rcw_number stringlengths 8 12 | title stringlengths 4 590 | text stringlengths 17 193k |
|---|---|---|
82.38.410 | Subpoenas. | (1) The department or its duly authorized agent may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is found, or the county where the subpoenaed records or documents are located,... |
82.41.010 | Purpose. | It is the purpose of this chapter to simplify the confusing, unnecessarily duplicative, and burdensome motor fuel use tax licensing, reporting, and remittance requirements imposed on motor carriers involved in interstate commerce by authorizing the state of Washington to participate in a multistate motor fuel tax agree... |
82.41.020 | Definitions. | As used in this chapter unless the context clearly requires otherwise: (1) "Department" means the department of licensing; (2) "Motor fuel" means all combustible gases and liquids used for the generation of power for propulsion of motor vehicles; (3) "Motor carrier" means an individual, partnership, firm, association, ... |
82.41.030 | Motor fuel tax cooperative agreement authorized—Prohibition. | The department may enter into a motor fuel tax cooperative agreement with another state or states which provides for the administration, collection, and enforcement of each state's motor fuel taxes on motor fuel used by motor carriers. The agreement shall not contain any provision which exempts any motor vehicle, owner... |
82.41.040 | Amount of tax collected for this state. | The amount of the tax imposed and collected on behalf of this state under an agreement entered into under this chapter shall be determined as provided in chapter 82.38 RCW.
[ 1995 c 274 s 26 ; 1982 c 161 s 4 .] |
82.41.050 | Provisions of agreement. | An agreement entered into under this chapter may provide for: (1) Defining the classes of motor vehicles upon which taxes are to be collected under the agreement; (2) Establishing methods for base state fuel tax licensing, license revocation, and tax collection from motor carriers on behalf of the states which are part... |
82.41.070 | Audits. | The agreement may require the department to perform audits of licensees, or persons required to be licensed, based in this state to determine whether motor fuel taxes to be collected under the agreement have been properly reported and paid to each state party to the agreement. The agreement may authorize other states t... |
82.41.080 | Investigatory power. | The department may initiate and conduct investigations as may be reasonably necessary to establish the existence of any alleged violations of or noncompliance with this chapter or any rules issued hereunder. For the purpose of any investigation or proceeding under this chapter, the director or any officer designated by... |
82.41.090 | Appeal procedures. | The agreement shall specify procedures by which a licensee may appeal a license revocation or audit assessment by the department. Such appeal procedures shall be in accordance with chapters 34.05 and 82.38 RCW.
[ 1982 c 161 s 9 .] |
82.41.100 | Exchange of information. | The agreement may require each state to forward to other states any information available which relates to the acquisition, sale, use, or movement of motor fuels by any licensee or person required to be licensed. The department may further disclose to other states information which relates to the persons, offices, moto... |
82.41.110 | Construction and application. | This chapter shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among states enacting it for the purpose of participating in a multistate motor fuel tax agreement.
[ 1982 c 161 s 11 .] |
82.41.120 | Implementing rules required. | The department shall adopt such rules as are necessary to implement this chapter and any agreement entered into under this chapter.
[ 1982 c 161 s 12 .] |
82.42.010 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Air carrier" means any airline, air cargo carrier, air taxi, air commuter, or air charter operator, that provides routine air service to the general population for compensation or hire, and operates at leas... |
82.42.020 | Aircraft fuel tax imposed—Rate. | There is levied upon every distributor of aircraft fuel, an excise tax at the rate of 18 cents on each gallon of aircraft fuel sold, delivered, or used in this state. There must be collected from every user of aircraft fuel either the use tax imposed by RCW 82.12.020 or the retail sales tax imposed by RCW 82.08.020 . T... |
82.42.030 | Exemptions. | The provision of RCW 82.42.020 imposing the payment of an excise tax on each gallon of aircraft fuel sold, delivered or used in this state does not apply to: (1) Aircraft fuel sold for export and exported from this state; (2) Aircraft fuel imported into the state in interstate or foreign commerce and intended to be sol... |
82.42.040 | Application—Bond—Investigation—Fee—Penalty for false statement. | (1) Application for a license must be made to the department. The application must be filed in a manner prescribed by the department and must contain information the department requires. (2) For purposes of this section, the term "applicant" has the same meaning as provided for "person" in RCW 82.42.010 . (3) An applic... |
82.42.055 | Computation and payment of tax—Remittance—Electronic funds transfer. | (1) The tax must be computed by multiplying the tax rate per gallon by the number of gallons of fuel subject to the fuel tax. (2) An aircraft fuel distributor is liable for and must pay the tax imposed under RCW 82.42.020 to the department on or before the twenty-fifth day of the month immediately following the reporti... |
82.42.065 | Delinquency. | (1) If a person is delinquent in the payment of any obligation, the department may give notice of the amount of delinquency to persons having possession or control of credits, personal and real property belonging to the person, or owing debts to the person. Any person notified may not transfer or dispose of credits, pe... |
82.42.067 | Delinquency—Seizure and sale of property. | (1) If a person is delinquent in the payment of any obligation and the delinquency continues after notice and demand for payment the department must collect the amount due. The department must seize any property subject to the lien of tax, penalty, and interest and sell it at public auction. Notice of sale and the time... |
82.42.068 | Payment of tax by a nonlicensee. | Every person, other than a licensee, who acquires fuel upon which payment of tax is required, if the tax has not been paid, must comply with the provisions of this chapter, and pay tax at the rate provided in RCW 82.42.020 . The person is subject to the same duties and penalties imposed upon licensees.
[ 2013 c 225 s 4... |
82.42.075 | Bonding requirements. | (1) A license may not be issued or continued in force unless a bond is provided to secure payment of all taxes, interest, and penalties. This requirement may be waived for licensees properly bonded under the provisions of chapter 82.38 RCW or licensed aircraft fuel distributors who, upon determination by the department... |
82.42.085 | Violations—Penalties. | (1) It is unlawful for a person to: (a) Evade a tax or fee imposed under this chapter; (b) Knowingly assist another person to evade a tax or fee imposed by this chapter; (c) File a false statement of a material fact or otherwise commit any fraud or make a false representation on an aircraft fuel tax license application... |
82.42.090 | Tax proceeds—Disposition—Aeronautics account. | All moneys collected by the director from the aircraft fuel excise tax as provided in RCW 82.42.020 shall be transmitted to the state treasurer and shall be credited to the aeronautics account hereby created in the state treasury. Moneys in the account may be spent only after appropriation. Expenditures from the accoun... |
82.42.095 | Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations. | An application, report, notice, payment, or claim for credit or refund properly addressed and deposited in the United States mail is deemed filed or received on the date shown by the post office cancellation mark on the envelope. No penalty for delinquency attaches, nor is the statutory period deemed to have elapsed in... |
82.42.100 | Enforcement. | The director is charged with the enforcement of the provisions of this chapter and rules and regulations promulgated hereunder. The director may, in his or her discretion, call on the state patrol or any peace officer in the state, who shall then aid in the enforcement of this chapter or any rules or regulations promul... |
82.42.110 | Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement. | Every person other than a distributor who acquires any aircraft fuel within this state upon which payment of tax is required under the provisions of this chapter, or imports such aircraft fuel into this state and sells, delivers, or in any manner uses it in this state, if the tax has not been paid, is subject to the pr... |
82.42.115 | Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment. | When an assessment becomes final the department may file with the clerk of any county within the state a warrant in the amount of the assessment of taxes, penalties, interest and a filing fee under RCW 36.18.012 (10). The warrant is a lien upon title to, and interest in all real and personal property of the person agai... |
82.42.118 | Civil and statutory penalties and interest—Deficiency assessments. | (1) If any licensee fails to pay any taxes due the state of Washington within the time prescribed in this chapter, the licensee must pay a penalty of 10 percent of the tax due. (2) If the tax reported by any licensee is deficient a penalty of 10 percent of the deficiency must be assessed. (3) If any licensee, whether o... |
82.42.125 | Bankruptcy proceedings—Notice. | A licensee who files a bankruptcy petition, or against whom a petition for bankruptcy is filed, must notify the department of the filing within ten days of the filing. The notice must include the name and location of the court in which the petition was filed.
[ 2013 c 225 s 307 ; 1997 c 183 s 11 .]
Effective date — 201... |
82.42.130 | Administration and enforcement. | (1) The department may prescribe, adopt, and enforce reasonable rules relating to administration and enforcement of this chapter. (2) The department or its authorized representative is empowered to examine the books, papers, records, and equipment of any person distributing, transporting, storing, or using aircraft fue... |
82.42.135 | Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties. | A licensee who ceases to engage in business must notify the department in writing at the time of cessation. The notice must give the date of cessation and the name and address of any purchaser or transferee. The licensee must file a report and pay all taxes, interest, and penalties owing.
[ 2013 c 225 s 409 .]
Effectiv... |
82.42.140 | Periodic tax reports. | (1) For the purpose of determining the amount of liability for the tax imposed under this chapter, each aircraft fuel distributor must file monthly tax reports with the department. (2) Tax reports must be filed on or before the twenty-fifth day of the calendar month following the reporting period to which it relates. A... |
82.42.145 | Fuel records. | (1) Every person importing, manufacturing, refining, transporting, blending, or storing aircraft fuel must keep for a period of five years open to inspection at all times during the business hours of the day to the department or its authorized representatives, a complete record of all aircraft fuel purchased or receive... |
82.42.200 | Injunctions—Writs. | No injunction or writ of mandate or other legal or equitable process may be issued in any suit, action, or proceeding in any court against this state or against any officer of the state to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected.
[ 2013 c 225 s 410 .]... |
82.42.205 | Suits for recovery of taxes illegally or erroneously collected. | (1) No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been overpaid under RCW 82.42.020 unless a claim for refund or credit has been duly filed pursuant to RCW 82.42.220 . (2) Within ninety days after the mailing of the notice of the department's action upon a claim fil... |
82.42.210 | Denial—Refusal—Suspension—Revocation. | (1) The department may refuse to issue to, or suspend or revoke a license of any licensee or applicant: (a) Who formerly held a license issued under chapter *82.36, 82.38, 82.42, or 46.87 RCW which has been suspended or revoked for cause; (b) Who is a subterfuge for the real party in interest whose license issued under... |
82.42.220 | Claim of refund or credit. | (1) Claims for refund or credit for aircraft fuel taxes paid under this chapter must be filed with the department on forms prescribed by the department and must contain and be supported by such information and documentation as the department may require. Claims for refund of aircraft fuel taxes must be for at least twe... |
82.42.230 | Refunds. | Any person who has purchased aircraft fuel on which tax has been paid may file a claim with the department for a refund of the tax for: (1) Aircraft fuel used in aircraft that both operate from a private, nonstate-funded airfield during at least ninety-five percent of the aircraft's normal use and are used principally ... |
82.42.240 | Remedies cumulative. | The remedies of the state in this chapter are cumulative and no action taken by the department may be construed to be an election to pursue any remedy to the exclusion of another.
[ 2013 c 225 s 418 .]
Effective date — 2013 c 225: See note following RCW 82.38.010 . |
82.42.250 | Tax lien. | (1) If a person liable for payment of tax fails to pay the amount including any interest, penalty, or addition, together with costs accrued, there must be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, belonging to or acquired, whether the property is emplo... |
82.42.260 | Reports exempt from public inspection and copying. | (1) Reports submitted to the department under RCW 82.42.140 are personal information under RCW 42.56.230 (4)(b) and are exempt from public inspection and copying. (2) This section does not: (a) Restrict the department from providing summary or aggregate data where the taxpayer's right to privacy or an unfair competitiv... |
82.42.270 | Subpoenas. | (1) The department or its duly authorized agent may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is found, or the county where the subpoenaed records or documents are located,... |
82.44.010 | Definitions. | For the purposes of this chapter, unless the context otherwise requires: (1) "Department" means the department of licensing. (2) "Motor vehicle" means all motor vehicles, trailers and semitrailers used, or of the type designed primarily to be used, upon the public streets and highways, for the convenience or pleasure o... |
82.44.015 | Ride-sharing passenger motor vehicles excluded—Exemption requirements—Notice—Liability for tax. | (1) Passenger motor vehicles used primarily for ride sharing and ride sharing for persons with special transportation needs, as defined in RCW 46.74.010 , are not subject to the motor vehicle excise tax authorized under this chapter if the vehicles are used as ride-sharing vehicles for thirty-six consecutive months beg... |
82.44.035 | Valuation of vehicles. | (1) For the purpose of determining any locally imposed motor vehicle excise tax, the value of a truck or trailer shall be the latest purchase price of the vehicle, excluding applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs, multiplie... |
82.44.060 | Tax requirements—Payment of tax based on registration year—Transfer of ownership. | (1) Any locally imposed excise tax: (a) Is due at the time of registration of a vehicle; (b) Must be paid in full before any registration certificate or license tab may be issued; (c) Is in addition to any other vehicle license fees required by law; (d) Must be collected by the department, county auditor or other agent... |
82.44.065 | Appeal of valuation. | If the department determines a value for a vehicle equivalent to a manufacturer's base suggested retail price or the value of a truck or trailer under RCW 82.44.035 , any person who pays a locally imposed tax for that vehicle may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is success... |
82.44.090 | Penalty for issuing a dealer's license, plates, or a registration without collecting tax. | It is unlawful for the county auditor or any other person to issue a dealer's license or dealer's license plates or a registration or identification plates with respect to any motor vehicle without collecting, with the required vehicle license fee, the amount of any locally imposed motor vehicle excise tax due. Any vio... |
82.44.100 | Tax receipt. | The department, county auditor or other agent, or subagent appointed by the director of licensing shall give to each person paying a locally imposed motor vehicle excise tax a receipt identifying the vehicle for which the tax is paid. The receipt may be incorporated in the receipt given for the vehicle license fee or d... |
82.44.120 | Claims for refunds. | (1) Refunds of locally imposed motor vehicle excise taxes must be handled in the same manner and under the same terms and conditions as provided in RCW 46.68.010 . (2) A claim for a refund may be made by a person who: (a) Is not seeking a full refund; and (b) Believes the amount of the locally imposed motor vehicle exc... |
82.44.125 | Vehicles subject to tax—Exemptions. | (1) The motor vehicle excise tax authorized under this chapter applies to the following vehicles: (a) Commercial trailers, as defined in RCW 46.04.136 ; (b) Farm trucks registered under RCW 46.16A.425 ; (c) Fixed load vehicles, as defined in RCW 46.04.186 ; (d) Motor homes, as defined in RCW 46.04.305 ; (e) Motor truck... |
82.44.135 | Local government must contract with department of licensing. | (1) Before a local government subject to this chapter may impose a motor vehicle excise tax, the local government must contract with the department for the collection of the tax. The department may charge a reasonable amount, not to exceed one percent of tax collections, or two and one-half percent during the 2019-2021... |
82.44.140 | Director of licensing may act. | Any duties required by this chapter to be performed by the county auditor may be performed by any other person designated by the director of licensing and authorized by him or her to receive motor vehicle license fees and issue receipt therefor.
[ 2013 c 23 s 337 ; 1979 c 158 s 237 ; 1967 c 121 s 3 ; 1961 c 15 s 82.44.... |
82.44.190 | Transportation infrastructure account—Deposits and distributions—Subaccounts. | The transportation infrastructure account is hereby created in the state treasury. Public and private entities may deposit moneys in the transportation infrastructure account from federal, state, local, or private sources. Proceeds from bonds or other financial instruments sold to finance surface transportation project... |
82.44.195 | Transportation infrastructure account—Highway infrastructure account—Finding—Intent—Purpose—1996 c 262. | The legislature finds that new financing mechanisms are necessary to provide greater flexibility and additional funds for needed transportation infrastructure projects in the state. The creation of a financing mechanism, like the one contained in section 350 of the national highway system designation act of 1995, P.L. ... |
82.44.200 | Electric vehicle account. | The electric vehicle account is created in the transportation infrastructure account. Proceeds from the principal and interest payments made on loans from the account must be deposited into the account. Expenditures from the account may be used only for the purposes specified in RCW 47.04.350 , 82.08.9999 , and 82.12.9... |
82.44.900 | Severability—Construction—1961 c 15. | If any provision of this chapter relating either to the apportionment or allocation of the revenue derived from the excise tax thereby imposed, or to any appropriation made by this chapter, be adjudged unconstitutional, such adjudication shall not be held to render unconstitutional or ineffectual the remaining portions... |
82.45.010 | "Sale" defined.(Effective until January 1, 2030.) | (1) As used in this chapter, the term "sale" has its ordinary meaning and includes any conveyance, grant, assignment, quitclaim, or transfer of the ownership of or title to real property, including standing timber, or any estate or interest therein for a valuable consideration, and any contract for such conveyance, gra... |
82.45.020 | "Seller" defined. | As used in this chapter the term "seller," unless otherwise indicated by the context, shall mean any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, quasi municipal corporation, corporati... |
82.45.030 | "Selling price," "total consideration paid or contracted to be paid," defined. | (1) As used in this chapter, the term "selling price" means the true and fair value of the property conveyed. If property has been conveyed in an arm's length transaction between unrelated persons for a valuable consideration, a rebuttable presumption exists that the selling price is equal to the total consideration pa... |
82.45.032 | Additional definitions. | Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Real estate" or "real property" means any interest, estate, or beneficial interest in land or anything affixed to land, including the ownership interest or beneficial interest in any entity which itself ow... |
82.45.033 | "Controlling interest" defined. | (1) As used in this chapter, the term "controlling interest" has the following meaning: (a) In the case of a profit corporation, either fifty percent or more of the total combined voting power of all classes of stock of the corporation entitled to vote, or fifty percent of the capital, profits, or beneficial interest i... |
82.45.035 | Determining selling price of leases with option to purchase—Mining property—Payment, security when selling price not separately stated. | The state department of revenue shall provide by rule for the determination of the selling price in the case of leases with option to purchase, and shall further provide that the tax shall not be payable, where inequity will otherwise result, until and unless the option is exercised and accepted. A conditional sale of ... |
82.45.060 | Tax on sale of property. | (1) There is imposed an excise tax upon each sale of real property. (a) Through December 31, 2019, the rate of the tax imposed under this section is 1.28 percent of the selling price. (b) Beginning January 1, 2020, except as provided in (c) of this subsection, the rate of the tax imposed under this section is as follow... |
82.45.065 | Tax preferences—Expiration dates. | See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1718 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.45.070 | Tax is lien on property—Enforcement. | The tax provided for in this chapter and any interest or penalties thereon is a specific lien upon each parcel of real property located in this state that is either sold or that is owned by an entity in which a controlling interest has been transferred or acquired. The lien attaches from the time of sale until the tax ... |
82.45.080 | Tax is seller's obligation—Choice of remedies. | (1) The tax levied under this chapter is the obligation of the seller and the department may, at the department's option, enforce the obligation through an action of debt against the seller or the department may proceed in the manner prescribed for the foreclosure of mortgages. The department's use of one course of enf... |
82.45.090 | Payment of tax and fee—Evidence of payment—Recording—Sale of beneficial interest. | (1) Except for a sale of a beneficial interest in real property where no instrument evidencing the sale is recorded in the official real property records of the county in which the property is located, the tax imposed by this chapter must be paid to and collected by the treasurer of the county within which is located t... |
82.45.100 | Tax payable at time of sale—Interest, penalties on unpaid or delinquent taxes—Notice—Prohibition on certain assessments or refunds—Deposit of penalties. | (1) Payment of the tax imposed under this chapter is due and payable immediately at the time of sale, and if not paid within one month thereafter will bear interest from the time of sale until the date of payment. (a) Interest imposed before January 1, 1999, is computed at the rate of one percent per month. (b) Interes... |
82.45.105 | Single-family residential property, tax credit when subsequent transfer of within nine months for like property. | Where single-family residential property is being transferred as the entire or part consideration for the purchase of other single-family residential property and a licensed real estate broker or one of the parties to the transaction accepts transfer of said property, a credit for the amount of the tax paid at the time... |
82.45.150 | Applicability of general administrative provisions—Departmental rules, scope—Real estate excise tax affidavit form—Departmental audit. | All of chapter 82.32 RCW, except RCW 82.32.030 , 82.32.050 , 82.32.140 , 82.32.270 , and * 82.32.090 (1) and (10), applies to the tax imposed by this chapter, in addition to any other provisions of law for the payment and enforcement of the tax imposed by this chapter. The department of revenue must by rule provide for... |
82.45.180 | Disposition of proceeds. | (1)(a) For taxes collected by the county under this chapter, the county treasurer shall collect a five dollar fee on all transactions required by this chapter where the transaction does not require the payment of tax. A total of five dollars shall be collected in the form of a tax and fee, where the calculated tax paym... |
82.45.190 | Exemptions—State route No. 16 corridor transportation systems and facilities. | Sales of the state route number 16 corridor transportation systems and facilities constructed under chapter 47.46 RCW are exempt from tax under this chapter.
[ 1998 c 179 s 7 .]
Finding — 1998 c 179: See note following RCW 35.21.718 . |
82.45.195 | Exemptions—Standing timber sales. | A sale of standing timber is exempt from tax under this chapter if the gross income from such sale is taxable under RCW 82.04.260 (12)(d).
[ 2014 c 97 s 308 ; 2010 1st sp.s. c 23 s 518 ; 2007 c 48 s 7 .]
Effective date — 2010 1st sp.s. c 23: See note following RCW 82.04.4292 .
Findings — Intent — 2010 1st sp.s. c 23: S... |
82.45.197 | Exemptions—Inheritance—Documents required. | (1) In order to receive an exemption under RCW 82.45.010 (3)(a) from the tax in this chapter on real property transferred as a result of a devise by will or inheritance, the following documentation must be provided to the county treasurer: (a) If the property is being transferred under the terms of a community property... |
82.45.210 | State assistance for county electronic processing and reporting of taxes—Grant program. | (1) To the extent that funds are appropriated, the department shall administer a grant program for counties to assist in the development, implementation, and maintenance of an electronic processing and reporting system for real estate excise tax affidavits that is compatible with the automated real estate excise tax sy... |
82.45.220 | Failure to report transfer of controlling interest. | (1) An organization that fails to report to the secretary of state a transfer of an interest in the organization as required under RCW 43.07.390 and the transfer results in a sale as defined in RCW 82.45.010 (2) is subject to the provisions of RCW 82.45.100 as well as the evasion penalty in RCW 82.32.090 (7). (2) Subse... |
82.45.230 | Accounts into which tax is deposited. | (1) Beginning January 1, 2020, and ending June 30, 2023, the amounts received for the tax imposed on each sale of real property under RCW 82.45.060 must be deposited as follows: (a) 1.7 percent must be deposited into the public works assistance account created in RCW 43.155.050 ; (b) 1.4 percent must be deposited into ... |
82.45.235 | Tax treatment—Transactions structured to reduce or avoid tax. | The legislature recognizes that in adopting a graduated tax rate structure providing for increased tax rates for sales of highly valued property, while also exempting certain types of property from the increased tax rates, some taxpayers will attempt to avoid or reduce the tax imposed in this chapter by structuring tra... |
82.45.900 | Chapter82.46RCW ordinances in effect on July 1, 1993—Application under chapter82.45RCW. | See RCW 82.46.900 . |
82.46.010 | Tax on sale of real property authorized—Proceeds dedicated to local capital projects—Additional tax authorized—Maximum rates. | (1) The legislative authority of any county or city must identify in the adopted budget the capital projects funded in whole or in part from the proceeds of the tax authorized in this section, and must indicate that such tax is intended to be in addition to other funds that may be reasonably available for such capital ... |
82.46.015 | Capital projects—Use of tax funds. | (1) A city or county may use the greater of $100,000 or 35 percent of available funds from revenues collected under RCW 82.46.010 for the maintenance of, operation of, and service support for, existing capital projects, as defined in RCW 82.46.010 and 82.46.035 , and including the provision of services to residents of ... |
82.46.021 | Referendum procedure to repeal or alter tax. | Any referendum petition to repeal a county or city ordinance imposing a tax or altering the rate of the tax authorized under RCW 82.46.010 (3) shall be filed with a filing officer, as identified in the ordinance, within seven days of passage of the ordinance. Within ten days, the filing officer shall confer with the pe... |
82.46.030 | Distribution of proceeds. | (1) The county treasurer shall place one percent of the proceeds of the taxes imposed under this chapter in the county current expense fund to defray costs of collection. (2) The remaining proceeds from the county tax under RCW 82.46.010 (2) shall be placed in a county capital improvements fund. The remaining proceeds ... |
82.46.035 | Additional tax—Certain counties and cities—Ballot proposition—Use limited to capital projects—Temporary rescindment for noncompliance(as amended by 2025 c 85). | (1) Except for revenues used after May 13, 2021, through December 31, 2023, as provided in subsection (3) of this section, the legislative authority of any county or city must identify in the adopted budget the capital projects funded in whole or in part from the proceeds of the tax authorized in this section, and must... |
82.46.037 | Capital projects—Use of additional tax funds. | (1) A city or county that meets the requirements of subsection (2) of this section may use the greater of $100,000 or 35 percent of available funds from revenues collected under RCW 82.46.035 for the operation of, the maintenance of, and service support for, existing capital projects as included in the definition of ca... |
82.46.040 | Tax is lien on property—Enforcement. | Any tax imposed under this chapter or RCW 82.46.070 and any interest or penalties thereon is a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.
[ 1990 1st ex.s. c 17 s 39 ; 1990 1st ex.s... |
82.46.050 | Tax is seller's obligation—Choice of remedies. | The taxes levied under this chapter are the obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other.
[ 1990 1st ex.s. c 17 s 40 ; 1982 1st ex.s. ... |
82.46.060 | Payment of tax—Evidence of payment—Recording. | Any taxes imposed under this chapter or RCW 82.46.070 shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The treasurer shall act as agent for any city within the county imposing the tax. The county treasurer shall cause a stamp evidencing satisfaction... |
82.46.070 | Additional excise tax—Acquisition and maintenance of conservation areas. | (1) Subject to subsection (2) of this section, the legislative authority of any county may impose an additional excise tax on each sale of real property in the county at a rate not to exceed one percent of the selling price. The proceeds of the tax shall be used exclusively for the acquisition and maintenance of conser... |
82.46.075 | Additional excise tax—Affordable housing. | (1) Subject to subsections (4) and (5) of this section, the legislative authority of any county may impose an additional excise tax on the purchase and sale of real property in the county at the rate of one-half of one percent of the selling price. The proceeds of the tax shall be used exclusively for the development o... |
82.46.080 | Notice to county treasurer. | A county, city, or town that imposes an excise tax under this chapter must provide the county treasurer with a copy of the ordinance or other action initially authorizing the tax or altering the rate of the tax that is imposed at least sixty days before change becomes effective.
[ 1998 c 106 s 10 .] |
82.46.090 | Application of chapter82.45RCW. | The following provisions apply to this chapter unless the context clearly requires otherwise. (1) The taxes imposed under this chapter shall be imposed in the same manner and on the same occurrences, and are subject to the same conditions, as the taxes under chapter 82.45 RCW. (2) The definitions in chapter 82.45 RCW a... |
82.46.900 | Chapter82.46RCW ordinances in effect on July 1, 1993—Application under chapter82.45RCW. | Any ordinance imposing a tax under chapter 82.46 RCW which is in effect on July 1, 1993, shall apply to all sales taxable under chapter 82.45 RCW on July 1, 1993, at the rate specified in the ordinance, until such time as the ordinance is otherwise amended or repealed.
[ 1993 sp.s. c 25 s 508 .]
Severability — Effectiv... |
82.47.010 | Definitions. | For purposes of this chapter, unless the context clearly requires otherwise, "fuel," "motor vehicle fuel," "special fuel," and "motor vehicle" have the meaning given in RCW 82.38.020 .
[ 2014 c 216 s 206 ; 1998 c 176 s 85 ; 1991 c 173 s 2 .]
Effective date — Findings — Tax preference performance statement — 2014 c 216:... |
82.47.020 | Tax authority. | (1) The legislative authority of a border area jurisdiction may, by resolution for the purposes authorized in this chapter and by approval of a majority of the registered voters of the jurisdiction voting on the proposition at a general or special election, fix and impose an excise tax on the retail sale of motor vehic... |
82.47.030 | Proceeds. | The entire proceeds of the tax imposed under this chapter, less refunds authorized by the resolution imposing such tax and less amounts deducted by the border area jurisdiction for administration and collection expenses, shall be used solely for the purposes of border area jurisdiction street maintenance and constructi... |
82.48.010 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Aircraft" means any weight-carrying device or structure for navigation of the air which is designed to be supported by the air. (2) "Commuter air carrier" means an air carrier holding authority under Title ... |
82.48.020 | Excise tax imposed on aircraft—Out-of-state registration to avoid tax, liability—Penalties. | (1) An annual excise tax is hereby imposed for the privilege of using any aircraft in the state. A current certificate of air worthiness with a current inspection date from the appropriate federal agency and/or the purchase of aviation fuel shall constitute the necessary evidence of aircraft use or intended use. The ta... |
82.48.030 | Amount of tax. | (1)(a) Except as otherwise provided in (b) of this subsection, the amount of the tax imposed by this chapter for each calendar year is as follows: Type of aircraft Registration fee Single engine fixed wing $ 50 Small multi-engine fixed wing 65 Large multi-engine fixed wing 80 Turboprop multi-engine fixed wing 100 Turbo... |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.