reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.27 - Tax on Enhanced Food Fish. › 82.27.010 - Definitions.

RCW 82.27.010
Definitions.
As used in this chapter, the following terms have the meanings indicated unless the context clearly requires otherwise.
(1) "Enhanced food fish" includes all species of food fish, except all species of tuna, mackerel, and jack; shellfish; and anadromous game fish, including by-products and parts thereof, originating within the territorial and adjacent waters of Washington and salmon originating from within the territorial and adjacent waters of Oregon, Washington, and British Columbia, and all troll-caught Chinook salmon originating from within the territorial and adjacent waters of southeast Alaska. As used in this subsection, "adjacent" waters of Oregon, Washington, and Alaska are those comprising the United States fish conservation zone; "adjacent" waters of British Columbia are those comprising the Canadian two hundred mile exclusive economic zone; and "southeast Alaska" means that portion of Alaska south and east of Cape Suckling to the Canadian border. For purposes of this chapter, point of origination is established by a document which identifies the product and state or province in which it originates, including, but not limited to fish tickets, bills of lading, invoices, or other documentation required to be kept by governmental agencies.
(2) "Commercial" means related to or connected with buying, selling, bartering, or processing.
(3) "Possession" means the control of enhanced food fish by the owner and includes both actual and constructive possession. Constructive possession occurs when the person has legal ownership but not actual possession of the enhanced food fish.
(4) "Anadromous game fish" means steelhead trout and anadromous cutthroat trout and Dolly Varden char and includes by-products and also parts of anadromous game fish, whether fresh, frozen, canned, or otherwise.
(5) "Landed" means the act of physically placing enhanced food fish (a) on a tender in the territorial waters of Washington; or (b) on any land within or without the state of Washington including wharves, piers, or any such extensions therefrom.
[ 1995 c 372 § 4; 1985 c 413 § 1. Prior: 1983 1st ex.s. c 46 § 180; 1983 c 284 § 5; 1980 c 98 § 1.]
NOTES:
Findings—Intent—1983 c 284: See note following RCW 82.27.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.27 - Tax on Enhanced Food Fish. › 82.27.025 - Tax preferences—Expiration dates.

RCW 82.27.025
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 § 1716.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.27 - Tax on Enhanced Food Fish. › 82.27.030 - Exemptions.

RCW 82.27.030
Exemptions.
The tax imposed by RCW 82.27.020 shall not apply to: (1) Enhanced food fish originating outside the state which enters the state as (a) frozen enhanced food fish or (b) enhanced food fish packaged for retail sales; (2) the growing, processing, or dealing with food fish or shellfish which are raised from eggs, fry, or larvae and which are under the physical control of the grower at all times until being sold or harvested; and (3) food fish, shellfish, anadromous game fish, and by-products or parts of food fish shipped from outside the state which enter the state, except as provided in RCW 82.27.010, provided the taxpayer must have documentation showing shipping origination of fish exempt under this subsection to qualify for exemption. Such documentation includes, but is not limited to fish tickets, bills of lading, invoices, or other documentation required to be kept by governmental agencies.
[ 1995 2nd sp.s. c 7 § 1; 1985 c 413 § 3; 1980 c 98 § 3.]
NOTES:
Effective date—1995 2nd sp.s. c 7: "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, 1995." [ 1995 2nd sp.s. c 7 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.27 - Tax on Enhanced Food Fish. › 82.27.040 - Credit for taxes paid to another taxing authority.

RCW 82.27.040
Credit for taxes paid to another taxing authority.
A credit shall be allowed against the tax imposed by RCW 82.27.020 upon enhanced food fish with respect to any tax previously paid on that same enhanced food fish to any other legally established taxing authority. To qualify for a credit, the owner of the enhanced food fish must have documentation showing a tax was paid in another jurisdiction.
[ 1985 c 413 § 4; 1980 c 98 § 4.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.27 - Tax on Enhanced Food Fish. › 82.27.050 - Application of excise taxes' administrative provisions and definitions.

RCW 82.27.050
Application of excise taxes' administrative provisions and definitions.
All of the provisions of chapters 82.02 and 82.32 RCW shall be applicable and have full force and effect with respect to taxes imposed under this chapter. The meaning attributed to words and phrases in chapter 82.04 RCW, insofar as applicable, shall have full force and effect with respect to taxes imposed under this chapter.
[ 1980 c 98 § 5.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.27 - Tax on Enhanced Food Fish. › 82.27.070 - Deposit of taxes.

RCW 82.27.070
Deposit of taxes.
All taxes collected by the department of revenue under this chapter shall be deposited in the state general fund except for the following:
(1) The excise tax on anadromous game fish is deposited in the fish, wildlife, and conservation account created in RCW 77.12.170(3).
(2) The excise tax on ocean waters, Columbia river, Willapa Bay, and Grays Harbor chinook, coho, and chum salmon is deposited as follows:
(a) The equivalent of five and twenty-five one-hundredths percent shall be deposited in the state general fund.
(b) The equivalent of one percent shall be deposited in the fish, wildlife, and conservation account created in RCW 77.12.170(3).
[ 2020 c 148 § 28; 2017 3rd sp.s. c 8 § 54; 2010 c 193 § 17; 2005 c 110 § 4; 2003 c 39 § 46; 1999 c 126 § 4; 1988 c 36 § 61; 1983 c 284 § 7; 1980 c 98 § 7.]
NOTES:
Intent—Effective date—2020 c 148: See notes following RCW 77.12.170.
Finding—Intent—Effective date—2017 3rd sp.s. c 8: See notes following RCW 77.08.010.
Findings—Intent—1983 c 284: See note following RCW 82.27.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.27 - Tax on Enhanced Food Fish. › 82.27.900 - Effective date—Implementation—1980 c 98.

RCW 82.27.900
Effective date—Implementation—1980 c 98.
This act shall take effect on July 1, 1980. The director of revenue is authorized to immediately take such steps as are necessary to insure that this act is implemented on its effective date.
[ 1980 c 98 § 11.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.29A - Leasehold Excise Tax. › 82.29A.010 - Legislative findings and recognition.

RCW 82.29A.010
Legislative findings and recognition.
(1)(a) The legislature hereby recognizes that properties of the state of Washington, counties, school districts, and other municipal corporations are exempted by Article 7, section 1 of the state Constitution from property tax obligations, but that private lessees of such public properties receive substantial benefits from governmental services provided by units of government.
(b) The legislature further recognizes that a uniform method of taxation should apply to such leasehold interests in publicly owned property.
(c) The legislature finds that lessees of publicly owned property or community centers are entitled to those same governmental services and does hereby provide for a leasehold excise tax to fairly compensate governmental units for services rendered to such lessees of publicly owned property or community centers. For the purposes of this subsection, "community center" has the same meaning as provided in RCW 84.36.010.
(d) The legislature also finds that eliminating the property tax on property owned exclusively by federally recognized Indian tribes within the state requires that the leasehold excise tax also be applied to leasehold interests on tribally owned property.
(2) The legislature further finds that experience gained by lessors, lessees, and the department of revenue since enactment of the leasehold excise tax under this chapter has shed light on areas in the leasehold excise statutes that need explanation and clarification. The purpose of chapter 220, Laws of 1999 is to make those changes.
[ 2014 c 207 § 2; 2010 c 281 § 2; 1999 c 220 § 1; 1975-'76 2nd ex.s. c 61 § 1.]
NOTES:
Application—2014 c 207: See note following RCW 84.36.010.
Application—2010 c 281: See note following RCW 84.36.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.29A - Leasehold Excise Tax. › 82.29A.025 - Tax preferences—Expiration dates.

RCW 82.29A.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 § 1717.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.29A - Leasehold Excise Tax. › 82.29A.030 - Tax imposed—Credit—Additional tax imposed.

RCW 82.29A.030
Tax imposed—Credit—Additional tax imposed.
(1) There is levied and collected a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest on and after January 1, 1976, at a rate of twelve percent of taxable rent. However, after the computation of the tax a credit is allowed for any tax collected pursuant to RCW 82.29A.040.
(2) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (1) of this section.
[ 2015 3rd sp.s. c 6 § 2005; 2010 c 281 § 3; 1983 2nd ex.s. c 3 § 18; 1982 1st ex.s. c 35 § 11; 1975-'76 2nd ex.s. c 61 § 3.]
NOTES:
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Application—2015 3rd sp.s. c 6 §§ 2003, 2005, and 2006: See note following RCW 82.29A.020.
Application—2010 c 281: See note following RCW 84.36.010.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.29A - Leasehold Excise Tax. › 82.29A.040 - Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.

RCW 82.29A.040
Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.
(1) The legislative body of any county or city is hereby authorized to levy and collect a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest within the territorial limits of such county or city. The tax levied by a county under authority of this section shall not exceed six percent and the tax levied by a city shall not exceed four percent of taxable rent. However, any county ordinance levying such tax shall contain a provision allowing a credit against the county tax for the full amount of any city tax imposed upon the same taxable event.
(2) The department of revenue shall perform the collection of such taxes on behalf of such county or city.
[ 2015 3rd sp.s. c 6 § 2006; 1975-'76 2nd ex.s. c 61 § 4.]
NOTES:
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Application—2015 3rd sp.s. c 6 §§ 2003, 2005, and 2006: See note following RCW 82.29A.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.29A - Leasehold Excise Tax. › 82.29A.050 - Payment—Due dates—Collection and remittance—Liability—Reporting.

RCW 82.29A.050
Payment—Due dates—Collection and remittance—Liability—Reporting.
(1) The leasehold excise taxes provided for in RCW 82.29A.030 and 82.29A.040 must be paid by the lessee to the lessor and the lessor must collect such tax and remit the same to the department. The tax must be payable at the same time as payments are due to the lessor for use of the property from which the leasehold interest arises, and in the case of payment of contract rent to a person other than the lessor, at the time of payment. The tax payment must be accompanied by such information as the department may require. In the case of prepaid contract rent the payment may be prorated in accordance with instructions of the department and the prorated portion of the tax is due, one-half not later than May 31st and the other half not later than November 30th each year.
(2) The lessor receiving taxes payable under the provisions of this chapter must remit the same together with a return provided by the department , to the department of revenue on or before the last day of the month following the month in which the tax is collected. The department may relieve any taxpayer or class of taxpayers from the obligation of filing monthly returns and may require the return to cover other reporting periods, but in no event may returns be filed for a period greater than one year. The lessor is fully liable for collection and remittance of the tax. The amount of tax until paid by the lessee to the lessor constitutes a debt from the lessee to the lessor. The tax required by this chapter must be stated separately from contract rent, and if not so separately stated for purposes of determining the tax due from the lessee to the lessor and from the lessor to the department, the contract rent does not include the tax imposed by this chapter. Where a lessee has failed to pay to the lessor the tax imposed by this chapter and the lessor has not paid the amount of the tax to the department, the department may, in its discretion, proceed directly against the lessee for collection of the tax. However, taxes due where contract rent has not been paid must be reported by the lessor to the department and the lessee alone is liable for payment of the tax to the department.
(3) Each person having a leasehold interest subject to the tax provided for in this chapter arising out of a lease of federally owned or federal trust lands, or property owned by a federally recognized Indian tribe in the state and exempt from tax under RCW 84.36.010, must report and remit the tax due directly to the department of revenue in the same manner and at the same time as the lessor would be required to report and remit the tax if such lessor were a state public entity.
[ 2014 c 207 § 4; 1992 c 206 § 6; 1975-'76 2nd ex.s. c 61 § 5.]
NOTES:
Application—2014 c 207: See note following RCW 84.36.010.
Effective date—1992 c 206: See note following RCW 82.04.170.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.29A - Leasehold Excise Tax. › 82.29A.055 - Payment in lieu of leasehold excise tax—Property owned by Indian tribe.

RCW 82.29A.055
Payment in lieu of leasehold excise tax—Property owned by Indian tribe.
(1) Property owned exclusively by a federally recognized Indian tribe that is exempt from property tax under RCW 84.36.010 is subject to payment in lieu of leasehold excise taxes, if:
(a) The tax exempt property is used exclusively for economic development, as defined in RCW 84.36.010;
(b) There is no taxable leasehold interest in the tax exempt property;
(c) The property is located outside of the tribe's reservation; and
(d) The property is not otherwise exempt from taxation by federal law.
(2) The amount of the payment in lieu of leasehold excise taxes must be determined jointly and in good faith negotiation between the tribe that owns the property and the county and any city in which the property is located. However, the amount may not exceed the leasehold excise tax amount that would otherwise be owed by a taxable leasehold interest in the property. If the tribe and the county and any city cannot agree to terms on the amount of payment in lieu of taxes, the department may determine the rate, provided that the amount may not exceed the leasehold excise tax amount that would otherwise be owed by a taxable leasehold interest in the property.
(3) Payment must be made by the tribe to the county. The county treasurer must distribute all such money collected solely to the local taxing districts, including cities, in the same proportion that each local taxing district would have shared if a leasehold excise tax had been levied.
[ 2020 c 272 § 2; 2014 c 207 § 8.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2020 c 272: See note following RCW 84.36.010.
Application—2014 c 207: See note following RCW 84.36.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.29A - Leasehold Excise Tax. › 82.29A.060 - Administration—Appraisal appeal—Audits.

RCW 82.29A.060
Administration—Appraisal appeal—Audits.
(1) All administrative provisions in chapters 82.02 and 82.32 RCW are applicable to taxes imposed pursuant to this chapter.
(2)(a) A lessee, or a sublessee in the case where the sublessee is responsible for paying the tax imposed under this chapter, of property used for residential purposes may petition the county board of equalization for a change in appraised value when the department of revenue establishes taxable rent under RCW 82.29A.020(2)(g) based on an appraisal done by the county assessor at the request of the department. The petition must be on forms prescribed or approved by the department of revenue and any petition not conforming to those requirements or not properly completed may not be considered by the board. The petition must be filed with the board within the time period set forth in RCW 84.40.038. A decision of the board of equalization may be appealed by the taxpayer to the board of tax appeals as provided in RCW 84.08.130.
(b) A sublessee, in the case where the sublessee is responsible for paying the tax imposed under this chapter, of property used for residential purposes may petition the department for a change in taxable rent when the department of revenue establishes taxable rent under RCW 82.29A.020(2)(g).
(c) Any change in tax resulting from an appeal under this subsection must be allocated to the lessee or sublessee responsible for paying the tax.
(3) This section does not authorize the issuance of any levy upon any property owned by the public lessor.
(4) In selecting leasehold excise tax returns for audit the department of revenue must give priority to any return an audit of which is specifically requested in writing by the county assessor or treasurer or other chief financial officer of any city or county affected by such return. Notwithstanding the provisions of RCW 82.32.330, findings of fact and determinations of the amount of taxable rent made pursuant to the provisions of this chapter must be open to public inspection at all reasonable times.
[ 2020 c 139 § 36; 1994 c 95 § 1; 1975-'76 2nd ex.s. c 61 § 6.]
NOTES:
Effective date—1994 c 95: "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 immediately [March 23, 1994]." [ 1994 c 95 § 3.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.29A - Leasehold Excise Tax. › 82.29A.070 - Disposition of revenue.

RCW 82.29A.070
Disposition of revenue.
All moneys received by the department of revenue from taxes levied under provisions of RCW 82.29A.030 shall be transmitted to the state treasurer and deposited in the general fund.
[1975-'76 2nd ex.s. c 61 § 7.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.29A - Leasehold Excise Tax. › 82.29A.080 - Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.

RCW 82.29A.080
Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.
The counties and cities shall contract, prior to the effective date of an ordinance imposing a leasehold excise tax, with the department of revenue for administration and collection. The department of revenue shall deduct a percentage amount, as provided by such contract, not to exceed two percent of the taxes collected, for administration and collection expenses incurred by the department. The remainder of any portion of any tax authorized by RCW 82.29A.040, which is collected by the department of revenue, must be remitted to the state treasurer who shall deposit the funds in the local leasehold excise tax account hereby created in the state treasury. Moneys in the local leasehold excise tax account may be spent only for distribution to counties and cities imposing a leasehold excise tax.
[ 2008 c 86 § 401; 2002 c 371 § 925; 1985 c 57 § 84; 1981 2nd ex.s. c 4 § 8; 1975-'76 2nd ex.s. c 61 § 8.]
NOTES:
Severability—Savings—Part headings not law—2008 c 86: See notes following RCW 82.14.030.
Severability—Effective date—2002 c 371: See notes following RCW 9.46.100.
Effective date—1985 c 57: See note following RCW 18.04.105.
Severability—1981 2nd ex.s. c 4: See note following RCW 43.30.325.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.29A - Leasehold Excise Tax. › 82.29A.090 - Distributions to counties and cities.

RCW 82.29A.090
Distributions to counties and cities.
(1) Monthly the state treasurer must make distribution from the local leasehold excise tax account to the counties and cities the amount of tax collected on behalf of each county or city.
(2) Monthly the state treasurer must disburse earnings from the local leasehold excise tax account to the counties or cities proportionate to the amount of tax collected on behalf of each county or city.
(3) The state treasurer shall make the distribution under this section without appropriation.
[ 2021 c 145 § 17; 2002 c 177 § 1; 1981 2nd ex.s. c 4 § 9; 1975-'76 2nd ex.s. c 61 § 9.]
NOTES:
Severability—1981 2nd ex.s. c 4: See note following RCW 43.30.325.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.29A - Leasehold Excise Tax. › 82.29A.100 - Distributions by county treasurers.

RCW 82.29A.100
Distributions by county treasurers.
Any moneys received by a county from the leasehold excise tax provided for under RCW 82.29A.040 shall be distributed proportionately by the county treasurer in accordance with RCW 84.56.230 as though such moneys were receipts from regular ad valorem property tax levies within such county: PROVIDED, That no distribution shall be made to the state or any city: AND PROVIDED FURTHER, That the pro rata calculation for proportionate distribution to taxing districts shall not include consideration of any rate(s) of levy by the state or any city.
[1975-'76 2nd ex.s. c 61 § 10.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.29A - Leasehold Excise Tax. › 82.29A.110 - Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.

RCW 82.29A.110
Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.
It is the intent of this chapter that any local leasehold excise tax adopted pursuant to this chapter be as consistent and uniform as possible with the state leasehold excise tax. It is further the intent of this chapter that the local leasehold excise tax shall be imposed upon an individual taxable event simultaneously with the imposition of the state leasehold excise tax upon the same taxable event. The department shall, as soon as practicable, and with the assistance of the appropriate associations of county prosecutors and city attorneys, draft a model ordinance.
[1975-'76 2nd ex.s. c 61 § 11.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.29A - Leasehold Excise Tax. › 82.29A.132 - Exemptions—Operation of state route No. 16.

RCW 82.29A.132
Exemptions—Operation of state route No. 16.
All leasehold interests in the state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW are exempt from tax under this chapter.
[ 1998 c 179 § 6.]
NOTES:
Finding—1998 c 179: See note following RCW 35.21.718.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.29A - Leasehold Excise Tax. › 82.29A.134 - Exemptions—Sales/leasebacks by regional transit authorities.

RCW 82.29A.134
Exemptions—Sales/leasebacks by regional transit authorities.
All leasehold interests in property of a regional transit authority or public corporation created under RCW 81.112.320 under an agreement under RCW 81.112.300 are exempt from tax under this chapter.
[ 2000 2nd sp.s. c 4 § 25.]
NOTES:
Findings—Construction—2000 2nd sp.s. c 4 §§ 18-30: See notes following RCW 81.112.300.
2023 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.
2023 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.]
2023 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.
2023 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.]
2023 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.]
2023 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.]
2023 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.
2023 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.
2023 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.
2023 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.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.057 - Application of interest to delinquent taxes—Extensions.

RCW 82.32.057
Application of interest to delinquent taxes—Extensions.
Except as otherwise provided in this chapter, interest applies to taxes that are not paid by the original due date even though the department has granted an extension as authorized under this chapter. However, the department may not assess penalties for late payment of any such tax that is paid in full by the extended due date.
[ 2022 c 282 § 1.]
NOTES:
Application—2022 c 282: "With regard to the imposition of interest, sections 1 and 2 of this act apply to taxes due under an extension granted by the department of revenue on or after January 1, 2023, except in cases where the department of revenue received the request for the extension before January 1, 2023." [ 2022 c 282 § 3.]
Effective date—2022 c 282: "Except for section 4 of this act, this act takes effect January 1, 2023." [ 2022 c 282 § 5.]
2023 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.]
2023 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.
2023 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.
2023 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.
2023 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, 82.29A.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 24 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.
[ 2023 c 374 § 13; 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.
2023 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.