Washington Code|Chapter 82.29A - Leasehold excise tax.

Section 82.29A.010 - Legislative findings and recognition.

Section 82.29A.020 - Definitions.

Section 82.29A.025 - Tax preferences—Expiration dates.

Section 82.29A.030 - Tax imposed—Credit—Additional tax imposed.

Section 82.29A.040 - Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.

Section 82.29A.050 - Payment—Due dates—Collection and remittance—Liability—Reporting.

Section 82.29A.055 - Payment in lieu of leasehold excise tax—Property owned by Indian tribe.

Section 82.29A.060 - Administration—Appraisal appeal—Audits.

Section 82.29A.070 - Disposition of revenue.

Section 82.29A.080 - Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.

Section 82.29A.090 - Distributions to counties and cities.

Section 82.29A.100 - Distributions by county treasurers.

Section 82.29A.110 - Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.

Section 82.29A.120 - Allowable credits.

Section 82.29A.125 - Exemptions—Electric vehicle infrastructure.

Section 82.29A.130 - Exemptions—Certain property.

Section 82.29A.132 - Exemptions—Operation of state route No. 16.

Section 82.29A.134 - Exemptions—Sales/leasebacks by regional transit authorities.

Section 82.29A.135 - Exemptions—Property used for the operation of an anaerobic digester.

Section 82.29A.136 - Exemptions—Certain residential and recreational lots.

Section 82.29A.137 - Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes.

Section 82.29A.138 - Exemptions—Certain amateur radio repeaters.

Section 82.29A.140 - Rules and regulations.

Section 82.29A.160 - Improvements not defined as contract rent taxable under Title 84 RCW.

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