reglab/housing_qa huggingface dataset:
WA Rev Code § 82.87.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.87 - Capital Gains Tax.|82.87.070 - Qualified family-owned small business deduction.

RCW 82.87.070 Qualified family-owned small business deduction.(1) In computing tax under this chapter for a taxable year, a taxpayer may deduct from his or her Washington capital gains the amount of adjusted capital gain derived in the taxable year from the sale of substantially all of the fair market value of the assets of, or the transfer of substantially all of the taxpayer's interest in, a qualified family-owned small business, to the extent that such adjusted capital gain would otherwise be included in the taxpayer's Washington capital gains.(2) For purposes of this section, the following definitions apply:(a) "Assets" means real property and personal property, including tangible personal property and intangible property.(b) "Family" means the same as "member of the family" in RCW 83.100.046.(c)(i) "Materially participated" means an individual was involved in the operation of a business on a basis that is regular, continuous, and substantial.(ii) The term "materially participated" must be interpreted consistently with the applicable treasury regulations for Title 26 U.S.C. Sec. 469 of the internal revenue code, to the extent that such interpretation does not conflict with any provision of this section.(d) "Qualified family-owned small business" means a business:(i) In which the taxpayer held a qualifying interest for at least five years immediately preceding the sale or transfer described in subsection (1) of this section;(ii) In which either the taxpayer or members of the taxpayer's family, or both, materially participated in operating the business for at least five of the 10 years immediately preceding the sale or transfer described in subsection (1) of this section, unless such sale or transfer was to a qualified heir; and(iii) That had worldwide gross revenue of $10,000,000 or less in the 12-month period immediately preceding the sale or transfer described in subsection (1) of this section. The worldwide gross revenue amount under this subsection (2)(d)(iii) shall be adjusted annually as provided in RCW 82.87.150.(e) "Qualified heir" means a member of the taxpayer's family.(f) "Qualifying interest" means:(i) An interest as a proprietor in a business carried on as a sole proprietorship; or(ii) An interest in a business if at least:(A) Fifty percent of the business is owned, directly or indirectly, by any combination of the taxpayer or members of the taxpayer's family, or both;(B) Thirty percent of the business is owned, directly or indirectly, by any combination of the taxpayer or members of the taxpayer's family, or both, and at least:(I) Seventy percent of the business is owned, directly or indirectly, by members of two families; or(II) Ninety percent of the business is owned, directly or indirectly, by members of three families.(g) "Substantially all" means at least 90 percent.[ 2021 c 196 § 8.]NOTES:Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
WA Rev Code § 82.87.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.87 - Capital Gains Tax.|82.87.080 - Charitable donation deduction.

RCW 82.87.080 Charitable donation deduction.(1) In computing tax under this chapter for a taxable year, a taxpayer may deduct from his or her Washington capital gains the amount donated by the taxpayer to one or more qualified organizations during the same taxable year in excess of the minimum qualifying charitable donation amount. For the purposes of this section, the minimum qualifying charitable donation amount equals $250,000. The minimum qualifying charitable donation amount under this subsection (1) shall be adjusted pursuant to RCW 82.87.150.(2) The deduction authorized under subsection (1) of this section may not exceed $100,000 for the taxable year. The maximum amount of the available deduction under this subsection (2) shall be adjusted pursuant to RCW 82.87.150.(3) The deduction authorized under subsection (1) of this section may not be carried forward or backward to another tax reporting period.(4) For the purposes of this section, the following definitions apply:(a) "Nonprofit organization" means an organization exempt from tax under Title 26 U.S.C. Sec. 501(c)(3) of the internal revenue code.(b) "Qualified organization" means a nonprofit organization, or any other organization, that is:(i) Eligible to receive a charitable deduction as defined in Title 26 U.S.C. Sec. 170(c) of the internal revenue code; and(ii) Principally directed or managed within the state of Washington.[ 2021 c 196 § 9.]NOTES:Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
WA Rev Code § 82.87.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.87 - Capital Gains Tax.|82.87.090 - Other taxes.

RCW 82.87.090 Other taxes.The tax imposed under this chapter is in addition to any other taxes imposed by the state or any of its political subdivisions, or a municipal corporation, with respect to the same sale or exchange, including the taxes imposed in, or under the authority of, chapter 82.04, 82.08, 82.12, 82.14, 82.45, or 82.46 RCW.[ 2021 c 196 § 10.]NOTES:Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
WA Rev Code § 82.87.100 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.87 - Capital Gains Tax.|82.87.100 - Allocation of long-term capital gains and losses—Credit.

RCW 82.87.100 Allocation of long-term capital gains and losses—Credit.(1) For purposes of the tax imposed under this chapter, long-term capital gains and losses are allocated to Washington as follows:(a) Long-term capital gains or losses from the sale or exchange of tangible personal property are allocated to this state if the property was located in this state at the time of the sale or exchange. Long-term capital gains or losses from the sale or exchange of tangible personal property are also allocated to this state even though the property was not located in this state at the time of the sale or exchange if:(i) The property was located in the state at any time during the taxable year in which the sale or exchange occurred or the immediately preceding taxable year;(ii) The taxpayer was a resident at the time the sale or exchange occurred; and(iii) The taxpayer is not subject to the payment of an income or excise tax legally imposed on the long-term capital gains or losses by another taxing jurisdiction.(b) Long-term capital gains or losses derived from intangible personal property are allocated to this state if the taxpayer was domiciled in this state at the time the sale or exchange occurred.(2)(a) A credit is allowed against the tax imposed in RCW 82.87.040 equal to the amount of any legally imposed income or excise tax paid by the taxpayer to another taxing jurisdiction on capital gains derived from capital assets within the other taxing jurisdiction to the extent such capital gains are included in the taxpayer's Washington capital gains. The amount of credit under this subsection may not exceed the total amount of tax due under this chapter, and there is no carryback or carryforward of any unused credits.(b) As used in this section, "taxing jurisdiction" means a state of the United States other than the state of Washington, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, or any foreign country or political subdivision of a foreign country.[ 2021 c 196 § 11.]NOTES:Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
WA Rev Code § 82.87.120 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.87 - Capital Gains Tax.|82.87.120 - Joint filers—Separate filers—Tax liability.

RCW 82.87.120 Joint filers—Separate filers—Tax liability.(1) If the federal income tax liabilities of both spouses are determined on a joint federal return for the taxable year, they must file a joint return under this chapter.(2) Except as otherwise provided in this subsection, if the federal income tax liability of either spouse is determined on a separate federal return for the taxable year, they must file separate returns under this chapter. State registered domestic partners may file a joint return under this chapter even if they filed separate federal returns for the taxable year.(3) The liability for tax due under this chapter of each spouse or state registered domestic partner is joint and several, unless:(a) The spouse is relieved of liability for federal tax purposes as provided under Title 26 U.S.C. Sec. 6015 of the internal revenue code; or(b) The department determines that the domestic partner qualifies for relief as provided by rule of the department. Such rule, to the extent possible without being inconsistent with this chapter, must follow Title 26 U.S.C. Sec. 6015.[ 2021 c 196 § 13.]NOTES:Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
WA Rev Code § 82.87.130 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.87 - Capital Gains Tax.|82.87.130 - Administration of taxes.

RCW 82.87.130 Administration of taxes.Except as otherwise provided by law and to the extent not inconsistent with the provisions of this chapter, chapter 82.32 RCW applies to the administration of taxes imposed under this chapter.[ 2021 c 196 § 14.]NOTES:Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
WA Rev Code § 82.87.140 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.87 - Capital Gains Tax.|82.87.140 - Tax criminal penalties.

RCW 82.87.140 Tax criminal penalties.(1) Any taxpayer who knowingly attempts to evade payment of the tax imposed under this chapter is guilty of a class C felony as provided in chapter 9A.20 RCW.(2) Any taxpayer who knowingly fails to pay tax, make returns, keep records, or supply information, as required under this title, is guilty of a gross misdemeanor as provided in chapter 9A.20 RCW.[ 2021 c 196 § 15.]NOTES:Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
WA Rev Code § 82.87.150 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.87 - Capital Gains Tax.|82.87.150 - Annual adjustments.

RCW 82.87.150 Annual adjustments.(1) Beginning December 2023 and each December thereafter, the department must adjust the applicable amounts by multiplying the current applicable amounts by one plus the percentage by which the most current consumer price index available on December 1st of the current year exceeds the consumer price index for the prior 12-month period, and rounding the result to the nearest $1,000. If an adjustment under this subsection (1) would reduce the applicable amounts, the department must not adjust the applicable amounts for use in the following year. The department must publish the adjusted applicable amounts on its public website by December 31st. The adjusted applicable amounts calculated under this subsection (1) take effect for taxes due and distributions made, as the case may be, in the following calendar year.(2) For purposes of this section, the following definitions apply:(a) "Applicable amounts" means:(i) The distribution amount to the education legacy trust account as provided in RCW 82.87.030(1)(a);(ii) The standard deduction amount in RCW 82.87.020(13) and 82.87.060(1);(iii)  The worldwide gross revenue amount under RCW 82.87.070; and(iv) The minimum qualifying charitable donation amount and maximum charitable donation amount under RCW 82.87.080.(b) "Consumer price index" means the consumer price index for all urban consumers, all items, for the Seattle area as calculated by the United States bureau of labor statistics or its successor agency.(c) "Seattle area" means the geographic area sample that includes Seattle and surrounding areas.[ 2021 c 196 § 17.]NOTES:Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
WA Rev Code § 82.98.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.98 - Construction.|82.98.010 - Continuation of existing law.

RCW 82.98.010 Continuation of existing law.The provisions of this title insofar as they are substantially the same as statutory provisions repealed by this chapter, and relating to the same subject matter, shall be construed as restatements and continuations, and not as new enactments.[ 1961 c 15 § 82.98.010.]
WA Rev Code § 82.98.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.98 - Construction.|82.98.020 - Title, chapter, section headings not part of law.

RCW 82.98.020 Title, chapter, section headings not part of law.Title headings, chapter headings, and section or subsection headings, as used in this title do not constitute any part of the law.[ 1961 c 15 § 82.98.020.]
WA Rev Code § 82.98.035 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.98 - Construction.|82.98.035 - Saving—1967 ex.s. c 149.

RCW 82.98.035 Saving—1967 ex.s. c 149.Nothing in chapter 149, Laws of 1967 ex. sess. shall be construed to affect any existing rights acquired or any existing liabilities incurred under the sections amended or repealed herein, nor as affecting any civil or criminal proceedings instituted thereunder, nor any rule or regulation promulgated thereunder, nor any administrative action taken thereunder.[ 1967 ex.s. c 149 § 63.]
WA Rev Code § 82.98.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.98 - Construction.|82.98.040 - Repeals and saving.

RCW 82.98.040 Repeals and saving.See 1961 c 15 s 82.98.040.
WA Rev Code § 82.98.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.98 - Construction.|82.98.050 - Emergency—1961 c 15.

RCW 82.98.050 Emergency—1961 c 15.This 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.[ 1961 c 15 § 82.98.050.]
WA Rev Code § 83.100.010 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.010 - Short title.

RCW 83.100.010 Short title.This chapter may be cited as the "Estate and Transfer Tax Act."[ 2005 c 516 § 19; 1988 c 64 § 1; 1981 2nd ex.s. c 7 § 83.100.010 (Initiative Measure No. 402, approved November 3, 1981).]NOTES:Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
WA Rev Code § 83.100.060 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.060 - Date payment due—Extensions.

RCW 83.100.060 Date payment due—Extensions.(1) The taxes imposed by this chapter shall be paid by the person required to file a Washington return on or before the date the Washington return is required to be filed under RCW 83.100.050, not including any extension of time for filing. Payment delivered to the department by United States mail shall be considered to have been received by the department on the date of the United States postmark stamped on the cover in which payment is mailed, if the postmark date is within the time allowed for making the payment, including any extensions.(2) If the person has obtained an extension of time for payment of the federal tax or has elected to pay such tax in installments, the person may elect to pay the tax imposed by this chapter within the same time period and in the same manner as provided for payment of the federal tax. A copy of the federal extension shall be filed on or before the date the tax imposed by this chapter is due, not including any extension of time for payment, or within thirty days of issuance, whichever is later.(3) A person who is required to file a Washington return under RCW 83.100.050, but is not required to file a federal return, may obtain an extension of time for payment of the Washington tax or elect to pay such tax in installments as provided by rule of the department.(4) The periods of limitation in RCW 83.100.130 and 83.100.095 shall extend an additional three years beyond the due date of the last scheduled installment payment authorized under this section.[ 2005 c 516 § 6; 1988 c 64 § 7; 1981 2nd ex.s. c 7 § 83.100.060 (Initiative Measure No. 402, approved November 3, 1981).]NOTES:Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
WA Rev Code § 83.100.070 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.070 - Interest on amount due—Penalty for late filing—Exceptions—Rules.

RCW 83.100.070 Interest on amount due—Penalty for late filing—Exceptions—Rules.(1) For periods before January 2, 1997, any tax due under this chapter which is not paid by the due date under RCW 83.100.060(1) shall bear interest at the rate of twelve percent per annum from the date the tax is due until the date of payment.(2) Interest imposed under this section for periods after January 1, 1997, shall be computed at the rate as computed under RCW 82.32.050(2). The rate so computed shall be adjusted on the first day of January of each year.(3)(a) If the Washington return is not filed when due under RCW 83.100.050 and the person required to file the Washington return under RCW 83.100.050 voluntarily files the Washington return with the department before the department notifies the person in writing that the department has determined that the person has not filed a Washington return, no penalty is imposed on the person required to file the Washington return.(b) If the Washington return is not filed when due under RCW 83.100.050 and the person required to file the Washington return under RCW 83.100.050 does not file a return with the department before the department notifies the person in writing that the department has determined that the person has not filed a Washington return, the person required to file the Washington return shall pay, in addition to interest, a penalty equal to five percent of the tax due for each month after the date the return is due until filed. However, in no instance may the penalty exceed the lesser of twenty-five percent of the tax due or one thousand five hundred dollars.(c) If the department finds that a return due under this chapter has not been filed by the due date, and the delinquency was the result of circumstances beyond the control of the responsible person, the department shall waive or cancel any penalties imposed under this chapter with respect to the filing of such a tax return. The department shall adopt rules for the waiver or cancellation of the penalties imposed by this section.[ 2005 c 516 § 7; 2000 c 105 § 1; 1997 c 136 § 1; 1996 c 149 § 13; 1988 c 64 § 8; 1981 2nd ex.s. c 7 § 83.100.070 (Initiative Measure No. 402, approved November 3, 1981).]NOTES:Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.Effective date—2000 c 105: "This act takes effect July 1, 2000." [ 2000 c 105 § 2.]Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.
WA Rev Code § 83.100.080 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.080 - Department to issue release.

RCW 83.100.080 Department to issue release.The department shall issue a release when the tax due under this chapter has been paid. Upon issuance of a release, all property subject to the tax shall be free of any claim for the tax by the state.[ 1988 c 64 § 9; 1986 c 44 § 2; 1981 2nd ex.s. c 7 § 83.100.080 (Initiative Measure No. 402, approved November 3, 1981).]
WA Rev Code § 83.100.095 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.095 - Examination by department of returns, other information—Assessment of additional tax, interest.

RCW 83.100.095 Examination by department of returns, other information—Assessment of additional tax, interest.(1) If upon examination of any returns or from other information obtained by the department it appears that a tax or penalty has been paid less than that properly due, the department shall assess against the taxpayer an additional amount found to be due and shall add interest as provided in RCW 83.100.070 on the tax only. The department shall notify the taxpayer by mail of the additional amount, and the additional amount shall become due and shall be paid within thirty days from the date of the notice, or within such further time as the department may provide.(2) Interest shall be computed from the original due date of the Washington return until the due date of the notice. If payment in full is not made by the due date of the notice, additional interest shall be computed until the date of payment.(3) No assessment or correction of an assessment for additional taxes, penalties, or interest due may be made by the department more than four years after the close of the calendar year in which a Washington return is due under this chapter, including any extension of time for filing, except upon a showing of fraud or of misrepresentation of a material fact by the taxpayer or as provided under subsection (4) or (5) of this section or as otherwise provided in this chapter.(4) For persons liable for tax under RCW 83.100.120, the period for assessment or correction of an assessment shall extend an additional three years beyond the period described in subsection (3) of this section.(5) A taxpayer may extend the periods of limitation under subsection (3) or (4) of this section by executing a written waiver. The execution of the waiver shall also extend the period for making a refund as provided in RCW 83.100.130.[ 2005 c 516 § 14.]NOTES:Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.