reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.112 - Regional Transit Authorities. › 81.112.330 - Sale and leaseback—Restrictions, requirements.

RCW 81.112.330
Sale and leaseback—Restrictions, requirements.
(1) Except as provided in subsection (3) of this section, no regional transit authority may initiate a transaction authorized under RCW 81.112.300 after June 30, 2007.
(2) The termination of authority to enter into transactions after June 30, 2007, does not affect the validity of any transactions entered into under RCW 81.112.300.
(3) A regional transit authority may enter into a transaction in accordance with RCW 81.112.300 after June 30, 2007, to replace or refinance a transaction that relates to specific obligations entered into on or before that date and that has terminated, or is, under the terms of the replacement or refinance, to terminate, before the final stated term of that transaction. The exemptions from taxes provided by RCW 82.08.834, 82.12.834, 82.04.4201, 82.29A.134, 82.36.605 [ 84.36.605], 35.21.756, 82.04.050, 82.45.010, and 35.21.755 apply to the replacement or refinance transactions.
(4) A regional transit authority, or public corporation or entity created under RCW 81.112.320, that undertakes a transaction authorized by RCW 81.112.300, shall provide to the state finance committee, or its financial advisor, at the state finance committee's discretion, a copy of all material agreements executed in connection with the transaction within three months of the closing of the transaction and shall make a report to the state finance committee, the president of the senate, and the speaker of the house of representatives on transactions authorized by RCW 81.112.300. The report must include the amount of the transactions, the expected savings or losses resulting from the transactions, the transaction costs, including fees and detailed pricing information, the risks associated with the transaction, and any other information the regional transit authority determines relevant. The report must be submitted within six months of the closing of each transaction.
[ 2000 2nd sp.s. c 4 § 30.]
NOTES:
Findings—Construction—2000 2nd sp.s. c 4 §§ 18-30: See notes following RCW 81.112.300.
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.112 - Regional Transit Authorities. › 81.112.340 - Supplemental transportation improvements.

RCW 81.112.340
Supplemental transportation improvements.
If the legislative authority of a city provides or contracts for supplemental transportation improvements, as described in RCW 35.21.925 or under chapter 36.73 RCW, a regional transit authority serving the city or border jurisdictions shall coordinate its services with the supplemental transportation improvements to maximize efficiencies in public transportation services within and across service boundaries.
[ 2010 c 251 § 6.]
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.112 - Regional Transit Authorities. › 81.112.360 - Sales and use tax offset fee.

RCW 81.112.360
Sales and use tax offset fee.
(1) Beginning January 1, 2017, and until the requirements in subsection (4) of this section are met, a regional transit authority must pay to the department of revenue, for deposit into the Puget Sound taxpayer accountability account, a sales and use tax offset fee.
(2) A sales and use tax offset fee is three and twenty-five one-hundredths percent of the total payments made by the regional transit authority to construction contractors on construction contracts that are (a) for new projects identified in the system plan funded by any proposition approved by voters after January 1, 2015, and (b) excluded from the definition of retail sale under RCW 82.04.050(10).
(3) Fees are due monthly by the twenty-fifth day of the month, with respect to payments made to construction contractors during the previous month.
(4) A sales and use tax offset fee is due until the regional transit authority has paid five hundred eighteen million dollars.
(5) Except as otherwise provided in this section, the provisions of chapter 82.32 RCW apply to this section.
(6) The department of revenue must oversee the collection of the sales and use tax offset fee and may adopt rules necessary to implement this section.
[ 2015 3rd sp.s. c 44 § 422.]
NOTES:
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.112 - Regional Transit Authorities. › 81.112.370 - Green electrolytic hydrogen and renewable hydrogen—Power to produce, distribute, and use.

RCW 81.112.370
Green electrolytic hydrogen and renewable hydrogen—Power to produce, distribute, and use.
(1) A regional transit authority may:
(a) Produce, distribute, and use green electrolytic hydrogen and renewable hydrogen for internal operations;
(b) Produce, distribute for sale, or sell green electrolytic hydrogen and renewable hydrogen at wholesale or to an end-use customer; and
(c)(i) Sell green electrolytic hydrogen and renewable hydrogen at wholesale or to an end-use customer to or through facilities that distribute, compress, store, liquefy, or dispense green electrolytic hydrogen or renewable hydrogen for end use as a transportation fuel.
(ii) For the purposes of (c)(i) of this subsection, regional transit authorities may own, operate, or own and operate pipelines or dispensing facilities for green electrolytic hydrogen or renewable hydrogen for end use as a transportation fuel if all such pipelines and dispensing facilities are: (A) Located in the area where the regional transit authority is authorized to provide public transportation service; (B) located within the area where the regional transit authority is authorized to provide public transportation service and are service connected; or (C) located within the area where the regional transit authority is authorized to provide public transportation service and are pursuant to a partnership or agreement with one or more public or private partners.
(2) Nothing in this section authorizes a regional transit authority to sell green electrolytic hydrogen or renewable hydrogen delivered by pipeline to an end-use customer of a gas company.
(3) Nothing in this section subjects a regional transit authority to the jurisdiction of the utilities and transportation commission, except that the utilities and transportation commission may administer and enforce state and federal pipeline safety requirements, as authorized in chapter 81.88 RCW, including applicable fees payable to the utilities and transportation commission.
(4) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Green electrolytic hydrogen" has the same meaning provided in RCW 54.04.190.
(b) "Renewable hydrogen" has the same meaning provided in RCW 54.04.190.
(c) "Gas company" has the same meaning provided in RCW 80.04.010.
[ 2023 c 234 § 5.]
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.112 - Regional Transit Authorities. › 81.112.900 - Section headings not part of law—1992 c 101.

RCW 81.112.900
Section headings not part of law—1992 c 101.
Section headings as used in this act do not constitute any part of the law.
[ 1992 c 101 § 33.]
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.116 - Marine Pilotage Tariffs. › 81.116.010 - Definitions.

RCW 81.116.010
Definitions.
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Board" means the board of pilotage commissioners.
(2) "Commission" means the utilities and transportation commission.
(3) "Person with a substantial interest" means: (a) A pilot or group of pilots licensed under chapter 88.16 RCW; (b) a vessel operator or other person utilizing the services of a licensed pilot and paying pilotage fees and charges for such services or an organization representing such vessel operators or persons; and (c) any other person or business that can show that the requested tariff changes would be likely to have a substantial economic impact on its operations.
[ 2018 c 107 § 7.]
NOTES:
Effective date—2018 c 107: See note following RCW 88.16.055.
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.116 - Marine Pilotage Tariffs. › 81.116.020 - Pilotage services—Tariffs—Commission shall establish—Duties.

RCW 81.116.020
Pilotage services—Tariffs—Commission shall establish—Duties.
(1) The commission shall establish in tariffs the rates for pilotage services provided under chapter 88.16 RCW.
(2) The commission shall maintain a list of persons who have indicated to the commission a desire to be notified of any potential change in pilotage tariffs and in any proposed rules regarding the setting of pilotage tariffs.
(3) The commission shall ensure that the tariffs provide rates that are fair, just, reasonable, and sufficient for the provision of pilotage services.
(4) In setting tariffs, the commission may fix extra compensation for extra services to vessels in distress, for awaiting vessels, for all vessels in direct transit to or from a Canadian port where Puget Sound pilotage is required for a portion of the voyage, or for being carried to sea on vessels against the will of the pilot, and for such other services as may be determined by the board. In setting tariffs, the commission must include a tariff surcharge to fund the stipend the board of pilotage commissioners is authorized to pay to pilot trainees and to use in its pilot training program under RCW 88.16.035. As an element of the Puget Sound pilotage district tariff, the commission may consider pilot retirement expenses incurred in the prior year in the Puget Sound pilotage district. However, under no circumstances shall the state be obligated to fund or pay for any portion of retirement payments for pilots or retired pilots.
(5) In exercising duties under this section, the commission may:
(a) Request assistance from the board;
(b) Assign an administrative law judge to handle the proceeding and prepare an initial order, which the commission may review pursuant to RCW 34.05.464, or assign an administrative law judge as a facilitator for settlement purposes; and
(c) Adopt rules or issue orders to implement the provisions of chapter 107, Laws of 2018.
[ 2018 c 107 § 8.]
NOTES:
Effective date—2018 c 107: See note following RCW 88.16.055.
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.116 - Marine Pilotage Tariffs. › 81.116.030 - Filing of revised tariff—Requirements—Notice of petition—Effective date—Burden of proof.

RCW 81.116.030
Filing of revised tariff—Requirements—Notice of petition—Effective date—Burden of proof.
(1) Any person with a substantial interest may file with the commission a revised tariff with an effective date no earlier than thirty days from the date of filing and no earlier than one year following the effective date the tariffs in effect at the time of filing were established.
(2) The proposed tariff must be accompanied by:
(a) The names and contact information of the person or persons requesting the tariff revision;
(b) A description of why the existing tariffs are not fair, just, reasonable, and sufficient, along with financial information to demonstrate a need for the tariff revision and information addressing the criteria for approval of tariff revisions set forth in RCW 81.116.020(3);
(c) If the petitioner proposes a tariff with an annual or periodic adjustment mechanism, information justifying such a mechanism; and
(d) Any other information required by the commission by rule or by order.
(3) After receipt of a proper petition, the commission shall give notice of the petition to interested persons that have stated a desire to be notified pursuant to RCW 81.116.020(2). Any person with a substantial interest in the proposed tariff revision may submit comments in support or opposition of the petition within twenty days of the notice.
(4) The filed tariff shall take effect on its stated effective date unless, within thirty days of filing of the tariff, the commission suspends it. The commission may suspend the tariff for a period not exceeding ten months from the time the change would otherwise go into effect. During that time, the commission may set the matter for a hearing pursuant to chapter 34.05 RCW or set the matter for consideration at a subsequent open public meeting.
(5) The burden of proof to show that the tariff rates are not fair, just, reasonable, and sufficient is upon the person with a substantial interest that files the revised tariff.
[ 2018 c 107 § 9.]
NOTES:
Effective date—2018 c 107: See note following RCW 88.16.055.
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.116 - Marine Pilotage Tariffs. › 81.116.040 - Dispute resolution.

RCW 81.116.040
Dispute resolution.
The commission shall encourage alternative forms of dispute resolution to resolve disputes between an association or group of pilots and any other person regarding matters covered by this chapter.
[ 2018 c 107 § 10.]
NOTES:
Effective date—2018 c 107: See note following RCW 88.16.055.
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.116 - Marine Pilotage Tariffs. › 81.116.050 - Tariffs established shall remain in effect.

RCW 81.116.050
Tariffs established shall remain in effect.
The tariffs established by the board prior to July 1, 2019, shall remain in effect and be deemed pilotage tariffs set by the commission until such time as they are changed by the commission pursuant to this chapter.
[ 2018 c 107 § 11.]
NOTES:
Effective date—2018 c 107: See note following RCW 88.16.055.
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.116 - Marine Pilotage Tariffs. › 81.116.060 - Costs for setting of tariff rates.

RCW 81.116.060
Costs for setting of tariff rates.
The commission may include as part of the tariff for pilotage services provided under chapter 88.16 RCW reasonable costs for the setting of tariff rates under this chapter. The costs of the commission included as part of the tariff must be appropriated from the pilotage account in RCW 88.16.061.
[ 2018 c 107 § 12.]
NOTES:
Effective date—2018 c 107: See note following RCW 88.16.055.
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.116 - Marine Pilotage Tariffs. › 81.116.900 - Implementation—2018 c 107.

RCW 81.116.900
Implementation—2018 c 107.
To ensure that this act is implemented in a timely manner, the utilities and transportation commission may adopt rules under RCW 81.116.020 prior to July 1, 2019, and may accept tariff filings from a person with a substantial interest beginning thirty days after the effective date of these adopted rules. The utilities and transportation commission must suspend a tariff filing made before July 1, 2019, within thirty days of receipt of the filing. Any tariff filings made under this section may not take effect until after June 30, 2019.
[ 2018 c 107 § 15.]
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.900 - Construction. › 81.900.010 - Continuation of existing law.

RCW 81.900.010
Continuation of existing law.
The provisions of this title insofar as they are substantially the same as statutory provisions repealed by this chapter, and relating to the same subject matter, shall be construed as restatements and continuations, and not as new enactments.
[ 1961 c 14 § 81.98.010. Formerly RCW 81.98.010.]
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.900 - Construction. › 81.900.020 - Title, chapter, section headings not part of law.

RCW 81.900.020
Title, chapter, section headings not part of law.
Title headings, chapter headings, and section or subsection headings, as used in this title do not constitute any part of the law.
[ 1961 c 14 § 81.98.020. Formerly RCW 81.98.020.]
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.900 - Construction. › 81.900.030 - Invalidity of part of title not to affect remainder.

RCW 81.900.030
Invalidity of part of title not to affect remainder.
If any provision of this title, or its application to any person or circumstance is held invalid, the remainder of the title, or the application of the provision to other persons or circumstances is not affected.
[ 1961 c 14 § 81.98.030. Formerly RCW 81.98.030.]
2023 Revised Code of Washington › Title 81 - Transportation › Chapter 81.900 - Construction. › 81.900.050 - Emergency—1961 c 14.

RCW 81.900.050
Emergency—1961 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.
[ 1961 c 14 § 81.98.050. Formerly RCW 81.98.050.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.01 DEPARTMENT OF REVENUE

Sections
82.01.010 Commission created — Terms — Vacancies — Office location.
[1961 c 15 § 82.01.010. Prior: 1957 c 127 § 1; 1927 c 280 § 1; RRS § 11087. Formerly RCW 43.55.010.]
Repealed by 1967 ex.s. c 26 § 28.
82.01.020 Qualifications — Bond — Oath.
[1961 c 15 § 82.01.020. Prior: 1927 c 280 § 2; RRS § 11088. Formerly RCW 43.55.020.]
Repealed by 1967 ex.s. c 26 § 28.
82.01.030 Meetings — Quorum — Minutes — Seal — Records.
[1961 c 15 § 82.01.030. Prior: 1927 c 280 § 3; RRS § 11089. Formerly RCW 43.55.030.]
Repealed by 1967 ex.s. c 26 § 28.
82.01.040 Employees — Expenses.
[1961 c 15 § 82.01.040. Prior: 1927 c 280 § 4; RRS § 11090. Formerly RCW 43.55.040.]
Repealed by 1967 ex.s. c 26 § 28.
82.01.110 Tax exemption impact report.
[1980 c 157 § 4.]
Repealed by 1998 c 245 § 176.
82.01.120 Economic and revenue forecast supervisor — Economic and revenue forecasts — Submittal of forecasts.
[1990 c 229 § 2; 1987 c 505 § 79; 1987 c 502 § 10; 1986 c 112 § 2; 1984 c 138 § 1.]
Recodified as RCW 82.33.020 pursuant to 1990 c 229 § 5, effective July 1, 1990.
82.01.125 Alternative economic and revenue forecasts to be provided at the request of the legislative evaluation and accountability program committee.
[1984 c 138 § 3.]
Recodified as RCW 82.33.030 pursuant to 1990 c 229 § 5, effective July 1, 1990.
82.01.130 Economic and revenue forecast council — Oversight and approval of economic and revenue forecasts — Alternative forecasts.
[1990 c 229 § 1; 1984 c 138 § 4.]
Recodified as RCW 82.33.010 pursuant to 1990 c 229 § 5, effective July 1, 1990.
82.01.135 Economic and revenue forecast work group — Availability of information to group — Provision of technical support to economic and revenue forecast council — Meetings.
[1986 c 158 § 23; 1984 c 138 § 5.]
Recodified as RCW 82.33.040 pursuant to 1990 c 229 § 5, effective July 1, 1990.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.02 GENERAL PROVISIONS

Sections
82.02.025 Products and product packaging — State preemption of imposing deposits or taxes — Expiration of section.
[1989 c 431 § 49.]
Expired July 1, 1993.
82.02.1001 Legislative fiscal committees — Report on impacts of manufacturers' tax exemption — Provision of data by agencies.
[1995 1st sp.s. c 3 § 15.]
Decodified by the code reviser, July 2006.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.13 COLLECTION AND REMITTANCE OF RETAIL SALES AND USE TAX—MARKETPLACE FACILITATORS, REFERRERS, AND REMOTE SELLERS

Sections
82.13.010 Definitions.
[2017 3rd sp.s. c 28 § 204.]
Repealed by 2019 c 8 § 301, effective July 1, 2019.
82.13.020 Notice and reporting requirements.
[2017 3rd sp.s. c 28 § 205.]
Repealed by 2019 c 8 § 301, effective July 1, 2019.
82.13.030 Penalties.
[2017 3rd sp.s. c 28 § 206.]
Repealed by 2019 c 8 § 301, effective July 1, 2019.
82.13.040 Administration of chapter.
[2017 3rd sp.s. c 28 § 207.]
Repealed by 2019 c 8 § 301, effective July 1, 2019.
82.13.050 Liability, administration, and enforcement under chapters 82.08 and 82.12 RCW.
[2017 3rd sp.s. c 28 § 208.]
Repealed by 2019 c 8 § 301, effective July 1, 2019.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.14 LOCAL RETAIL SALES AND USE TAXES

Sections
82.14.035 Imposition of additional taxes — Special initiative procedure required.
[1982 1st ex.s. c 49 § 19.]
Repealed by 1983 c 99 § 8. Later enactment, see RCW 82.14.036.
82.14.046 Sales and use tax equalization payments from local transit taxes.
[1998 c 321 § 37 (Referendum Bill No. 49, approved November 3, 1998); 1995 c 298 § 1; 1994 c 241 § 2.]
Repealed by 2017 3rd sp.s. c 25 § 51.
82.14.047 Sales and use taxes for county public transportation systems.
[1974 ex.s. c 167 § 10.]
Repealed by 1975 1st ex.s. c 270 § 28.
82.14.052 Distributions-Local sales and use tax account-Ordinance or resolution imposing tax in excess of limits.
[2017 3rd sp.s. c 28 § 403.]
Repealed by 2017 3rd sp.s. c 28 § 401, effective October 1, 2019.
82.14.200 County sales and use tax equalization account — Allocation procedure.
[2003 1st sp.s. c 25 § 941; 1998 c 321 § 8 (Referendum Bill No. 49, approved November 3, 1998); 1997 c 333 § 2; 1991 sp.s. c 13 § 15; 1990 c 42 § 313; 1985 c 57 § 82; 1984 c 225 § 5; 1983 c 99 § 1; 1982 1st ex.s. c 49 § 21.]
Repealed by 2012 c 198 § 26, effective July 1, 2012.
82.14.210 Municipal sales and use tax equalization account — Allocation procedure.
[2003 1st sp.s. c 25 § 942; 1996 c 64 § 1; 1991 sp.s. c 13 § 16; 1990 2nd ex.s. c 1 § 701; 1990 c 42 § 314; 1985 c 57 § 83; 1984 c 225 § 2; 1982 1st ex.s. c 49 § 22.]
Repealed by 2012 c 198 § 26, effective July 1, 2012.
82.14.220 Figures for apportionments and distributions under RCW 82.14.200 and 82.14.210.
[1984 c 225 § 4.]
Repealed by 2015 c 86 § 101.
82.14.301 Task force on city and county finances — Expiration of section.
[1990 2nd ex.s. c 1 § 1001.]
Expired December 31, 1992.
82.14.315 County criminal justice assistance account — Distributions based on population — Expiration of section.
[1991 c 311 § 2; 1990 2nd ex.s. c 1 § 103.]
Expired July 1, 1991.
82.14.335 Grant criteria for distributions under RCW 82.14.330(2).
[1995 c 399 § 213; 1993 sp.s. c 21 § 4.]
Repealed by 2003 c 90 § 2.
82.14.380 Distressed county assistance account — Created — Distributions.
[2011 c 5 § 920; 1999 c 311 § 201; 1998 c 321 § 10 (Referendum Bill No. 49, approved November 3, 1998).]
Repealed by 2012 c 198 § 26, effective July 1, 2012.
82.14.495 Streamlined sales and use tax mitigation account-Creation.
[2010 1st sp.s. c 37 § 952; 2009 c 4 § 907; 2007 c 6 § 902.]
Repealed by 2017 3rd sp.s. c 28 § 401, effective October 1, 2019.
82.14.500 Streamlined sales and use tax mitigation account-Funding-Determination of losses.
[2011 1st sp.s. c 50 § 974; 2007 c 6 § 903.]
Repealed by 2017 3rd sp.s. c 28 § 401, effective October 1, 2019.
82.14.900 Severability-1970 ex.s. c 94.
[1970 ex.s. c 94 § 9.]
Decodified by the code reviser, July 2016.
82.14.910 Effective date — 1970 ex.s. c 94.
[1972 ex.s. c 121 § 1; 1970 ex.s. c 94 § 12.]
Decodified July 1983.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.14B COUNTIES — TAX ON TELEPHONE ACCESS LINE USE

Sections
82.14B.070 Emergency service communication districts — Authorized — Consolidation — Dissolution.
[1994 c 54 § 1; 1987 c 17 § 1.]
Repealed by 2010 1st sp.s. c 19 § 23, effective January 1, 2011.
82.14B.080 Emergency service communication districts — Hearing — Election.
[1987 c 17 § 2.]
Repealed by 1991 c 54 § 15.
82.14B.090 Emergency service communication districts — Emergency service communication system — Financing — Excise tax.
[1991 c 54 § 13; 1987 c 17 § 3.]
Repealed by 2010 1st sp.s. c 19 § 23, effective January 1, 2011.
82.14B.100 Emergency service communication districts — Application of RCW 82.14B.040 through 82.14B.060.
[1991 c 54 § 14; 1987 c 17 § 4.]
Repealed by 2010 1st sp.s. c 19 § 23, effective January 1, 2011.
82.14B.900 Severability-1981 c 160.
[1981 c 160 § 7.]
Decodified by the code reviser, July 2016.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.14C COUNTIES — TAX ON NONRESIDENTS EMPLOYED WITHIN COUNTY

Sections
82.14C.010 Findings.
[1984 c 248 § 1.]
Repealed by 1985 c 179 § 1, effective June 30, 1985.
82.14C.020 Excise tax authorized — Amount — Allocation to cities and towns.
[1984 c 248 § 2.]
Repealed by 1985 c 179 § 1, effective June 30, 1985.
82.14C.030 Administration and collection.
[1984 c 248 § 3.]
Repealed by 1985 c 179 § 1, effective June 30, 1985.
82.14C.900 Effective date — 1984 c 248.
[1984 c 248 § 5.]
Repealed by 1985 c 179 § 1, effective June 30, 1985.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.16 PUBLIC UTILITY TAX

Sections
82.16.025 Temporary surtax imposed.
[1961 c 15 § 82.16.025. Prior: 1951 2nd ex.s. c 28 § 2.]
Repealed by 1967 ex.s. c 149 § 62.
82.16.026 Additional tax imposed.
[1961 c 15 § 82.16.026. Prior: 1957 c 279 § 3; 1955 c 389 § 29; 1953 c 91 § 2.]
Repealed by 1967 ex.s. c 149 § 62.
82.16.042 Exemptions — Water services supplied by small water-sewer districts, irrigation districts, or systems.
[1998 c 316 § 2; 1997 c 407 § 3.]
Expired July 1, 2004.
82.16.043 Exemption of amounts or value paid or contributed to any county, city, town, political subdivision, or municipal corporation for capital facilities from chapter 82.16 RCW.
Cross-reference section, decodified September 1993.
82.16.0431 Exemptions — Water distribution businesses with water conservation and outreach programs.
[2001 c 237 § 26.]
Expired June 30, 2003.
82.16.048 Credit — Ride-sharing, public transportation, or nonmotorized commuting incentives — Penalty — Report to legislature.
[1999 c 402 § 2; 1996 c 128 § 3; 1994 c 270 § 4.]
Repealed by 2003 c 364 § 10, effective July 1, 2003.
82.16.049 Credit — Ride-sharing, public transportation, or nonmotorized commuting incentives — Ceiling.
[1999 c 402 § 4; 1996 c 128 § 4; 1994 c 270 § 5.]
Repealed by 2003 c 364 § 10, effective July 1, 2003.
82.16.0499 Credit—Businesses that hire veterans.
[2015 3rd sp.s. c 6 § 1003.]
Expired July 1, 2023.
82.16.052 Deductions in computing tax — Energy efficiency programs — Expiration of section.
[1990 c 2 § 10.]
Expired January 1, 1996.
82.16.070 Monthly, estimated, annual, etc., returns — Remittances — Reporting procedures and forms.
[1975 1st ex.s. c 278 § 56; 1961 c 293 § 14; 1961 c 15 § 82.16.070. Prior: 1959 c 197 § 10; 1935 c 180 § 42; RRS § 8370-42.]
Repealed by 1981 c 7 § 4, effective September 1, 1981. Later enactment, see RCW 82.32.045.
82.16.140 Renewable energy system cost recovery — Report to legislature.
[2010 c 202 § 4; 2005 c 300 § 5.]
Repealed by 2011 1st sp.s. c 20 § 102.
82.16.300 Exemptions-Custom farming services.
[2007 c 334 § 2.]
Expired December 31, 2020, pursuant to 2007 c 334 § 4.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.18 SOLID WASTE COLLECTION TAX

Sections
82.18.100 Solid waste collection tax — Revenue to solid waste management account — Expiration of section.
[1993 c 130 § 1; 1989 c 431 § 80.]
Expired July 1, 1995.
82.18.110 Expiration of RCW 82.18.100 — Construction.
[1989 c 431 § 81.]
Decodified August 1995.
82.18.900 Severability-1986 c 282.
[1986 c 282 § 22.]
Decodified by the code reviser, July 2016.
82.18.901 Severability — 1989 c 431.
Cross-reference section, decodified by the code reviser, July 2016.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.20 TAX ON CONVEYANCES

Sections
82.20.005 Person defined.
[1961 c 15 § 82.20.005. Prior: 1935 c 180 § 54; RRS § 8370-54. Formerly RCW 82.20.070, part.]
Repealed by 1987 c 472 § 17.
82.20.010 Tax imposed — Additional tax imposed — Conveyances to state and security instruments exempt — Deposit of moneys.
[1985 c 471 § 11; 1983 2nd ex.s. c 3 § 14; 1982 1st ex.s. c 35 § 7; 1961 c 15 § 82.20.010. Prior: 1949 c 228 § 12; 1945 c 126 § 1; 1935 c 180 § 53; Rem. Supp. 1949 § 8370-53.]
Repealed by 1987 c 472 § 17.
82.20.020 Documentary stamps to be affixed.
[1975 1st ex.s. c 278 § 57; 1961 c 15 § 82.20.020. Prior: 1935 c 180 § 55; RRS § 8370-55.]
Repealed by 1987 c 472 § 17.
82.20.030 Cancellation of stamps.
[1975 1st ex.s. c 278 § 58; 1961 c 15 § 82.20.030. Prior: 1935 c 180 § 56; RRS § 8370-56.]
Repealed by 1987 c 472 § 17.
82.20.040 Redemption of stamps — Limitation.
[1975 1st ex.s. c 278 § 59; 1961 c 15 § 82.20.040. Prior: 1935 c 180 § 57; RRS § 8370-57.]
Repealed by 1987 c 472 § 17.
82.20.050 Forgery or counterfeiting of stamps — Penalty.
[1961 c 15 § 82.20.050. Prior: 1935 c 180 § 58; RRS § 8370-58.]
Repealed by 1987 c 472 § 17.
82.20.060 Other offenses — Penalty.
[1975 1st ex.s. c 278 § 60; 1961 c 15 § 82.20.060. Prior: 1935 c 180 § 59; RRS § 8370-59.]
Repealed by 1987 c 472 § 17.
82.20.065 Exemption — National forest townsite conveyances.
[1980 c 90 § 2.]
Expired January 1, 1984, pursuant to 1980 c 90 § 3.
82.20.070 Administration.
[1961 c 15 § 82.20.070. Prior: 1935 c 180 § 60; RRS § 8370-60. FORMER PART OF SECTION: 1935 c 180 § 54 now codified as RCW 82.20.005.]
Repealed by 1987 c 472 § 17.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.22 HAZARDOUS SUBSTANCE TAX

Sections
82.22.010 Intent.
[1987 3rd ex.s. c 2 § 44.]
Repealed by 1989 c 2 § 24, effective March 1, 1989.
82.22.020 Definitions.
[1987 3rd ex.s. c 2 § 45.]
Repealed by 1989 c 2 § 24, effective March 1, 1989.
82.22.021 Exclusion from "hazardous substance."
[1988 c 112 § 69.]
Failed to become law. See Reviser's note following chapter 70.105C RCW in Table of Disposition of Former RCW Sections, this volume.
82.22.030 Hazardous substance tax imposed — Deposit of moneys — Administrative provisions.
[1987 3rd ex.s. c 2 § 46.]
Repealed by 1989 c 2 § 24, effective March 1, 1989.
82.22.040 Exemptions.
[1987 3rd ex.s. c 2 § 47.]
Repealed by 1989 c 2 § 24, effective March 1, 1989.
82.22.050 Credits.
[1987 3rd ex.s. c 2 § 48.]
Repealed by 1989 c 2 § 24, effective March 1, 1989.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.23 HAZARDOUS SUBSTANCE TAX

Sections
82.23.010 Intent.
[1988 c 112 § 44.]
Failed to become law. See Reviser's note following chapter 70.105C RCW in Table of Disposition of Former RCW Sections, this volume.
82.23.020 Definitions.
[1988 c 112 § 45.]
Failed to become law. See Reviser's note following chapter 70.105C RCW in Table of Disposition of Former RCW Sections, this volume.
82.23.030 Hazardous substance tax imposed — Deposit — Administrative provisions.
[1988 c 112 § 46.]
Failed to become law. See Reviser's note following chapter 70.105C RCW in Table of Disposition of Former RCW Sections, this volume.
82.23.040 Exemptions.
[1988 c 112 § 47.]
Failed to become law. See Reviser's note following chapter 70.105C RCW in Table of Disposition of Former RCW Sections, this volume.
82.23.050 Credits.
[1988 c 112 § 48.]
Failed to become law. See Reviser's note following chapter 70.105C RCW in Table of Disposition of Former RCW Sections, this volume.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.26 TAX ON TOBACCO PRODUCTS

Sections
82.26.025
Additional tax imposed — Rate — Where deposited.
[2002 c 325 § 3; 1999 c 309 § 926; 1986 c 3 § 14.]
Repealed by 2005 c 180 § 23, effective July 1, 2005.
82.26.028
Surtax imposed — Rate — Health services account.
[2002 c 2 § 4 (Initiative Measure No. 773, approved November 6, 2001).]
Repealed by 2005 c 180 § 23, effective July 1, 2005.
82.26.050
Certificate of registration required.
[1975 1st ex.s. c 278 § 72; 1961 c 15 § 82.26.050. Prior: 1959 ex.s. c 5 § 15.]
Repealed by 2005 c 180 § 23, effective July 1, 2005.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.27 TAX ON ENHANCED FOOD FISH

Sections
82.27.060 Payment of tax—Remittance—Returns.
[2006 c 256 § 3; 2003 1st sp.s. c 13 § 10; 1990 c 214 § 1; 1980 c 98 § 6.]
Repealed by 2023 c 374 § 25.
82.27.080 Interstate agreements for reciprocity in taxation — Expiration of section.
[1980 c 98 § 13.]
Repealed by 1985 c 413 § 5.
82.27.901 Severability-1985 c 413.
[1985 c 413 § 6.]
Decodified by the code reviser, July 2016.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.28 TAX ON CERTAIN MECHANICAL DEVICES

Sections
82.28.010 Definitions.
[1961 c 15 § 82.28.010. Prior: 1955 c 389 § 31; prior: 1941 c 118 § 1 (§ 97); Rem. Supp. 1941 § 8370-97.]
Repealed by 1973 1st ex.s. c 218 § 29.
82.28.020 Tax imposed — Rate.
[1961 c 15 § 82.28.020. Prior: 1955 c 389 § 32; prior: 1949 c 228 § 18; 1947 c 248 § 1; 1941 c 118 § 1 (§ 96); Rem. Supp. 1949 § 8370-96.]
Repealed by 1973 1st ex.s. c 218 § 29.
82.28.030 Records to be preserved by owner of premises.
[1961 c 15 § 82.28.030. Prior: 1955 c 389 § 33; prior: 1941 c 118 § 1 (§ 98); Rem. Supp. 1941 § 8370-98.]
Repealed by 1973 1st ex.s. c 218 § 29.
82.28.040 Monthly, estimated, annual, etc., returns — Remittances.
[1961 c 15 § 82.28.040. Prior: 1959 c 197 § 11; 1955 c 389 § 34; prior: 1949 c 228 § 19; 1941 c 118 § 1 (§ 99); Rem. Supp. 1949 § 8370-99.]
Repealed by 1973 1st ex.s. c 218 § 29.
82.28.050 Tax additional — Field not preempted by state.
[1961 c 15 § 82.28.050. Prior: 1955 c 389 § 35; prior: 1941 c 118 § 1 (§ 100); Rem. Supp. 1941 § 8370-100.]
Repealed by 1973 1st ex.s. c 218 § 29.
82.28.060 Administration.
[1961 c 15 § 82.28.060. Prior: 1955 c 389 § 36; prior: 1941 c 118 § 1 (§ 101); Rem. Supp. 1941 § 8370-101.]
Repealed by 1973 1st ex.s. c 218 § 29.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.29 LEASEHOLD IN LIEU EXCISE TAX

Sections
82.29.010 Legislative findings and recognition.
[1973 1st ex.s. c 187 § 2.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20.
82.29.020 Definitions.
[1973 1st ex.s. c 187 § 3.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20.
82.29.030 Tax imposed — Rate — Exemptions.
[1973 1st ex.s. c 187 § 4.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20.
82.29.040 State departments, agencies and political subdivisions to supply assessor with accounting of leasehold estates.
[1973 1st ex.s. c 187 § 5.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20.
82.29.050 Listing and information to be furnished county treasurer.
[1973 1st ex.s. c 187 § 6.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20.
82.29.060 Notice of amount of tax payable.
[1973 1st ex.s. c 187 § 7.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20.
82.29.070 Leasehold in lieu tax fund — Created — Disbursements and payments to political subdivisions and taxing districts.
[1973 1st ex.s. c 187 § 8.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20.
82.29.080 Valuation of leasehold estates in operating properties of public utilities.
[1973 1st ex.s. c 187 § 9.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20.
82.29.090 Rules and regulations — Administration.
[1973 1st ex.s. c 187 § 10.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.29A LEASEHOLD EXCISE TAX

Sections
82.29A.150 Cancellation of taxes levied for collection in 1976.
[1975-'76 2nd ex.s. c 61 § 17.]
Repealed by 2008 c 86 § 402.
82.29A.900 Effective date — 1975-'76 2nd ex.s. c 61.
[1975-'76 2nd ex.s. c 61 § 22.]
Decodified pursuant to 2008 c 86 § 403.
82.29A.910 Severability — 1975-'76 2nd ex.s. c 61.
[1975-'76 2nd ex.s. c 61 § 23.]
Decodified pursuant to 2008 c 86 § 403.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.30 NET INCOME TAX ACT

Sections
82.30.010 through 82.30.290
[1969 ex.s. c 262 §§ 1-29, 68.]
Repealed by 1971 ex.s. c 281 § 18.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.31 CREDIT AGAINST INCOME TAX FOR PROPERTY TAXES OR RENT PAID

Sections
82.31.010 through 82.31.170
[1969 ex.s. c 262 §§ 42-59, 67.]
Repealed by 1971 ex.s. c 281 § 18.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.34 POLLUTION CONTROL FACILITIES — TAX EXEMPTIONS AND CREDITS

Sections
82.34.070 Credits accumulated prior to July 30, 1967, pursuant to RCW 82.04.435.
[1967 ex.s. c 139 § 7.]
Repealed by 2000 c 103 § 31.
82.34.075 Light and power business — Exempt from sales and use tax on installation and acquisition of a qualifying facility.
[2001 c 214 § 32.]
Expired June 30, 2003.
82.34.080 Modification or replacement of facility.
[1981 2nd ex.s. c 9 § 4; 1967 ex.s. c 139 § 8.]
Repealed by 1998 c 9 § 2.
82.34.901 Severability-1981 2nd ex.s. c 9.
[1981 2nd ex.s. c 9 § 5.]
Decodified by the code reviser, July 2016.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.35 COGENERATION FACILITIES — TAX CREDITS

Sections
82.35.010 Intent.
[1979 ex.s. c 191 § 1.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.35.020 Definitions.
[1996 c 186 § 521; 1979 ex.s. c 191 § 2.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.35.030 Application for cogeneration tax credit certificate — Contents — Approval — Issuance of certificate — Review of certificate — Issuance of modified certificate or supplement — Rules — Expiration of section.
[1982 1st ex.s. c 2 § 2; 1979 ex.s. c 191 § 3.]
Expired December 31, 1984.
82.35.040 Issuance of certificate — Limitations — Tabulation of costs incurred — Administrative rules.
[1982 1st ex.s. c 2 § 3; 1979 ex.s. c 191 § 4.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.35.050 Credit against taxes — Conditions — Amount — Limitations.
[1982 1st ex.s. c 2 § 1; 1979 ex.s. c 191 § 5.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.35.060 Modified certificates and supplements to existing certificates — Expiration of section.
[1979 ex.s. c 191 § 6.]
Expired December 31, 1984.
82.35.070 Issuance of certificate or supplement and notice of refusal to issue certificate or supplement — Certified mail.
[1979 ex.s. c 191 § 7.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.35.080 Revocation of certificate — Grounds — Continuance of certificate — Liability for money saved — Technical assistance.
[1999 c 358 § 15; 1996 c 186 § 522; 1979 ex.s. c 191 § 8.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
82.35.900 Severability — 1979 ex.s. c 191.
[1979 ex.s. c 191 § 13.]
Repealed by 2005 c 443 § 7, effective July 1, 2006.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.37 MOTOR VEHICLE FUEL IMPORTER TAX ACT

Sections
82.37.010 Declaration of purpose — Use of revenues.
[1963 ex.s. c 22 § 1.]
Repealed by 1995 c 274 § 3.
82.37.020 Definitions.
[1993 c 54 § 5; 1983 c 3 § 223; 1979 c 158 § 225; 1965 c 67 § 1; 1963 ex.s. c 22 § 2.]
Repealed by 1995 c 274 § 3.
82.37.030 Tax imposed — Rate to be computed.
[1983 1st ex.s. c 49 § 29; 1977 ex.s. c 317 § 4; 1967 ex.s. c 83 § 4; 1963 ex.s. c 22 § 3.]
Repealed by 1995 c 274 § 3.
82.37.040 Report and remittance by carriers.
[1963 ex.s. c 22 § 4.]
Repealed by 1995 c 274 § 3.
82.37.050 Additional assessment — Notice.
[1963 ex.s. c 22 § 5.]
Repealed by 1995 c 274 § 3.
82.37.060 Computation and collection of tax — Deduction and credit for fuel purchased or received in Washington — Refunds.
[1965 c 67 § 2; 1963 ex.s. c 22 § 6.]
Repealed by 1995 c 274 § 3.
82.37.070 Exemptions.
[1963 ex.s. c 22 § 7.]
Repealed by 1995 c 274 § 3.
82.37.080 Audit — Assessment of tax — Delinquency, penalty, and interest.
[1963 ex.s. c 22 § 8.]
Repealed by 1995 c 274 § 3.
82.37.090 Delinquency — Lien of tax — Notice.
[1963 ex.s. c 22 § 9.]
Repealed by 1995 c 274 § 3.
82.37.100 Delinquency — Collection by civil action.
[1963 ex.s. c 22 § 10.]
Repealed by 1995 c 274 § 3.
82.37.110 Remedies cumulative.
[1963 ex.s. c 22 § 11.]
Repealed by 1995 c 274 § 3.
82.37.120 Reassessment procedure.
[1963 ex.s. c 22 § 12.]
Repealed by 1995 c 274 § 3.
82.37.130 Notice of assessment — Time limitation.
[1963 ex.s. c 22 § 13.]
Repealed by 1995 c 274 § 3.
82.37.140 Exported fuel — Refund procedure.
[1965 c 67 § 3; 1963 ex.s. c 22 § 14.]
Repealed by 1995 c 274 § 3.
82.37.145 Duplicate, erroneous, or illegal collections — Credits — Refunds.
[1965 c 67 § 5.]
Repealed by 1995 c 274 § 3.
82.37.150 Records required of motor carriers.
[1965 c 67 § 4; 1963 ex.s. c 22 § 15.]
Repealed by 1995 c 274 § 3.
82.37.160 Examinations and investigations.
[1967 ex.s. c 89 § 7; 1963 ex.s. c 22 § 16.]
Repealed by 1995 c 274 § 3.
82.37.170 Rules and regulations — Secrecy enjoined, exception.
[1963 ex.s. c 22 § 17.]
Repealed by 1995 c 274 § 3.
82.37.175 Administration, collection, and enforcement of taxes pursuant to chapter 82.41 RCW.
[1982 c 161 § 13.]
Repealed by 1995 c 274 § 3.
82.37.180 Unlawful practices — Penalties for violation of chapter.
[1963 ex.s. c 22 § 18.]
Repealed by 1995 c 274 § 3.
82.37.190 Disposition of revenues.
[1974 ex.s. c 28 § 2. Prior: 1973 1st ex.s. c 124 § 3; 1973 c 95 § 6; 1967 ex.s. c 83 § 5; 1963 ex.s. c 22 § 19.]
Repealed by 1995 c 274 § 3.
82.37.900 Severability — 1963 ex.s. c 22.
[1963 ex.s. c 22 § 22.]
Repealed by 1995 c 274 § 3.
82.37.910 Short title.
[1963 ex.s. c 22 § 23.]
Repealed by 1995 c 274 § 3.
82.37.920 Effective date — 1963 ex.s. c 22.
[1963 ex.s. c 22 § 24.]
Repealed by 1995 c 274 § 3.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.39 MOTOR VEHICLE FUEL AND SPECIAL FUEL EXCISE TAX — CITIES OVER FOUR HUNDRED THOUSAND

Sections
82.39.010 Tax authorized — Rates — Limitations.
[1979 ex.s. c 181 § 1.]
Expired June 30, 1985.
82.39.020 Definitions.
[1979 ex.s. c 181 § 2.]
Expired June 30, 1985.
82.39.030 Proceeds of tax — Use.
[1979 ex.s. c 181 § 3.]
Expired June 30, 1985.
82.39.040 Administration and collection — City motor vehicle fuel tax revolving fund — Distribution.
[1979 ex.s. c 181 § 4.]
Expired June 30, 1986.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.42 AIRCRAFT FUEL TAX

Sections
82.42.025 Computation of aircraft fuel tax rate.
[1983 c 49 § 2; 1982 1st ex.s. c 25 § 3.]
Repealed by 2003 c 375 § 6, effective July 1, 2003.
82.42.050 Failure of distributor to file report or statement — Determination by director of amount sold, delivered or used — Basis for tax assessment — Penalty — Records public.
[1969 ex.s. c 254 § 4; 1967 ex.s. c 10 § 5.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.42.060 Payment of tax — Penalty for delinquency — Enforcement of collection — Provisions of RCW 82.36.040, 82.36.070, 82.36.110 through 82.36.140 made applicable.
[1997 c 183 § 12; 1996 c 104 § 15; 1969 ex.s. c 254 § 5; 1969 c 139 § 4; 1967 ex.s. c 10 § 6.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.42.070 Imports, exports, sales to United States government exempted — Procedure — Sales to state or political subdivisions not exempt — Refund procedures.
[1982 1st ex.s. c 25 § 6; 1971 ex.s. c 156 § 4; 1967 ex.s. c 10 § 7.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.42.080 Violations — Penalty.
[1996 c 104 § 16; 1982 1st ex.s. c 25 § 7; 1967 ex.s. c 10 § 8.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.42.120 Mitigation of assessments.
[1991 c 339 § 8.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.42.900 Severability-1967 ex.s. c 10.
[1967 ex.s. c 10 § 11.]
Decodified by the code reviser, July 2016.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.45 EXCISE TAX ON REAL ESTATE SALES

Sections
82.45.120 Standards for reporting, application and collection of tax — Real estate excise tax affidavit form, contents, use.
[1981 c 167 § 5; 1980 c 134 § 1; 1969 ex.s. c 223 § 28A.45.120. Prior: 1967 ex.s. c 149 § 3. Formerly RCW 28A.45.120, 28.45.120.]
Repealed by 1993 sp.s. c 25 § 512, effective July 1, 1993.
Notes:
Savings--1993 sp.s. c 25:
See note following RCW 82.45A.010 in Table of Disposition of Former RCW Sections.
82.45.200 Real estate excise tax grant account.
[2005 c 480 § 3.]
Repealed by 2012 c 198 § 26, effective July 1, 2012.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.45A EXCISE TAX ON OWNERSHIP TRANSFER OF A CORPORATION

Sections
82.45A.010 Definitions.
[1991 sp.s. c 22 § 2.]
Repealed by 1993 sp.s. c 25 § 512, effective July 1, 1993.
Notes:
Savings--1993 sp.s. c 25:
"The repeals in section 512 of this act shall not be construed as affecting any existing right acquired or liability or obligation incurred under the sections repealed or under any rule or order adopted under those sections, nor as affecting any proceeding instituted under those sections." [1993 sp.s. c 25 § 513.]
82.45A.020 Tax imposed.
[1991 sp.s. c 22 § 3.]
Repealed by 1993 sp.s. c 25 § 512, effective July 1, 1993.
Notes:
Savings--1993 sp.s. c 25:
See note following RCW 82.45A.010 in Table of Disposition of Former RCW Sections, this volume.
82.45A.030 Exceptions.
[1991 sp.s. c 22 § 4.]
Repealed by 1993 sp.s. c 25 § 512, effective July 1, 1993.
Notes:
Savings--1993 sp.s. c 25:
See note following RCW 82.45A.010 in Table of Disposition of Former RCW Sections, this volume.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.46 COUNTIES AND CITIES — EXCISE TAX ON REAL ESTATE SALES

Sections
82.46.020 Imposition or alteration of additional tax — Special initiative procedure required.
[1982 1st ex.s. c 49 § 12.]
Repealed by 1983 c 99 § 8. Later enactment, see RCW 82.46.021.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.48 AIRCRAFT EXCISE TAX

Sections
82.48.040 Classification of aircraft for tax purposes — Schedule of tax applicable.
[1961 c 15 § 82.48.040. Prior: 1949 c 49 § 4; Rem. Supp. 1949 § 11219-36.]
Repealed by 1967 ex.s. c 9 § 9.
82.48.050 Unclassified aircraft — Determining tax.
[1961 c 15 § 82.48.050. Prior: 1949 c 49 § 5; Rem. Supp. 1949 § 11219-37.]
Repealed by 1967 ex.s. c 9 § 9.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.49 WATERCRAFT EXCISE TAX

Sections
82.49.070 Local excise tax authorized.
[1988 c 261 § 1; 1985 c 7 § 155; 1984 c 250 § 4; 1983 2nd ex.s. c 3 § 49.]
Repealed by 1993 c 244 § 41, effective June 30, 1994.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.58 SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT

Sections
82.58.005 Findings.
[2002 c 267 § 3.]
Decodified pursuant to 2020 c 139 § 65.
82.58.901 Effective date-2002 c 267 §§ 1-9.
[2002 c 267 § 12.]
Decodified pursuant to 2020 c 139 § 65.
82.58.902 Contingent effective date-2002 c 267 §§ 10 and 11.
[2002 c 267 § 13.]
Decodified pursuant to 2020 c 139 § 65.
2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.60 TAX DEFERRALS FOR INVESTMENT PROJECTS IN RURAL COUNTIES

Sections
82.60.030 Application for deferral-Contents.
[2010 1st sp.s. c 16 § 5; 1994 sp.s. c 1 § 2; 1985 c 232 § 3.]
Expired July 1, 2020.
82.60.040 Issuance of tax deferral certificate.
[2010 1st sp.s. c 16 § 6; 2004 c 25 § 4; 1999 c 164 § 302; 1997 c 156 § 5; 1995 1st sp.s. c 3 § 6; 1994 sp.s. c 1 § 3; 1986 c 116 § 13; 1985 c 232 § 4.]
Expired July 1, 2020.
82.60.045 Eligible projects — Additional requirements.
[1995 1st sp.s. c 3 § 7; 1994 sp.s. c 1 § 4.]
Repealed by 1999 c 311 § 305, effective August 1, 1999.
82.60.047 Governor designation of county as eligible area — Natural disaster, business closure, military base closure, mass layoff.
[1994 sp.s. c 1 § 9.]
Repealed by 1999 c 311 § 305, effective August 1, 1999.
82.60.050 Expiration of RCW 82.60.030 and 82.60.040.
[2004 c 25 § 6; 1994 sp.s. c 1 § 7; 1993 sp.s. c 25 § 404; 1988 c 41 § 5; 1985 c 232 § 10.]
Repealed by 2010 1st sp.s. c 16 § 13, effective July 1, 2010.
82.60.110 Competing projects — Impact study.
[1998 c 245 § 169; 1994 sp.s. c 1 § 8.]
Repealed by 2010 1st sp.s. c 16 § 13, effective July 1, 2010.
82.60.900 Effective date, applicability — 1985 c 232.
[1985 c 232 § 11.]
Decodified pursuant to 2010 1st sp.s. c 16 § 12, effective July 1, 2010.
82.60.901 Effective date — 1994 sp.s. c 1.
[1994 sp.s. c 1 § 10.]
Decodified pursuant to 2010 1st sp.s. c 16 § 12, effective July 1, 2010.