.Any member of the board may be removed for inefficiency, malfeasance or misfeasance in office, upon specific written charges filed by the governor, who must transmit such written charges to the member accused and to the chief justice of the supreme court. The chief justice must thereupon designate a tribunal composed of three judges of the superior court to hear and adjudicate the charges. Such tribunal must fix the time of the hearing, which must be public, and the procedure for the hearing, and the decision of such tribunal are final and not subject to review by the supreme court. Removal of any member of the board by the tribunal disqualifies that member from reappointment.[ 2018 c 174 § 3; 1967 ex.s. c 26 § 33.]
WA Rev Code § 82.03.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.050 - Operation on full-time basis—Salary—Compensation—Travel expenses.

RCW 82.03.050 Operation on full-time basis—Salary—Compensation—Travel expenses.(1) The board must operate on a full-time basis. Each member of the board must devote his or her full time and efforts to the efficient discharge of the duties of the board.(2) Board members must receive an annual salary in the same range as that established for equivalent members of class four boards under RCW 43.03.250.(3) Each board member must receive reimbursement for travel expenses incurred in the discharge of his or her duties in accordance with RCW 43.03.050 and 43.03.060 as now existing or hereafter amended.[ 2018 c 174 § 4; 2013 c 23 § 311; 1975-'76 2nd ex.s. c 34 § 176; 1970 ex.s. c 65 § 2; 1967 ex.s. c 26 § 34.]NOTES:Effective date—Severability—1975-'76 2nd ex.s. c 34: See notes following RCW 2.08.115.Severability—1970 ex.s. c 65: "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." [ 1970 ex.s. c 65 § 11.]Effective date—1970 ex.s. c 65: "This 1970 amendatory act shall take effect July 1, 1970." [ 1970 ex.s. c 65 § 12.]
WA Rev Code § 82.03.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.060 - Members not to be candidate or hold public office, engage in inconsistent occupation nor be on political committee—Restriction on leaving board.

RCW 82.03.060 Members not to be candidate or hold public office, engage in inconsistent occupation nor be on political committee—Restriction on leaving board.(1) No member of the board may be a candidate for or hold any other public office or trust, and may not engage in any occupation or business interfering with or inconsistent with his or her duty as a member of the board, or serve on or under any committee of any political party ; and(2) No member of the board may, for a period of one year after the termination of his or her membership on the board, act in a representative capacity before the board on any matter.[ 2018 c 174 § 5; 2013 c 23 § 312; 1967 ex.s. c 26 § 35.]
WA Rev Code § 82.03.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.070 - Executive director, tax referees, clerk, assistants.

RCW 82.03.070 Executive director, tax referees, clerk, assistants.The board may appoint, discharge and fix the compensation of an executive director, tax referees, a clerk, and such other clerical, professional and technical assistants as may be necessary. Tax referees shall not be subject to chapter 41.06 RCW.[ 1988 c 222 § 2; 1967 ex.s. c 26 § 36.]
WA Rev Code § 82.03.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.080 - Chair.

RCW 82.03.080 Chair.(1) The board must meet and elect from among its members a chair at least biennially.(2) A majority of the board constitutes a quorum when transacting official business of the agency. The board may act when one board position is vacant.[ 2018 c 174 § 7; 2013 c 23 § 313; 1967 ex.s. c 26 § 37.]
WA Rev Code § 82.03.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.090 - Office of board—Quorum—Hearings.

RCW 82.03.090 Office of board—Quorum—Hearings.The principal office of the board shall be at the state capital, but it may sit or hold hearings at any other place in the state. A majority of the board shall constitute a quorum for making orders or decisions, promulgating rules and regulations necessary for the conduct of its powers and duties, or transacting other official business, and may act though one position on the board be vacant. One or more members may hold hearings and take testimony to be reported for action by the board when authorized by rule or order of the board. The board shall perform all the powers and duties specified in this chapter or as otherwise provided by law.[ 1967 ex.s. c 26 § 38.]
WA Rev Code § 82.03.100 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.100 - Findings and decisions—Signing—Filing—Public inspection.

RCW 82.03.100 Findings and decisions—Signing—Filing—Public inspection.The board must make findings of fact and prepare a written decision in each case decided by it, and such findings and decision are effective upon being signed by two or more members of the board and upon being filed at the board's principal office, and are open to public inspection at all reasonable times.[ 2018 c 174 § 10; 1967 ex.s. c 26 § 39.]
WA Rev Code § 82.03.110 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.110 - Publication of findings and decisions.

RCW 82.03.110 Publication of findings and decisions.The board shall either publish at its expense or make arrangements with a publishing firm for the publication of those of its findings and decisions which are of general public interest, in such form as to assure reasonable distribution thereof.[ 1967 ex.s. c 26 § 40.]
WA Rev Code § 82.03.120 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.03 - Board of Tax Appeals.|82.03.120 - Journal of final findings and decisions.

RCW 82.03.120 Journal of final findings and decisions.The board must maintain at its principal office a copy, electronic or otherwise, of all final orders and decisions until transferred to the state archives in accordance with state agency retention policies and chapter 40.14 RCW. The orders and decisions maintained at the principal office of the board must be available for public inspection at all reasonable times; however, this provision may be satisfied by making the orders and decisions available via a publicly available website.[ 2018 c 174 § 12; 1988 c 222 § 3; 1967 ex.s. c 26 § 41.]