Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.73.010 Definitions.
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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…
RCW 82.73.020 Application for credit.
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(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 c…
RCW 82.73.025 Approved contribution deadline for tax credit.
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(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 contri…
RCW 82.73.030 Credit authorized—Limitations.
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(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 cre…
RCW 82.73.040 Filing requirements.
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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 i…
RCW 82.73.050 Administrative assistance by archaeology and historic preservation.
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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.]Notes:Finding—Effective date—2010 c 30: Se…
RCW 82.73.060 Application of chapter 82.32 RCW.
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Chapter 82.32 RCW applies to the administration of this chapter.[ 2005 c 514 s 907.]Notes: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 fol…
RCW 82.73.900 Expiration of chapter.
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This chapter expires January 1, 2032.[ 2021 c 112 s 3.]Notes:Finding—Intent—Effective date—2021 c 112: See notes following RCW 82.73.030.