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 - [Expires 7/1/2025] Exemptions-Electric vehicle infrastructure
- Section 82.29A.130 - [Effective Until 1/1/2034] Exemptions-Certain property
- Section 82.29A.130 - [Effective 1/1/2034] 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 - [Expires 7/1/2040] Exemptions-Certain leasehold interests related to the manufacture of superefficient airplanes
- Section 82.29A.138 - Exemptions-Certain amateur radio repeaters
- Section 82.29A.139 - Exemptions-Leasehold interests in public lands used for affordable housing
- Section 82.29A.140 - Rules and regulations
- Section 82.29A.160 - Improvements not defined as contract rent taxable under Title 84 RCW