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82.89.900 | Applicability of general administrative provisions. | To the extent not inconsistent with the provisions of this chapter, chapter 82.32 RCW applies to the administration of this chapter.
[ 2022 c 185 s 9 .]
Tax preference performance automatic expiration exception — Tax preference performance statement — 2022 c 185: See notes following RCW 82.89.070 . |
82.89.901 | Effective date—2022 c 185. | This act takes effect July 1, 2022.
[ 2022 c 185 s 13 .] |
82.90.010 | Findings—Intent. | (1) The legislature finds that while Washington state has significant solar resources and increasing electricity generation from solar installations, these are concentrated in rooftop installations and in utility-scale solar projects on rural lands that could otherwise be devoted to crop lands, grazing lands, or other ... |
82.90.020 | 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 area" means a qualifying commercial center. (3) "Eligible investment project" means an investment project that is loca... |
82.90.030 | Applications. | (1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the location of the investment proje... |
82.90.040 | Tax deferral certificates. | 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.
[ 2022 c 161 s 4 .]
Tax preference performance statement — 2022 c 161: "This section is the tax preference performance statement... |
82.90.050 | Requirements for recipients—Meaningful construction. | (1) The recipient of a deferral certificate under RCW 82.90.040 must begin meaningful construction on an eligible investment project within one year 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 ... |
82.90.060 | Tax reduction—Rules. | (1) Except as otherwise provided in this chapter, the recipient of the deferral under this chapter must receive a reduction of the amount of state and local sales and use tax to be repaid under chapter 161, Laws of 2022 as follows: (a) Fifty percent of the sales and use tax deferred, if the department of labor and indu... |
82.90.070 | Repayment schedule—Interest, penalties, and insolvency—Transfer of ownership. | (1) Except as otherwise provided in this chapter, 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 12.5 percent of the deferred taxes is due on Dece... |
82.90.080 | Conditions for lessors. | A lessor or owner of an eligible investment project is not eligible for a deferral under this chapter unless: (1) The underlying ownership of the qualified solar canopy 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) T... |
82.90.900 | Effective date—2022 c 161. | This act takes effect July 1, 2022.
[ 2022 c 161 s 12 .] |
82.92.005 | Findings. | The legislature finds that: (1) Many cities in Washington are actively planning for growth under the growth management act, chapter 36.70A RCW; (2) The construction industry provides living wage jobs for families across Washington; (3) In the current economic climate, the creation of additional affordable housing units... |
82.92.007 | Purpose. | It is the purpose of this chapter to encourage the redevelopment of underdeveloped land in targeted urban areas, thereby increasing affordable housing, employment opportunities, and helping accomplish the other planning goals of Washington cities. The legislative authorities of cities to which this chapter applies may ... |
82.92.010 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Affordable homeownership housing" means housing intended for owner occupancy to low or moderate-income households whose monthly housing costs, including utilities other than telephone, do not exceed 30 perc... |
82.92.020 | Requirements for governing authorities. | (1) For the purpose of creating a sales and use tax deferral program under this chapter, the governing authority must adopt a resolution of intention to create a sales and use tax deferral program as generally described in the resolution. The resolution must state the time and place of a hearing to be held by the gover... |
82.92.030 | Requirements for applicants. | An owner of underdeveloped property seeking a sales and use tax deferral under this chapter on an investment project must complete the following procedures: (1) The owner must apply to the city on forms adopted by the governing authority. The application must contain the following: (a) Information setting forth the gro... |
82.92.040 | Conditional certification. | The duly authorized administrative official or committee of the city may approve the application and grant a conditional certificate of program approval if it finds that: (1)(a) The investment project is set aside primarily for multifamily housing units and the applicant commits to renting or selling at least 50 percen... |
82.92.050 | Approval of applications—Appeals. | (1) The duly authorized administrative official or committee of the city must approve or deny an application filed under this chapter within 90 days after receipt of the application. (2) If the application is approved, the city must issue the applicant a conditional certificate of program approval. The certificate must... |
82.92.060 | Application fee. | The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be incurred by the governing authority in administering the program under this chapter. The application fee must be paid at the time the application for program approval is filed.
[... |
82.92.070 | Certificate of occupancy—Process after issuance. | (1) Within 30 days of the issuance of a certificate of occupancy for an eligible investment project, the conditional recipient must file with the city the following: (a) A description of the work that has been completed and a statement that the eligible investment project qualifies the property for a sales and use tax ... |
82.92.080 | Annual report by conditional recipient—Annual tax performance report—Report by city. | (1) Thirty days after the anniversary of the date of issuance of the certificate of occupancy and each year thereafter for 10 years, the conditional recipient must file with a designated authorized representative of the city an annual report indicating the following: (a) A statement of the affordable housing units cons... |
82.92.090 | Application to department.(Expires July 1, 2032.) | (1) A conditional recipient must submit an application to the department before initiation of the construction of the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made for, and before the initiation of construction of, each qualified building. The... |
82.92.100 | Tax deferral certificates.(Expires July 1, 2032.) | (1) After receiving the conditional certificate of program approval issued by the city and provided to the department by the applicant, 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 p... |
82.92.110 | Discontinued compliance with program requirements—Payment of taxes, interest, and penalties. | (1) If a conditional recipient voluntarily opts to discontinue compliance with the requirements of this chapter, the recipient must notify the city and department within 60 days of the change in use or intended discontinuance. (2) If, after the department has issued a sales and use tax deferral certificate and the cond... |
82.92.120 | Transfer of project ownership. | (1) Transfer of investment project ownership does not terminate the deferral. The deferral is transferred subject to the successor meeting the eligibility requirements of this chapter. (2) The transferor of an eligible project must notify the city and the department of such transfer. The city must certify to the depart... |
82.94.005 | Findings—Intent. | (1) The legislature finds that there are counties in the state that face additional economic development challenges beyond the challenges faced by counties located in the central Puget Sound region. The legislature further finds that these regions do not experience the same degree of job growth and investment. The legi... |
82.94.010 | Definitions. | Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Applicant" means a person applying for a tax deferral under this chapter. (2) "Department" means the department of revenue. (3) "Eligible area" means a qualifying county. (4)(a) "Eligible investment projec... |
82.94.020 | Applications.(Expires July 1, 2032.) | (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 application must contain information regar... |
82.94.030 | Tax deferral certificates.(Expires July 1, 2032.) | (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. (2) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium. The am... |
82.94.040 | Requirements for recipients—Meaningful construction. | (1) The recipient of a deferral certificate under RCW 82.94.030 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... |
82.94.050 | Annual tax preference performance report—Repayment of deferred taxes. | (1)(a) 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 during the period covered by the schedule under subsection (2) of this section. If the economic benefits of the deferral are passed to a lessee as provided i... |
82.94.060 | List of qualifying counties. | The department must establish a list of qualifying counties, effective July 1, 2022. The list of qualifying counties is effective for a 24-month period and must be updated by July 1st of the year that is two calendar years after the list was established or last updated, as the case may be.
[ 2022 c 257 s 107 .] |
82.94.070 | Conditions for lessors. | The lessor or owner of a qualified building is not eligible for a deferral unless: (1) The underlying ownership of the buildings, 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... |
82.94.080 | Applicability of general administrative provisions. | Chapter 82.32 RCW applies to the administration of this chapter.
[ 2022 c 257 s 109 .] |
82.94.090 | Applications, reports, and information subject to disclosure. | Applications, reports, and any other information received by the department under this chapter, except applications not approved by the department, are not confidential and are subject to disclosure.
[ 2022 c 257 s 110 .] |
82.94.900 | Effective date—2022 c 257. | This act takes effect July 1, 2022.
[ 2022 c 257 s 206 .] |
82.96.010 | Tax on renewable energy generation or storage—Rates—Administration. | (1)(a) For taxpayers granted an exemption under RCW 84.36.680 , an excise tax is imposed on the privilege of using qualified renewable energy generating systems used as an electric power source in the state. The rate of the tax is as follows: (i) $80 per month per megawatt of nameplate capacity of alternating current p... |
82.96.020 | Renewable energy local benefit account. | (1) The renewable energy local benefit account is created in the state treasury. All receipts from the production excise tax in RCW 82.96.010 must be deposited in the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used for qualified local counties and qualifie... |
82.96.030 | Administration—Application of chapter82.32RCW. | All of the provisions contained in chapter 82.32 RCW not inconsistent with the provisions of this chapter have full force and application with respect to taxes imposed under the provisions of this chapter.
[ 2023 c 427 s 4 .]
Tax preference performance statement exemption — Automatic expiration date exemption — Applica... |
82.98.010 | 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 15 s 82.98.010 .] |
82.98.020 | 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 15 s 82.98.020 .] |
82.98.030 | Invalidity of part of title not to affect remainder. | If any chapter, section, subdivision of a section, paragraph, sentence, clause or word of this title for any reason shall be adjudged invalid, such judgment shall not affect, impair or invalidate the remainder of this title but shall be confined in its operation to the chapter, section, subdivision of a section, paragr... |
82.98.035 | Saving—1967 ex.s. c 149. | Nothing in chapter 149, Laws of 1967 ex. sess. shall be construed to affect any existing rights acquired or any existing liabilities incurred under the sections amended or repealed herein, nor as affecting any civil or criminal proceedings instituted thereunder, nor any rule or regulation promulgated thereunder, nor an... |
82.98.040 | Repeals and saving. | See 1961 c 15 s 82.98.040 . |
82.98.050 | Emergency—1961 c 15. | 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 15 s 82.98.050 .] |
83.100.010 | Short title. | This chapter may be cited as the "Estate and Transfer Tax Act."
[ 2005 c 516 s 19 ; 1988 c 64 s 1 ; 1981 2nd ex.s. c 7 s 83.100.010 (Initiative Measure No. 402, approved November 3, 1981).]
Finding — Intent — Application — Severability — Effective date — 2005 c 516: See notes following RCW 83.100.040 . |
83.100.020 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1)(a) The applicable exclusion amount for the decedent's estate is the applicable exclusion amount in effect as of the date of the decedent's death. "Applicable exclusion amount" means: (i) $1,500,000 for deced... |
83.100.040 | Estate tax imposed—Amount of tax. | (1) A tax in an amount computed as provided in this section is imposed on every transfer of property located in Washington. For the purposes of this section, any intangible property owned by a resident is located in Washington. (2)(a)(i) For estates of decedents dying before July 1, 2025, except as provided in (b) of t... |
83.100.046 | Deduction—Property used for farming—Requirements, conditions. | (1) For the purposes of determining the Washington taxable estate, a deduction is allowed from the federal taxable estate for: (a) The value of qualified real property reduced by any amounts allowable as a deduction in respect of the qualified real property under 26 U.S.C. Sec. 2053(a)(4) of the federal internal revenu... |
83.100.047 | Marital deduction, qualified domestic trust—Election—State registered domestic partner entitled to deduction—Other deductions taken for income tax purposes disallowed. | (1)(a) If the federal taxable estate on the federal return is determined by making an election under section 2056 or 2056A of the internal revenue code, or if no federal return is required to be filed, the department may provide by rule for a separate election on the Washington return, consistent with section 2056 or 2... |
83.100.048 | Deduction—Qualified family-owned business interests. | (1) For the purposes of determining the tax due under this chapter, a deduction is allowed for the value of the decedent's qualified family-owned business interests, not to exceed the applicable deduction amount, if: (a) The value of the decedent's qualified family-owned business interests exceed 50 percent of the dece... |
83.100.050 | Tax returns—Filing dates—Extensions—Extensions during state of emergency—Exemption. | (1) Except as provided in subsection (7) of this section, a Washington return must be filed if the gross estate equals or exceeds the applicable exclusion amount. (2) If a Washington return is required as provided in subsection (1) of this section: (a) A person required to file a federal return must file with the depar... |
83.100.060 | Date payment due—Extensions. | (1) The taxes imposed by this chapter shall be paid by the person required to file a Washington return on or before the date the Washington return is required to be filed under RCW 83.100.050 , not including any extension of time for filing. Payment delivered to the department by United States mail shall be considered ... |
83.100.070 | Interest on amount due—Penalty for late filing—Exceptions—Rules. | (1) For periods before January 2, 1997, any tax due under this chapter which is not paid by the due date under RCW 83.100.060 (1) shall bear interest at the rate of twelve percent per annum from the date the tax is due until the date of payment. (2) Interest imposed under this section for periods after January 1, 1997,... |
83.100.080 | Department to issue release. | The department shall issue a release when the tax due under this chapter has been paid. Upon issuance of a release, all property subject to the tax shall be free of any claim for the tax by the state.
[ 1988 c 64 s 9 ; 1986 c 44 s 2 ; 1981 2nd ex.s. c 7 s 83.100.080 (Initiative Measure No. 402, approved November 3, 198... |
83.100.090 | Amended returns—Adjustments or final determinations. | Notwithstanding the periods of limitation in RCW 83.100.095 and 83.100.130 : (1) If the person required to file the Washington return under RCW 83.100.050 files an amended federal return, that person shall immediately file with the department an amended Washington return with a copy of the amended federal return. If th... |
83.100.095 | Examination by department of returns, other information—Assessment of additional tax, interest. | (1) If upon examination of any returns or from other information obtained by the department it appears that a tax or penalty has been paid less than that properly due, the department shall assess against the taxpayer an additional amount found to be due and shall add interest as provided in RCW 83.100.070 on the tax on... |
83.100.110 | Tax lien. | (1) Unless any tax due under this chapter is sooner paid in full, it shall be a lien upon the property subject to the tax for a period of ten years from the date of the transfer, except that any part of the property which is used for the payment of claims against the property or expenses of its administration, allowed ... |
83.100.120 | Liability for failure to pay tax before distribution or delivery. | (1)(a) Except as otherwise provided in this subsection, any personal representative who distributes any property without first paying, securing another's payment of, or furnishing security for payment of the taxes due under this chapter is personally liable for the taxes due to the extent of the value of any property t... |
83.100.130 | Refund for overpayment—Requirements. | (1) If, upon receipt of an application by a taxpayer for a refund, or upon examination of the returns or records of any taxpayer, the department determines that within the statutory period for assessment of taxes, penalties, or interest prescribed by RCW 83.100.095 a person required to file the Washington return under ... |
83.100.140 | Criminal acts relating to tax returns. | Any person required to file the Washington return who willfully fails to file a Washington return when required by this chapter or who willfully files a false return commits a gross misdemeanor as defined in Title 9A RCW and shall be punished as provided in Title 9A RCW for the perpetration of a gross misdemeanor.
[ 20... |
83.100.150 | Collection of tax—Findings filed in court. | The department may collect the estate tax imposed under RCW 83.100.040 , including interest and penalties, and shall represent this state in all matters pertaining to the same, either before courts or in any other manner. At any time after the Washington return is due, the department may file its findings regarding the... |
83.100.160 | Clerk to give notice of filings. | Upon filing findings under RCW 83.100.150 , the clerk of the superior court shall give notice of the filing by causing notice thereof to be posted at the courthouse in the county in which the court is located. In addition, the department of revenue shall give notice of the filing to all persons interested in the procee... |
83.100.170 | Court order. | At any time after the expiration of sixty days from the mailing of the notice under RCW 83.100.160 , if no objection to the findings is filed, the superior court or a judge thereof shall, without further notice, give and make its order confirming the findings and fixing the tax in accordance therewith.
[ 1988 c 64 s 16... |
83.100.180 | Objections. | At any time prior to the making of an order under RCW 83.100.170 , any person having an interest in property subject to the tax may file objections in writing with the clerk of the superior court and serve a copy thereof upon the department, and the same shall be noted for trial before the court and a hearing had there... |
83.100.190 | Hearing by court. | Upon the hearing of objections under RCW 83.100.180 , the court shall make such order as it may deem proper. For the purposes of the hearing, the findings of the department shall be presumed to be correct and it shall be the duty of the objector or objectors to proceed in support of the objection or objections.
[ 1988 ... |
83.100.200 | Administration—Rules. | The department shall adopt such rules as may be necessary to carry into effect the provisions of this chapter, including rules relating to returns for taxes due under this chapter. The rules shall have the same force and effect as if specifically set forth in this chapter, unless declared invalid by a judgment of a cou... |
83.100.210 | Application of chapter82.32RCW—Closing agreements authorized. | (1) The following provisions of chapter 82.32 RCW have full force and application with respect to the taxes imposed under this chapter unless the context clearly requires otherwise: RCW 82.32.110 , 82.32.120 , 82.32.130 , 82.32.320 , 82.32.330 , and 82.32.340 . The definitions in this chapter have full force and applic... |
83.100.220 | Deposit of funds into education legacy trust account. | All receipts from taxes, penalties, interest, and fees collected under this chapter must be deposited into the education legacy trust account.
[ 2005 c 516 s 16 .]
Finding — Intent — Application — Severability — Effective date — 2005 c 516: See notes following RCW 83.100.040 . |
83.100.230 | Education legacy trust account. | The education legacy trust account is created in the state treasury. Money in the account may be spent only after appropriation. Expenditures from the account may be used only for support of the common schools, and for expanding access to higher education through funding for new enrollments and financial aid, early lea... |
83.100.900 | Repeals and saving. | (1) The following chapters and their session law bases are each repealed: Chapters 83.01 , 83.04, 83.05, 83.08, 83.12, 83.14, 83.16, 83.20, 83.24, 83.28, 83.32, 83.36, 83.40, 83.44, 83.48, 83.52, 83.58, 83.60, and 83.98 RCW. (2) These repeals shall not be construed as affecting any existing right acquired under the sta... |
83.100.901 | Section captions not part of law. | As used in this act, section captions constitute no part of the law.
[ 1981 2nd ex.s. c 7 s 83.100.170 (Initiative Measure No. 402, approved November 3, 1981).] |
83.100.902 | New chapter. | Sections 83.100.010 through 83.100.150 of this act shall constitute a new chapter in Title 83 RCW to be designated chapter 83.100 RCW.
[ 1981 2nd ex.s. c 7 s 83.100.180 (Initiative Measure No. 402, approved November 3, 1981).] |
83.100.903 | Effective date—1981 2nd ex.s. c 7. | This act shall take effect January 1, 1982.
[ 1981 2nd ex.s. c 7 s 83.100.190 (Initiative Measure No. 402, approved November 3, 1981).] |
83.100.906 | Construction—Chapter applicable to state registered domestic partnerships—2009 c 521. | For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married person... |
83.110A.010 | Definitions. | The following definitions apply throughout this chapter unless the context clearly requires otherwise. (1) "Apportionable estate" means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by: (a) Any claim or expense allowable as a deduction for purposes of the t... |
83.110A.020 | Apportionment by will or other dispositive instrument. | (1) Except as otherwise provided in subsection (3) of this section, the following rules apply: (a) To the extent that a provision of a decedent's will provides for the apportionment of an estate tax, the tax must be apportioned accordingly. (b) Any portion of an estate tax not apportioned pursuant to (a) of this subsec... |
83.110A.030 | Statutory apportionment of estate taxes. | To the extent that apportionment of an estate tax is not controlled by an instrument described in RCW 83.110A.020 and except as otherwise provided in RCW 83.110A.050 and 83.110A.060 , the following rules apply: (1) Subject to subsections (2), (3), and (4) of this section, the estate tax is apportioned ratably to each p... |
83.110A.040 | Credits and deferrals. | Except as otherwise provided in RCW 83.110A.050 and 83.110A.060 , the following rules apply to credits and deferrals of estate taxes: (1) A credit resulting from the payment of gift taxes or from estate taxes paid on property previously taxed inures ratably to the benefit of all persons to which the estate tax is appor... |
83.110A.050 | Insulated property—Advancement of tax. | (1) As used in this section: (a) "Advanced fraction" means a fraction that has as its numerator the amount of the advanced tax and as its denominator the value of the interests in insulated property to which that tax is attributable. (b) "Advanced tax" means the aggregate amount of estate tax attributable to interests ... |
83.110A.060 | Apportionment and recapture of special elective benefits. | (1) As used in this section: (a) "Special elective benefit" means a reduction in an estate tax obtained by an election for: (i) A reduced valuation of specified property that is included in the gross estate; (ii) A deduction from the gross estate, other than a marital or charitable deduction, allowed for specified prop... |
83.110A.070 | Securing payment of estate tax from property in possession of fiduciary. | (1) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made. (2) A fiduciary may withhold from a distributee the estate tax apportioned to and the estate tax required to be advanced by the distributee. (3) As a condition to a ... |
83.110A.080 | Collection of estate tax by fiduciary. | (1) A fiduciary responsible for payment of an estate tax may collect from any person the estate tax apportioned to and the estate tax required to be advanced by the person. (2) Except as otherwise provided in RCW 83.110A.050 , any estate tax due from a person that cannot be collected from the person may be collected by... |
83.110A.090 | Right of reimbursement. | (1) A person required under RCW 83.110A.080 to pay an estate tax greater than the amount due from the person under RCW 83.110A.020 or 83.110A.030 has a right to reimbursement from another person to the extent that the other person has not paid the tax required by RCW 83.110A.020 or 83.110A.030 and a right to reimbursem... |
83.110A.100 | Action to determine or enforce chapter—Application of chapter11.96ARCW. | Chapter 11.96A RCW applies to issues, questions, or disputes that arise under or that relate to this chapter. Any and all such issues, questions, or disputes may be resolved judicially or nonjudicially under chapter 11.96A RCW.
[ 2005 c 332 s 11 .] |
83.110A.110 | Uniformity of application and construction. | In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.
[ 2005 c 332 s 12 .] |
83.110A.900 | Short title. | This chapter may be cited as the Washington Uniform Estate Tax Apportionment Act of 2005.
[ 2005 c 332 s 1 .] |
83.110A.902 | Effective date—2005 c 332. | This act takes effect January 1, 2006.
[ 2005 c 332 s 17 .] |
83.110A.904 | Application—2005 c 332. | (1) This act takes effect for estate tax due on account of decedents who die on or after January 1, 2006. (2) Sections 2 through 7 of this act do not apply to a decedent who dies after December 31, 2005, if the decedent continuously lacked testamentary capacity from January 1, 2006, until the date of death. For such a ... |
83.110A.905 | Construction—Chapter applicable to state registered domestic partnerships—2009 c 521. | For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married person... |
84.04.010 | Introductory. | Unless otherwise expressly provided or unless the context indicates otherwise, terms used in this title shall have the meaning given to them in this chapter.
[ 1961 c 15 s 84.04.010 .] |
84.04.020 | "Assessed valuation of taxable property," and similar terms. | The terms "assessed valuation of taxable property", "valuation of taxable property", "value of taxable property", "taxable value of property", "property assessed" and "value" whenever used in any statute, law, charter or ordinance with relation to the levy of taxes in any taxing district, shall be held and construed to... |
84.04.030 | "Assessed value of property." | "Assessed value of property" shall be held and construed to mean the aggregate valuation of the property subject to taxation by any taxing district as placed on the last completed and balanced tax rolls of the county preceding the date of any tax levy.
[ 2001 c 187 s 2 ; 1997 c 3 s 102 (Referendum Bill No. 47, approved... |
84.04.040 | "Assessment year," "fiscal year." | The assessment year contemplated in this title and the fiscal year contemplated in this title shall commence on January 1st and end on December 31st in each year.
[ 1961 c 15 s 84.04.040 . Prior: 1939 c 206 s 39 ; 1925 ex.s. c 130 s 81 ; 1897 c 71 s 66 ; 1893 c 124 s 67 ; 1890 p 560 s 82 ; RRS s 11242.] |
84.04.045 | "County auditor." | "County auditor" shall be construed to mean registrar or recorder, whenever it shall be necessary to use the same to the proper construction of this title.
[ 1961 c 15 s 84.04.045 . Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; 1886 p 48 s 2, part; Code 1881 s 2830,... |
84.04.047 | "Department." | "Department" means the department of revenue of the state of Washington.
[ 1979 c 107 s 25 .] |
84.04.050 | "Householder." | "Householder" shall be taken to mean and include every person, married, in a state registered domestic partnership, or single, who resides within the state of Washington being the owner or holder of an estate or having a house or place of abode, either as owner or lessee.
[ 2009 c 521 s 195 ; 1961 c 15 s 84.04.050 . Pr... |
84.04.055 | "Legal description." | "Legal description" shall be given its commonly accepted meaning, but for property tax purposes, the parcel number is sufficient for the legal description.
[ 1989 c 378 s 6 .] |
84.04.060 | "Money," "moneys." | "Money" or "moneys" shall be held to mean coin or paper money issued by the United States government.
[ 1998 c 106 s 12 ; 1961 c 15 s 84.04.060 . Prior: 1925 ex.s. c 130 s 6, part; 1897 c 71 s 4, part; 1893 c 124 s 4, part; 1890 p 531 s 4, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; RRS s 11110, part.] |
84.04.065 | Number and gender. | Every word importing the singular number only may be extended to or embrace the plural number, and every word importing the plural number may be applied and limited to the singular number, and every word importing the masculine gender only may be extended and applied to females as well as males.
[ 1961 c 15 s 84.04.065... |
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