rcw_number stringlengths 8 12 | title stringlengths 4 590 | text stringlengths 17 193k |
|---|---|---|
82.63.090 | Multiple qualified buildings. | (1) In the case of multiple qualified buildings, if the lessee who will conduct the qualified research and development or pilot scale manufacturing within the multiple qualified buildings desires to treat the multiple qualified buildings as a single investment project, the lessee must make a preliminary election to tre... |
82.63.900 | Effective date—1994 sp.s. c 5. | This act shall take effect January 1, 1995.
[ 1994 sp.s. c 5 s 12 .] |
82.64.010 | Definitions. | Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Carbonated beverage" has its ordinary meaning and includes any nonalcoholic liquid intended for human consumption which contains carbon dioxide, whether carbonation is obtained by natural or artificial mea... |
82.64.020 | Tax imposed—Wholesale, retail—Revenue deposited in the general fund. | (1) A tax is imposed on each sale at wholesale of syrup in this state. The rate of the tax shall be equal to one dollar per gallon. Fractional amounts shall be taxed proportionally. (2) A tax is imposed on each sale at retail of syrup in this state. The rate of the tax shall be equal to the rate imposed under subsectio... |
82.64.025 | Tax preferences—Expiration dates. | See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1720 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.64.030 | Exemptions. | The following are exempt from the taxes imposed in this chapter: (1) Any successive sale of a previously taxed syrup. (2) Any syrup that is transferred to a point outside the state for use outside the state. The department shall provide by rule appropriate procedures and exemption certificates for the administration of... |
82.64.040 | Credit against tax. | (1) Credit shall be allowed, in accordance with rules of the department, against the taxes imposed in this chapter for any syrup tax paid to another state with respect to the same syrup. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to that syrup. (2) For the purpos... |
82.64.050 | Wholesaler to collect tax from buyer. | (1) The tax imposed in RCW 82.64.020 (1) shall be paid by the buyer to the wholesaler and each wholesaler shall collect from the buyer the full amount of the tax payable in respect to each taxable sale, unless the wholesaler is prohibited from collecting the tax from the buyer under the Constitution of this state or th... |
82.64.901 | Effective dates—1989 c 271. | See note following RCW 66.28.200 . |
82.64.902 | Severability—1989 c 271. | See note following RCW 9.94A.510 . |
82.65A.010 | Expiration date defined. | As used in this chapter, "expiration date" means the earliest of: (1) The effective date that federal medicaid matching funds for the purposes specified in *section 7 of this act become unavailable or are substantially reduced, as such date is certified by the secretary of social and health services; (2) The effective ... |
82.65A.020 | Definitions.(Contingent expiration date.) | Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Gross income" means all income from whatever source derived, including but not limited to gross income of the business as defined in RCW 82.04.080 and moneys received from state appropriations. (2) "Interm... |
82.65A.030 | Tax imposed.(Contingent expiration date.) | In addition to any other tax, a tax is imposed on every intermediate care facility for persons with developmental disabilities for the act or privilege of engaging in business within this state. The tax is equal to the gross income attributable to services for the persons with developmental disabilities, multiplied by ... |
82.65A.040 | Administration.(Contingent expiration date.) | Chapter 82.32 RCW applies to the tax imposed in this chapter. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the tax imposed in this chapter, except the department may not permit returns for taxes under this chapter to cover periods longer than one month. ... |
82.65A.900 | Expiration date—Savings—Application—1992 c 80. | (1) RCW 82.65A.020 through 82.65A.040 shall expire on the expiration date determined under RCW 82.65A.010 . (2) The expiration of RCW 82.65A.020 through 82.65A.040 shall not be construed as affecting any existing right acquired or liability or obligation incurred under those sections or under any rule or order adopted ... |
82.65A.901 | Effective date—1992 c 80. | This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect April 1, 1992.
[ 1992 c 80 s 7 .] |
82.73.010 | Definitions.(Expires January 1, 2032.) | Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Applicant" means a person applying for a tax credit under this chapter. (2) "Contribution" means cash contributions. (3) "Department" means the department of revenue. (4) "Main street trust fund" means the... |
82.73.020 | Application for credit.(Expires January 1, 2032.) | (1) Application for tax credits under this chapter must be submitted to the department before making a contribution to a program or the main street trust fund. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the propose... |
82.73.025 | Approved contribution deadline for tax credit.(Expires January 1, 2032.) | (1) A person that was approved for credit as provided in RCW 82.73.020 must send the total approved contribution by November 15th of the calendar year in which the application is approved. If November 15th falls upon a Saturday, Sunday, or legal holiday, the payment of the contribution will be considered timely if sent... |
82.73.030 | Credit authorized—Limitations.(Expires January 1, 2032.) | (1) Subject to the limitations in this chapter, a credit is allowed against the tax imposed by chapters 82.04 and 82.16 RCW for approved contributions that are made by a person to a program or the main street trust fund. (2)(a) Except as provided in (b) of this subsection, the credit allowed under this section is limit... |
82.73.040 | Filing requirements.(Expires January 1, 2032.) | To claim a credit under this chapter, a person must electronically file with the department all returns, forms, and other information the department requires in an electronic format as provided or approved by the department. Any return, form, or information required to be filed in an electronic format under this sectio... |
82.73.050 | Administrative assistance by archaeology and historic preservation.(Expires January 1, 2032.) | The department of archaeology and historic preservation shall provide information to the department to administer this chapter, including a list of designated programs that shall be updated as necessary.
[ 2010 c 30 s 5 ; 2005 c 514 s 906 .]
Finding — Effective date — 2010 c 30: See notes following RCW 43.360.010 .
Sho... |
82.73.060 | Application of chapter82.32RCW.(Expires January 1, 2032.) | Chapter 82.32 RCW applies to the administration of this chapter.
[ 2005 c 514 s 907 .]
Short title — 2005 c 514 ss 901-912: See note following RCW 43.360.005 .
Effective date — 2005 c 514: See note following RCW 83.100.230 .
Part headings not law — Severability — 2005 c 514: See notes following RCW 82.12.808 . |
82.73.900 | Expiration of chapter. | This chapter expires January 1, 2032.
[ 2021 c 112 s 3 .]
Finding — Intent — Effective date — 2021 c 112: See notes following RCW 82.73.030 . |
82.74.010 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Applicant" means a person applying for a tax deferral under this chapter. (2) "Cold storage warehouse" means a storage warehouse owned or operated by a wholesaler or third-party warehouser as those terms ar... |
82.74.020 | Application for tax deferral. | (1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application shall be made to the department in a form and manner prescribed by the department. The application shall contain information reg... |
82.74.040 | Annual tax performance report. | (1) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534 . If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.74.010 (6), the lessee must file a complete annual tax performance repor... |
82.74.050 | Repayment of deferred taxes. | (1) Except as provided in subsection (2) of this section and RCW 82.32.534 , taxes deferred under this chapter need not be repaid. (2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is used for purposes other than fresh fruit a... |
82.74.060 | Application of chapter82.32RCW. | Chapter 82.32 RCW applies to the administration of this chapter.
[ 2005 c 513 s 9 .]
Effective dates — 2005 c 513: See note following RCW 82.04.4266 . |
82.74.070 | Confidentiality of applications. | Applications approved by the department under this chapter are not confidential and are subject to disclosure.
[ 2010 c 106 s 109 ; 2005 c 513 s 10 .]
Effective date — 2010 c 106: See note following RCW 35.102.145 .
Effective dates — 2005 c 513: See note following RCW 82.04.4266 . |
82.75.005 | Findings—Intent. | The legislature finds that the state's economy is increasingly dependent on the expansion of knowledge-based sectors, including the life sciences. The legislature also finds that commercial enterprises in the life sciences create high-wage, high-skilled jobs that are part of the state's effort to encourage economic div... |
82.75.010 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Applicant" means a person applying for a tax deferral under this chapter. (2) "Biotechnology" means a technology based on the science of biology, microbiology, molecular biology, cellular biology, biochemis... |
82.75.020 | Application for tax deferral. | Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding... |
82.75.040 | Repayment of deferred taxes. | (1) Except as provided in subsection (2) of this section and RCW 82.32.534 , taxes deferred under this chapter need not be repaid. (2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is used for purposes other than qualified bio... |
82.75.050 | Application of chapter82.32RCW. | Chapter 82.32 RCW applies to the administration of this chapter.
[ 2006 c 178 s 6 .]
Effective date — Severability — 2006 c 178: See notes following RCW 82.75.010 . |
82.75.060 | Confidentiality of applications. | Applications approved by the department under this chapter are not confidential and are subject to disclosure.
[ 2010 c 106 s 110 ; 2006 c 178 s 7 .]
Effective date — 2010 c 106: See note following RCW 35.102.145 .
Effective date — Severability — 2006 c 178: See notes following RCW 82.75.010 . |
82.75.070 | Annual tax performance report requirement. | (1) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534 . If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.75.010 (5), the lessee must file a complete annual tax performance repor... |
82.80.005 | "District" defined. | For the purposes of this chapter, "district" means a regional transportation investment district created under chapter 36.120 RCW.
[ 2002 c 56 s 415 .] |
82.80.010 | Motor vehicle and special fuel tax. | (1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Distributor" means every person who imports, refines, manufactures, produces, or compounds motor vehicle fuel and special fuel as defined in RCW 82.38.020 and sells or distributes the fuel into a cou... |
82.80.030 | Commercial parking tax. | (1) Subject to the conditions of this section, the legislative authority of a county, city, or district may fix and impose a parking tax on all persons engaged in a commercial parking business within its respective jurisdiction. A city or county may impose the tax only to the extent that it has not been imposed by the ... |
82.80.035 | Commercial parking tax for passenger-only ferry service districts—Definitions. | (1) Subject to the conditions of this section, a passenger-only ferry service district located in a county with a population of one million or less as of January 1, 2016, may fix and impose a parking tax on all persons engaged in a commercial parking business within its respective jurisdiction. (2) In lieu of the tax i... |
82.80.070 | Use of revenues. | (1) The proceeds collected pursuant to the exercise of the local option authority of RCW 82.80.010 and 82.80.030 (hereafter called "local option transportation revenues") shall be used for transportation purposes only, including but not limited to the following: The operation and preservation of roads, streets, and oth... |
82.80.080 | Distribution of taxes. | (1) The state treasurer shall distribute revenues, less authorized deductions, generated by the local option taxes authorized in RCW 82.80.010 and * 82.80.020 , levied by counties to the levying counties, and cities contained in those counties, based on the relative per capita population. County population for purposes... |
82.80.090 | Referendum. | A referendum petition to repeal a county or city ordinance imposing a tax or fee authorized under RCW 82.80.030 must 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 petitioner concerning form and sty... |
82.80.100 | Regional transportation investment district—Local option vehicle license fee. | (1) Upon approval of a majority of the voters within its boundaries voting on the ballot proposition, a regional transportation investment district may set and impose an annual local option vehicle license fee, or a schedule of fees based upon the age of the vehicle, of up to one hundred dollars per motor vehicle regis... |
82.80.110 | Motor vehicle and special fuel tax—Dedication by county to regional transportation investment district plan. | (1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Distributor" means every person who imports, refines, manufactures, produces, or compounds motor vehicle fuel and special fuel as defined in RCW 82.38.020 and sells or distributes the fuel into a cou... |
82.80.120 | Motor vehicle and special fuel tax—Regional transportation investment district. | (1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Distributor" means every person who imports, refines, manufactures, produces, or compounds motor vehicle fuel and special fuel as defined in RCW 82.38.020 and sells or distributes the fuel into a cou... |
82.80.130 | Passenger-only ferry service—Local option motor vehicle excise tax authorized. | (1) Public transportation benefit areas authorized to implement passenger-only ferry service under RCW 36.57A.200 whose boundaries (a) are on the Puget Sound, but (b) do not include an area where a regional transit authority has been formed, may submit an authorizing proposition to the voters and, if approved, may levy... |
82.80.140 | Vehicle fee—Transportation benefit district—Exemptions. | (1) Subject to the provisions of RCW 36.73.065 , a transportation benefit district under chapter 36.73 RCW may fix and impose an annual vehicle fee, not to exceed one hundred dollars per vehicle registered in the district, for each vehicle subject to vehicle license fees under RCW 46.17.350 (1) (a), (c), (d), (e), (g),... |
82.80.900 | Purpose—Effective dates—Application—Implementation—1990 c 42. | See notes following RCW 46.68.090 . |
82.82.010 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Applicant" means a person applying for a tax deferral under this chapter. (2) "Corporate headquarters" means a facility or facilities where corporate staff employees are physically employed, and where the m... |
82.82.020 | Application for deferral—Annual tax performance report. | (1) Application for deferral of taxes under this chapter can be made at any time prior to completion of construction of a qualified building or buildings, but tax liability incurred prior to the department's receipt of an application may not be deferred. The application must be made to the department in a form and mann... |
82.82.030 | Deferral certificate. | (1) The department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08 , 82.12, and 82.14 RCW on each eligible investment project meeting the requirements of this chapter. (2) No certificate may be issued for an investment project that has already receive... |
82.82.040 | Repayment of deferred taxes. | (1) Except as provided in subsection (2) of this section and RCW 82.32.534 , taxes deferred under this chapter need not be repaid. (2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is no longer an "eligible investment project"... |
82.82.050 | Qualified employment positions—Requirements. | The qualified employment positions must be filled by the end of the calendar year following the year in which the project is certified as operationally complete. If a recipient does not meet the requirements for qualified employment positions by the end of the second calendar year following the year in which the projec... |
82.84.010 | Short title. | This chapter may be known and cited as the "keep groceries affordable act of 2018."
[ 2019 c 2 s 1 (Initiative Measure No. 1634, approved November 6, 2018).] |
82.84.020 | Findings and declarations. | (1) Whereas access to food is a basic human need of every Washingtonian; and (2) Whereas keeping the price of groceries as low as possible improves the access to food for all Washingtonians; and (3) Whereas taxing groceries is regressive and hurts low- and fixed-income Washingtonians the most; and (4) Whereas working f... |
82.84.030 | Definitions. | For purposes of this chapter: (1) "Alcoholic beverages" has the same meaning as provided in RCW 82.08.0293 . (2) "Groceries" means any raw or processed food or beverage, or any ingredient thereof, intended for human consumption except alcoholic beverages, cannabis products, and tobacco. "Groceries" includes, but is not... |
82.84.040 | Grocery tax, fee, and assessment exemption. | Notwithstanding any other law to the contrary: (1) Except as provided in subsections (2) through (4) of this section, a local governmental entity may not impose or collect any tax, fee, or other assessment on groceries. (2) Nothing in this section precludes the continued collection of any existing tax, fee, or other as... |
82.84.050 | Application. | Notwithstanding any other law to the contrary: (1) This chapter applies to any tax, fee, or other assessment on groceries first imposed, increased, or collected by a local governmental entity on or after January 15, 2018. (2) The provisions of this chapter are to be construed liberally so as to effectuate their intent,... |
82.85.010 | Findings—Tax preference performance statement.(Expires January 1, 2026.) | (1) Businesses that invest capital create jobs and generate economic activity that supports a healthy Washington economy. The legislature finds that these investments result in future revenues that support schools and our communities. Therefore, the legislature finds that a pilot program must be conducted to evaluate t... |
82.85.020 | Definitions.(Expires January 1, 2026.) | (1) The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (a) "Applicant" means a person applying for a tax deferral under this chapter. (b) "Eligible investment project" means an investment project for qualified buildings and machinery and equipment on two new, re... |
82.85.030 | Deferral eligibility—Lessor or owner of qualified building. | The lessor or owner of a qualified building is not eligible for a deferral unless: (1) The underlying ownership of the building, machinery, and equipment vests exclusively in the same person; or (2)(a) The lessor by written contract agrees to pass the economic benefit of the deferral to the lessee; (b) The lessee that ... |
82.85.040 | Deferral application.(Expires January 1, 2026.) | (1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application must be made to the department in a form and manner prescribed by the department. The deferrals are available on a first-in-time... |
82.85.050 | Deferral certificate—Issued by the department. | (1) Except as otherwise provided in subsection (2) of this section, the department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08 , 82.12, 82.14, and 81.104 RCW on each eligible investment project. (2) No certificate may be issued for an investment p... |
82.85.060 | Repayment—Deferred taxes. | (1) The recipient must begin paying the deferred taxes in the fifth year after the date certified by the department as the date on which the investment project has been operationally completed. The first payment of ten percent of the deferred taxes will be due on December 31st of the fifth calendar year after such cert... |
82.85.070 | Invest in Washington account—Created—Funded. | (1) State taxes deferred and repaid under this chapter, including any interest or penalties on such amounts, must be deposited in the invest in Washington account created in this section. The invest in Washington account is hereby created in the state treasury [and] must be used exclusively by the state board for commu... |
82.85.080 | Annual tax performance report. | (1) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534 . If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.85.030 , the lessee must file a complete annual tax performance report, ... |
82.85.900 | Short title. | This part [chapter] may be known and cited as the invest in Washington act.
[ 2015 3rd sp.s. c 6 s 409 .]
Application — 2015 3rd sp.s. c 6 ss 406-409: See note following RCW 82.85.060 .
Effective dates — 2015 3rd sp.s. c 6: See note following RCW 82.04.4266 . |
82.86.010 | Definitions. | (1) The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (a) "988 crisis hotline" has the same meaning as in RCW 71.24.025 . (b) "Crisis call center hub" has the same meaning as in *RCW 71.24.025 . (2) The definitions in RCW 82.14B.020 apply to this chapter.
[ 202... |
82.86.020 | Tax imposed. | (1)(a) A statewide 988 behavioral health crisis response and suicide prevention line tax is imposed on the use of all radio access lines: (i) By subscribers whose place of primary use is located within the state in the amount set forth in (a)(ii) of this subsection (1) per month for each radio access line. The tax must... |
82.86.030 | Collection of tax. | (1) Except as provided otherwise in subsection (2) of this section: (a) The statewide 988 behavioral health crisis response and suicide prevention line tax on radio access lines must be collected from the subscriber by the radio communications service company, including those companies that resell radio access lines, p... |
82.86.040 | Payment and collection. | (1)(a) The statewide 988 behavioral health crisis response and suicide prevention line tax imposed by this chapter must be paid by the subscriber to the radio communications service company providing the radio access line, the local exchange company, or the interconnected voice over internet protocol service company pr... |
82.86.050 | Account creation. | (1) The statewide 988 behavioral health crisis response and suicide prevention line account is created in the state treasury. All receipts from the statewide 988 behavioral health crisis response and suicide prevention line tax imposed pursuant to this chapter must be deposited into the account. Moneys may only be spen... |
82.86.060 | Preemption. | A city or county may not impose a tax, measured on a per line basis, on radio access lines, interconnected voice over internet protocol service lines, or switched access lines, for the purpose of ensuring the efficient and effective routing of calls made to the 988 crisis hotline to an appropriate crisis hotline center... |
82.87.010 | Findings—Intent—2021 c 196. | The legislature finds that it is the paramount duty of the state to amply provide every child in the state with an education, creating the opportunity for the child to succeed in school and thrive in life. The legislature further finds that high quality early learning and child care is critical to a child's success in ... |
82.87.020 | Definitions.(Effective until January 1, 2026.) | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Adjusted capital gain" means federal net long-term capital gain: (a) Plus any amount of long-term capital loss from a sale or exchange that is exempt from the tax imposed in this chapter, to the extent such... |
82.87.030 | Distribution of revenues. | (1) All taxes, interest, and penalties collected under this chapter shall be distributed as follows: (a) The first $500,000,000 collected each fiscal year shall be deposited into the education legacy trust account created in RCW 83.100.230 ; and (b) Any remainder collected each fiscal year shall be deposited into the c... |
82.87.040 | Tax imposed—Long-term capital assets. | (1)(a) Beginning January 1, 2022, an excise tax is imposed on the sale or exchange of long-term capital assets. Only individuals are subject to payment of the tax, which equals seven percent multiplied by an individual's Washington capital gains. (b) Beginning January 1, 2025, an additional excise tax is imposed on the... |
82.87.050 | Exemptions. | This chapter does not apply to the sale or exchange of: (1) All real estate transferred by deed, real estate contract, judgment, or other lawful instruments that transfer title to real property and are filed as a public record with the counties where real property is located; (2)(a) An interest in a privately held enti... |
82.87.060 | Deductions. | In computing tax for a taxable year, a taxpayer may deduct from his or her Washington capital gains: (1) A standard deduction of $250,000 per individual, or in the case of spouses or domestic partners, their combined standard deduction is limited to $250,000, regardless of whether they file joint or separate returns. T... |
82.87.070 | Qualified family-owned small business deduction. | (1) In computing tax under this chapter for a taxable year, a taxpayer may deduct from his or her Washington capital gains the amount of adjusted capital gain derived in the taxable year from the sale of substantially all of the fair market value of the assets of, or the transfer of substantially all of the taxpayer's ... |
82.87.080 | Charitable donation deduction. | (1) In computing tax under this chapter for a taxable year, a taxpayer may deduct from the person's Washington capital gains the amount donated by the taxpayer to one or more qualified organizations during the same taxable year in excess of the minimum qualifying charitable donation amount. For the purposes of this sec... |
82.87.090 | Other taxes. | The tax imposed under this chapter is in addition to any other taxes imposed by the state or any of its political subdivisions, or a municipal corporation, with respect to the same sale or exchange, including the taxes imposed in, or under the authority of, chapter 82.04 , 82.08, 82.12, 82.14, 82.45, or 82.46 RCW.
[ 20... |
82.87.100 | Allocation of long-term capital gains and losses—Credit.(Effective until January 1, 2026.) | (1) For purposes of the tax imposed under this chapter, long-term capital gains and losses are allocated to Washington as follows: (a) Long-term capital gains or losses from the sale or exchange of tangible personal property are allocated to this state if the property was located in this state at the time of the sale o... |
82.87.110 | Filing of returns—Additional documentation—Penalties—Amendment of taxpayer's return. | (1)(a) Except as otherwise provided in this section or RCW 82.32.080 , taxpayers owing tax under this chapter must file, on forms prescribed by the department, a return with the department on or before the date the taxpayer's federal income tax return for the taxable year is required to be filed. (b)(i) Except as provi... |
82.87.120 | Joint filers—Separate filers—Tax liability.(Effective until January 1, 2026.) | (1) If the federal income tax liabilities of both spouses are determined on a joint federal return for the taxable year, they must file a joint return under this chapter. (2) Except as otherwise provided in this subsection, if the federal income tax liability of either spouse is determined on a separate federal return ... |
82.87.130 | Administration of taxes. | Except as otherwise provided by law and to the extent not inconsistent with the provisions of this chapter, chapter 82.32 RCW applies to the administration of taxes imposed under this chapter.
[ 2021 c 196 s 14 .]
Automatic expiration date and tax preference performance statement exemption — 2021 c 196: See note follow... |
82.87.140 | Tax criminal penalties. | (1) Any taxpayer who knowingly attempts to evade payment of the tax imposed under this chapter is guilty of a class C felony as provided in chapter 9A.20 RCW. (2) Any taxpayer who knowingly fails to pay tax, make returns, keep records, or supply information, as required under this title, is guilty of a gross misdemeano... |
82.87.150 | Annual adjustments. | (1) Beginning October 2025 and each October thereafter, the department must adjust the applicable amounts by multiplying the current applicable amounts by one plus the percentage by which the most current consumer price index available on October 1st of the current year exceeds the consumer price index for the prior 12... |
82.87.160 | Credit—Sale or exchange of long-term capital assets—Transfer from general fund.(Effective January 1, 2026.) | (1) Beginning in tax year 2025 with taxes due in 2026, to avoid taxing the same sale or exchange under both the business and occupation tax and capital gains tax, a nonrefundable credit is allowed against taxes due under this chapter on a sale or exchange that is also subject to the tax imposed under chapter 82.04 RCW.... |
82.87.170 | Brokers and barter exchanges—Submission of form 1099-B—Penalty—Allocation to state of long-term capital gains.(Effective January 1, 2026.) | (1) Except as otherwise provided in this section, brokers and barter exchanges must provide all copies of United States internal revenue service form 1099-B, or any successor form if so renamed, electronically to the department for sales or exchanges of long-term capital assets for which: (a) The long-term capital gain... |
82.89.010 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Applicant" means a person applying for a tax deferral under this chapter. (2) "Eligible investment project" means an investment project of at least $2,000,000 in either qualified buildings or qualified mach... |
82.89.020 | Conditions for lessors. | The lessor or owner of a qualified building is not eligible for a deferral under this chapter unless: (1) The underlying ownership of the building, machinery, and equipment vests exclusively in the same person; or (2)(a) The lessor by written contract agrees to pass the economic benefit of the deferral to the lessee; (... |
82.89.030 | Applications.(Expires January 1, 2033.) | (1) Applications for deferral of taxes under this chapter must be made before initiation of the construction of the eligible investment project or acquisition of equipment or machinery. The application must be made to the department in a form and manner prescribed by the department. The application must contain informa... |
82.89.040 | Tax deferral certificates.(Expires January 1, 2033.) | (1) The department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08 , 82.12, 82.14, and 81.104 RCW on each eligible investment project. The certificate may only be used to make purchases of materials and equipment, labor, or services to be incorporated... |
82.89.050 | Requirements for recipients—Meaningful construction. | (1) The recipient of a deferral certificate under RCW 82.89.040 must begin meaningful construction on an eligible investment project within two years of receiving a deferral certificate unless construction was delayed due to circumstances beyond the recipient's control. Lack of funding is not considered a circumstance ... |
82.89.060 | Repayment schedule—Interest, penalties, and insolvency—Transfer of ownership. | (1) The recipient must begin paying the deferred taxes in the second year after the date certified by the department as the date on which the eligible investment project has been operationally completed. The first payment of 10 percent of the deferred taxes is due on December 31st of the second calendar year after the ... |
82.89.070 | Reduction of taxes. | (1) The recipient of the deferral under this chapter must receive a reduction of the amount of state sales and use tax to be repaid under RCW 82.89.060 only as follows: (a) Fifty percent of the state sales and use tax deferred, if the department of labor and industries certifies that the eligible investment project inc... |
82.89.080 | Conditions on recipients—Annual tax performance report—Immediate repayment. | (1) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534 . Reports must be filed for the first calendar year after the eligible investment project is operationally complete and continue through the end of the calendar... |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.