reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.61 TAX DEFERRALS FOR MANUFACTURING, RESEARCH, AND DEVELOPMENT PROJECTS

Sections
82.61.010 Definitions.
[1995 1st sp.s. c 3 § 10; 1994 c 125 § 1; 1988 c 41 § 1; 1987 c 497 § 1; 1986 c 116 § 9; 1985 ex.s. c 2 § 1.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.61.020 Application for deferral — Contents — Initiation of construction.
[1987 c 497 § 2; 1985 ex.s. c 2 § 2.]
Repealed by 1995 1st sp.s. c 3 § 11, effective July 1, 1995.
82.61.030 Tax deferral — Eligibility.
[1987 c 497 § 3; 1985 ex.s. c 2 § 3.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.61.040 Expiration of RCW 82.61.020 and 82.61.030.
[1993 sp.s. c 25 § 408; 1988 c 41 § 2; 1986 c 116 § 10; 1985 ex.s. c 2 § 8.]
Repealed by 1995 1st sp.s. c 3 § 11, effective July 1, 1995.
82.61.050 Issuance of tax deferral certificate.
[1985 ex.s. c 2 § 4.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.61.060 Repayment schedule.
[1987 c 497 § 4; 1985 ex.s. c 2 § 5.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.61.070 Reports.
[1995 c 399 § 215; 1993 sp.s. c 25 § 409; 1988 c 41 § 3; 1986 c 116 § 11; 1985 ex.s. c 2 § 6.]
Repealed by 1998 c 245 § 176.
82.61.080 Applicability of general administrative provisions.
[1985 ex.s. c 2 § 7.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.61.090 Applications and information subject to disclosure.
[1987 c 49 § 2.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.61.900 Severability — 1987 c 497.
[1987 c 497 § 5.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.61.901
Severability — 1988 c 41.
[1988 c 41 § 6.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.62 TAX CREDITS FOR ELIGIBLE BUSINESS PROJECTS IN RURAL COUNTIES

Sections
82.62.040 Expiration of RCW 82.62.020.
[1993 sp.s. c 25 § 411; 1988 c 41 § 4; 1986 c 116 § 22.]
Repealed by 1997 c 366 § 6.
82.62.090 Eligibility to receive credit.
[2000 c 106 § 9; 2000 c 103 § 19; 1999 c 311 § 304.]
Expired December 31, 2003.
82.62.900 Severability-1986 c 116.
[1986 c 116 § 23.]
Decodified by the code reviser, July 2016.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.63 TAX DEFERRALS FOR HIGH TECHNOLOGY BUSINESSES

Sections
82.63.030 Sales and use tax deferral certificate-Eligible investment projects and pilot scale manufacturing.
[2008 c 15 § 4; 2004 c 2 § 5; 1994 sp.s. c 5 § 5.]
Expired January 1, 2015.
82.63.040 Repayment schedule.
[1994 sp.s. c 5 § 6.]
Repealed by 1995 1st sp.s. c 3 § 14, effective July 1, 1995.
82.63.050 Ineligible use of investment project — Payment of deferred taxes.
[1994 sp.s. c 5 § 7.]
Repealed by 1995 1st sp.s. c 3 § 14, effective July 1, 1995.
82.63.080 Report to governor and legislature.
[1994 sp.s. c 5 § 10.]
Repealed by 1998 c 245 § 176.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.64 SYRUP TAX

Sections
82.64.060 Retail sales — Notice.
[1991 c 80 § 5 (Referendum Bill No. 43, approved November 8, 1994).]
Repealed by 1994 sp.s. c 7 § 909, effective December 8, 1994.
Notes:
Contingent partial referendum--1994 sp.s. c 7 §§ 901-909:
See note following RCW 66.24.210.
82.64.900 Expiration of chapter.
[1989 c 271 § 509 (Referendum Bill No. 43, approved November 8, 1994).]
Repealed by 1994 sp.s. c 7 § 909, effective December 8, 1994.
Notes:
Contingent partial referendum--1994 sp.s. c 7 §§ 901-909:
See note following RCW 66.24.210.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.65 HOSPITALS — MEDICAID RECEIPTS

Sections
82.65.010 Definitions.
[1991 sp.s. c 9 § 1.]
Expired September 30, 1992, pursuant to 1991 sp.s. c 9 § 4.
82.65.020 Tax imposed.
[1991 sp.s. c 9 § 2.]
Expired September 30, 1992, pursuant to 1991 sp.s. c 9 § 4.
82.65.030 Administration.
[1991 sp.s. c 9 § 3.]
Expired September 30, 1992, pursuant to 1991 sp.s. c 9 § 4.
82.65.040 Expiration of chapter.
[1991 sp.s. c 9 § 4.]
Expired September 30, 1992, pursuant to 1991 sp.s. c 9 § 4.
82.65.900 Savings — Credits, refunds.
[1991 sp.s. c 9 § 5.]
Expired September 30, 1992, pursuant to 1991 sp.s. c 9 § 4.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.66 TAX DEFERRALS FOR NEW THOROUGHBRED RACE TRACKS

Sections
82.66.010 Definitions.
[1995 c 352 § 1.]
Repealed by 2020 c 139 § 64.
82.66.020 Application for deferral-Contents-Ruling.
[1995 c 352 § 2.]
Repealed by 2020 c 139 § 64.
82.66.030 Issuance of tax deferral certificate — Rules for use.
[1995 c 352 § 3.]
Expired July 1, 1998.
82.66.040 Repayment schedule-Interest, penalties.
[1998 c 339 § 1; 1995 c 352 § 4.]
Repealed by 2020 c 139 § 64.
82.66.050 Applications not confidential.
[1995 c 352 § 6.]
Repealed by 2020 c 139 § 64.
82.66.060 Administration.
[1995 c 352 § 5.]
Repealed by 2020 c 139 § 64.
82.66.900 Severability-1995 c 352.
[1995 c 352 § 7.]
Decodified by the code reviser, July 2016.
82.66.901 Effective date-1995 c 352.
[1995 c 352 § 9.]
Repealed by 2020 c 139 § 64.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.68 SALES AND USE TAX DEFERRALS FOR THE MANUFACTURE OF BIODIESEL AND ALCOHOL FUEL

Sections
82.68.010 Definitions.
[2003 c 261 § 1.]
Failed to become law. See 2003 c 261 § 14.
82.68.020 Application for deferral of taxes.
[2003 c 261 § 2.]
Failed to become law. See 2003 c 261 § 14.
82.68.030 Sales and use tax deferral certificate.
[2003 c 261 § 3.]
Failed to become law. See 2003 c 261 § 14.
82.68.040 Additional investment projects that qualify for sales and use tax deferral.
[2003 c 261 § 4.]
Failed to become law. See 2003 c 261 § 14.
82.68.050 Yearly report.
[2003 c 261 § 5.]
Failed to become law. See 2003 c 261 § 14.
82.68.060 Employment and wage certification by employment security department.
[2003 c 261 § 6.]
Failed to become law. See 2003 c 261 § 14.
82.68.070 Applicability of general administrative provisions.
[2003 c 261 § 7.]
Failed to become law. See 2003 c 261 § 14.
82.68.080 Confidentiality.
[2003 c 261 § 8.]
Failed to become law. See 2003 c 261 § 14.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.69 SALES AND USE TAX DEFERRALS FOR THE MANUFACTURE OF WOOD BIOMASS FUEL

Sections
82.69.010 Definitions.
[2003 c 339 § 1.]
Failed to become law. See 2003 c 339 § 17.
82.69.020 Application for deferral of taxes.
[2003 c 339 § 2.]
Failed to become law. See 2003 c 339 § 17.
82.69.030 Sales and use tax deferral certificate.
[2003 c 339 § 3.]
Failed to become law. See 2003 c 339 § 17.
82.69.040 Additional investment projects that qualify for sales and use tax deferral.
[2003 c 339 § 4.]
Failed to become law. See 2003 c 339 § 17.
82.69.050 Yearly report.
[2003 c 339 § 5.]
Failed to become law. See 2003 c 339 § 17.
82.69.060 Employment and wage certification by employment security department.
[2003 c 339 § 6.]
Failed to become law. See 2003 c 339 § 17.
82.69.070 Applicability of general administrative provisions.
[2003 c 339 § 7.]
Failed to become law. See 2003 c 339 § 17.
82.69.080 Confidentiality.
[2003 c 339 § 8.]
Failed to become law. See 2003 c 339 § 17.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.70 COMMUTE TRIP REDUCTION INCENTIVES

Sections
82.70.050 Credit taken, director must advise.
[2022 c 182 § 312; 2015 3rd sp.s. c 44 § 415; 2015 1st sp.s. c 10 § 710; 2014 c 222 § 706; 2003 c 364 § 5.]
Repealed by 2023 c 374 § 25.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.71 QUALITY MAINTENANCE FEE ON NURSING FACILITY OPERATORS

Sections
82.71.010 Definitions.
[2003 1st sp.s. c 16 § 1.]
Repealed by 2006 c 241 § 1, effective July 1, 2007.
Notes:
Savings--2006 c 241:
See note following RCW 74.46.091 in Table of Disposition of Former RCW Sections.
82.71.020 Fee imposed — Contingent expiration date.
[2005 c 514 § 801; 2003 1st sp.s. c 16 § 2.]
Repealed by 2006 c 241 § 1, effective July 1, 2007.
Notes:
Savings--2006 c 241:
See note following RCW 74.46.091 in Table of Disposition of Former RCW Sections.
82.71.030 Administration of chapter.
[2003 1st sp.s. c 16 § 3.]
Repealed by 2006 c 241 § 1, effective July 1, 2007.
Notes:
Savings--2006 c 241:
See note following RCW 74.46.091 in Table of Disposition of Former RCW Sections.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.72 TELEPHONE PROGRAM EXCISE TAX ADMINISTRATION

Sections
82.72.010 Definitions.
[2007 c 6 § 1010; 2004 c 254 § 3.]
Repealed by 2013 2nd sp.s. c 8 § 113, effective August 1, 2013.
82.72.020 Authorization to administer telephone program excise taxes.
[2004 c 254 § 4.]
Repealed by 2013 2nd sp.s. c 8 § 113, effective August 1, 2013.
82.72.030 Collection of tax by local exchange company.
[2004 c 254 § 5.]
Repealed by 2013 2nd sp.s. c 8 § 113, effective August 1, 2013.
82.72.040 Tax payment and collection requirements.
[2009 c 563 § 214; 2004 c 254 § 6.]
Repealed by 2013 2nd sp.s. c 8 § 113, effective August 1, 2013.
82.72.050 Administration of telephone program excise taxes.
[2004 c 254 § 7.]
Repealed by 2013 2nd sp.s. c 8 § 113, effective August 1, 2013.
82.72.060 Tax returns.
[2004 c 254 § 8.]
Repealed by 2013 2nd sp.s. c 8 § 113, effective August 1, 2013.
82.72.070 Liability for payment of taxes.
[2009 c 563 § 215; 2004 c 254 § 9.]
Repealed by 2013 2nd sp.s. c 8 § 113, effective August 1, 2013.
82.72.080 Liability for payment of taxes upon termination, dissolution, or abandonment of business.
[2004 c 254 § 10.]
Repealed by 2013 2nd sp.s. c 8 § 113, effective August 1, 2013.
82.72.090 Applicability of chapter 82.32 RCW.
[2004 c 254 § 11.]
Repealed by 2013 2nd sp.s. c 8 § 113, effective August 1, 2013.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.80 LOCAL OPTION TRANSPORTATION TAXES

Sections
82.80.020 Vehicle license fee — Exemptions — Limitations.
[2001 c 64 § 15; 2000 c 103 § 20; 1998 c 281 § 1; 1996 c 139 § 4; 1993 c 60 § 1; 1991 c 318 § 13; 1990 c 42 § 206.]
Repealed by 2003 c 1 § 8 (Initiative Measure No. 776, approved November 5, 2002).
82.80.040 Street utility-Establishment.
[1991 c 141 § 1. Prior: 1990 c 42 § 209.]
Repealed by 2017 3rd sp.s. c 25 § 39.
82.80.050 Street utility-Charges, credits.
[2006 c 301 § 5; 2000 c 103 § 21; 1991 c 141 § 2. Prior: 1990 c 42 § 210.]
Repealed by 2017 3rd sp.s. c 25 § 39.
82.80.055 Congestion reduction charge.
[2011 c 373 § 2.]
Expired December 31, 2014.
82.80.060 Use of other proceeds by utility.
[1991 c 141 § 3. Prior: 1990 c 42 § 211.]
Repealed by 2017 3rd sp.s. c 25 § 39.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.83 CARBONATED BEVERAGE TAX

Sections
82.83.010 Definitions.
[2010 1st sp.s. c 23 § 1401.]
Repealed by 2011 c 2 § 401 (Initiative Measure No. 1107, approved November 2, 2010).
82.83.020 Tax imposed — Tax reporting — Administration.
[2010 1st sp.s. c 23 § 1402.]
Repealed by 2011 c 2 § 401 (Initiative Measure No. 1107, approved November 2, 2010).
82.83.030 Exemption — Successive sales.
[2010 1st sp.s. c 23 § 1403.]
Repealed by 2011 c 2 § 401 (Initiative Measure No. 1107, approved November 2, 2010).
82.83.040 Exemption — First ten million dollars sold.
[2010 1st sp.s. c 23 § 1404.]
Repealed by 2011 c 2 § 401 (Initiative Measure No. 1107, approved November 2, 2010).
82.83.050 Exemption — Activities and persons not taxable under state or federal Constitution.
[2010 1st sp.s. c 23 § 1405.]
Repealed by 2011 c 2 § 401 (Initiative Measure No. 1107, approved November 2, 2010).
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.01 - Department of Revenue. › 82.01.050 - Department established—Director of revenue.

RCW 82.01.050
Department established—Director of revenue.
There is established a department of state government to be known as the department of revenue of the state of Washington, of which the chief executive officer shall be known as the director of revenue.
[ 1967 ex.s. c 26 § 2.]
NOTES:
Effective date—1967 ex.s. c 26: "This act shall take effect July 1, 1967." [ 1967 ex.s. c 26 § 53.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.01 - Department of Revenue. › 82.01.070 - Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.

RCW 82.01.070
Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.
The director shall have charge and general supervision of the department of revenue. The director shall appoint an assistant director for administration, hereinafter in chapter 26, Laws of 1967 ex. sess. referred to as the assistant director, and subject to the provisions of chapter 41.06 RCW may appoint and employ such clerical, technical and other personnel as may be necessary to carry out the powers and duties of the department. The director may also enter into personal service contracts with out-of-state individuals or business entities for the performance of auditing services outside the state of Washington when normal efforts to recruit classified employees are unsuccessful. The director may agree to pay to the department's employees or contractors who reside out of state such amounts in addition to their ordinary rate of compensation as are necessary to defray the extra costs of facilities, living, and other costs reasonably related to the out-of-state services, subject to legislative appropriation for those purposes. The special allowances shall be in such amounts or at such rates as are approved by the office of financial management. This section does not apply to audit functions performed in states contiguous to the state of Washington.
[ 1997 c 156 § 1; 1982 c 128 § 1; 1967 ex.s. c 26 § 4.]
NOTES:
Effective date—1982 c 128: "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 March 1, 1982." [ 1982 c 128 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.01 - Department of Revenue. › 82.01.080 - Director—Delegation of powers and duties—Responsibility.

RCW 82.01.080
Director—Delegation of powers and duties—Responsibility.
The director may delegate any power or duty vested in or transferred to the director by law, or executive order, to the assistant director or to any of the director's subordinates; but the director shall be responsible for the official acts of the officers and employees of the department.
[ 1997 c 156 § 2; 1967 ex.s. c 26 § 5.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.01 - Department of Revenue. › 82.01.090 - Director—Exercise of powers, duties and functions formerly vested in tax commission.

RCW 82.01.090
Director—Exercise of powers, duties and functions formerly vested in tax commission.
Except for the powers and duties devolved upon the board of tax appeals by the provisions of RCW 82.03.010 through 82.03.190, the director of revenue shall, after July 1, 1967, exercise those powers, duties and functions theretofore vested in the tax commission of the state of Washington, including all powers, duties and functions of the commission acting as the commission or as the state board of equalization or in any other capacity.
[ 1967 ex.s. c 26 § 6.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.01 - Department of Revenue. › 82.01.100 - Assistance to other state agencies in administration and collection of taxes.

RCW 82.01.100
Assistance to other state agencies in administration and collection of taxes.
Assistance of the department of revenue in the administration or collection of those state taxes which are administered or collected by other state agencies may be requested by the agencies concerned. Such assistance may be given by the director to the extent that the limitations of time, personnel and the conduct of the duties of the department shall allow. The department shall be reimbursed by any agency to which assistance is rendered.
[ 1967 ex.s. c 26 § 11.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.01 - Department of Revenue. › 82.01.115 - Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.

RCW 82.01.115
Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.
See RCW 43.06.400.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.02 - General Provisions. › 82.02.010 - Definitions.

RCW 82.02.010
Definitions.
For the purpose of this title, unless the context clearly requires otherwise:
(1) "Cannabis," "cannabis-infused products," and "useable cannabis" have the meanings provided in RCW 69.50.101;
(2) "Department" means the department of revenue of the state of Washington;
(3) "Director" means the director of the department of revenue of the state of Washington;
(4) "Taxpayer" includes any individual, group of individuals, corporation, or association liable for any tax or the collection of any tax hereunder, or who engages in any business or performs any act for which a tax is imposed by this title. "Taxpayer" also includes any person liable for any fee or other charge collected by the department under any provision of law, including registration assessments and delinquency fees imposed under RCW 59.30.050; and
(5) Words in the singular number include the plural and the plural include the singular. Words in one gender include all other genders.
[ 2022 c 16 § 137; 2014 c 140 § 30; 2011 c 298 § 37; 1979 c 107 § 9; 1967 ex.s. c 26 § 14; 1961 c 15 § 82.02.010. Prior: 1935 c 180 § 3; RRS § 8370-3.]
NOTES:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Purpose—Intent—Agency transfer—Contracting—Effective date—2011 c 298: See notes following RCW 19.02.020.
Effective date—1967 ex.s. c 26: See note following RCW 82.01.050.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.02 - General Provisions. › 82.02.030 - Additional tax rates.

RCW 82.02.030
Additional tax rates.
The rate of the additional taxes under RCW 54.28.020(2), 54.28.025(2), 66.24.210(2), 82.16.020(2), 82.27.020(5), and 82.29A.030(2) shall be seven percent.
[ 1993 sp.s. c 25 § 107; 1993 c 492 § 312; 1990 c 42 § 319. Prior: 1987 1st ex.s. c 9 § 6; 1987 c 472 § 15; 1987 c 80 § 4; 1986 c 296 § 5; 1985 c 471 § 9; 1983 2nd ex.s. c 3 § 6; 1983 c 7 § 8; 1982 2nd ex.s. c 14 § 1; 1982 1st ex.s. c 35 § 31.]
NOTES:
Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.
Findings—Intent—1993 c 492: See notes following RCW 43.20.050.
Short title—Savings—Reservation of legislative power—Effective dates—1993 c 492: See RCW 43.72.910 through 43.72.915.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
Severability—Effective date—1987 1st ex.s. c 9: See notes following RCW 46.29.050.
Severability—Effective date—1986 c 296: See notes following RCW 48.14.020.
Severability—Effective date—1985 c 471: See notes following RCW 82.04.260.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Construction—Severability—Effective dates—1983 c 7: See notes following RCW 82.08.020.
Effective date—Applicability—1982 2nd ex.s. c 14: "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.
The tax rates imposed under this act are effective on the dates designated in this act notwithstanding the date this act becomes law under Article III, section 12 of the state Constitution." [ 1982 2nd ex.s. c 14 § 3.]
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 82.02 - General Provisions. › 82.02.040 - Authority of operating agencies to levy taxes.

RCW 82.02.040
Authority of operating agencies to levy taxes.
Nothing in this title may be deemed to grant to any operating agency organized under chapter 43.52 RCW, or a project of any such operating agency, the authority to levy any tax or assessment not otherwise authorized by law.
[ 1983 2nd ex.s. c 3 § 55.]
NOTES:
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.02 - General Provisions. › 82.02.070 - Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.

RCW 82.02.070
Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
(1) Impact fee receipts shall be earmarked specifically and retained in special interest-bearing accounts. Separate accounts shall be established for each type of public facility for which impact fees are collected. All interest shall be retained in the account and expended for the purpose or purposes for which the impact fees were imposed. Annually, each county, city, or town imposing impact fees shall provide a report on each impact fee account showing the source and amount of all moneys collected, earned, or received and system improvements that were financed in whole or in part by impact fees.
(2) Impact fees for system improvements shall be expended only in conformance with the capital facilities plan element of the comprehensive plan.
(3)(a) Except as provided otherwise by (b) of this subsection, impact fees shall be expended or encumbered for a permissible use within ten years of receipt, unless there exists an extraordinary and compelling reason for fees to be held longer than ten years. Such extraordinary or compelling reasons shall be identified in written findings by the governing body of the county, city, or town.
(b) School impact fees must be expended or encumbered for a permissible use within ten years of receipt, unless there exists an extraordinary and compelling reason for fees to be held longer than ten years. Such extraordinary or compelling reasons shall be identified in written findings by the governing body of the county, city, or town.
(4) Impact fees may be paid under protest in order to obtain a permit or other approval of development activity.
(5) Each county, city, or town that imposes impact fees shall provide for an administrative appeals process for the appeal of an impact fee; the process may follow the appeal process for the underlying development approval or the county, city, or town may establish a separate appeals process. The impact fee may be modified upon a determination that it is proper to do so based on principles of fairness. The county, city, or town may provide for the resolution of disputes regarding impact fees by arbitration.
[ 2011 c 353 § 8; 2009 c 263 § 1; 1990 1st ex.s. c 17 § 46.]
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.
2023 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.
2023 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.]
2023 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.]
2023 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.
2023 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—Report.

RCW 82.02.210
Washington compliance with streamlined sales and use tax agreement—Intent—Report.
(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 by January 1st of the year immediately following any year during which the streamlined sales and use tax agreement is amended, if legislation is required to keep Washington in compliance with the agreement.
[ 2022 c 56 § 3; 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.
2023 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.
2023 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.
2023 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.
2023 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.]
2023 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.
2023 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.
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.03 - Board of Tax Appeals. › 82.03.140 - Appeals to board—Election of formal or informal hearing.

RCW 82.03.140
Appeals to board—Election of formal or informal hearing.
(1) A party filing an appeal with the board must elect either a formal or an informal proceeding, according to rules of practice and procedure adopted by the board. If no such election is made, the appeal must be treated as an election for an informal proceeding: PROVIDED, That nothing prevents the assessor or taxpayer, as a party to an appeal pursuant to RCW 84.08.130, within 20 days from the date of the receipt of the notice of appeal, from filing with the clerk of the board notice of intention that the hearing be a formal one: PROVIDED, HOWEVER, That nothing herein may be construed to modify the provisions of RCW 82.03.190: AND PROVIDED FURTHER, That upon an appeal under RCW 82.03.130(1) (c), (d), (e), (h), (i), or (j), the director of revenue may, within 10 days from the date of its receipt of the notice of appeal, file with the clerk of the board notice of its intention that the hearing be held pursuant to chapter 34.05 RCW.
(2) A responding party may file a cross appeal. In the event that appeals are taken by different parties from the same decision, order, or determination, and only one party elects a formal proceeding, the appeal must be conducted as a formal proceeding.
[ 2023 c 28 § 1; 2018 c 174 § 13; 2000 c 103 § 1; 1988 c 222 § 4; 1982 1st ex.s. c 46 § 8; 1967 ex.s. c 26 § 43.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.03 - Board of Tax Appeals. › 82.03.150 - Appeals to board—Informal hearings, powers of board or tax referees—Assistance.

RCW 82.03.150
Appeals to board—Informal hearings, powers of board or tax referees—Assistance.
In all appeals involving an informal hearing before the board or any of its members or tax referees, the board, any member of the board, and the board's tax referees have all powers relating to administration of oaths, issuance of subpoenas, and taking of depositions as are granted to agencies by chapter 34.05 RCW. The board, any member of the board, and the board's tax referees also have all powers granted the department of revenue pursuant to RCW 82.32.110. In the case of appeals within the scope of RCW 82.03.130(1)(b) the board or any member thereof may obtain such assistance, including the making of field investigations, from the staff of the director of revenue as the board or any member thereof may deem necessary or appropriate.
[ 2018 c 174 § 14; 2000 c 103 § 2; 1988 c 222 § 5; 1967 ex.s. c 26 § 44.]