Title 82 — Title 82 EXCISE TAXES

62 chapters · 1,436 sections in this title.

1,436 sectionsFiltered byTitle 82

RCW 82.90.080 Conditions for lessors.
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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 benefi…
RCW 82.90.900 Effective date—2022 c 161.
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This act takes effect July 1, 2022.[ 2022 c 161 s 12.]
RCW 82.92.005 Findings.
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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 o…
RCW 82.92.007 Purpose.
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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 c…
RCW 82.92.010 Definitions.
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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 othe…
RCW 82.92.020 Requirements for governing authorities.
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(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 pl…
RCW 82.92.030 Requirements for applicants.
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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…
RCW 82.92.040 Conditional certification.
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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 t…
RCW 82.92.050 Approval of applications—Appeals.
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(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…
RCW 82.92.060 Application fee.
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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 appl…
RCW 82.92.070 Certificate of occupancy—Process after issuance.
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(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 qualifie…
RCW 82.92.080 Annual report by conditional recipient—Annual tax performance report—Report by city.
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(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 stateme…
RCW 82.92.090 Application to department.
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(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 const…
RCW 82.92.100 Tax deferral certificates.
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(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 …
RCW 82.92.110 Discontinued compliance with program requirements—Payment of taxes, interest, and penalties.
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(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 us…
RCW 82.92.120 Transfer of project ownership.
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(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 transf…
RCW 82.94.005 Findings—Intent.
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(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 degre…
RCW 82.94.010 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 deferral under this chapter.(2) "Department" means the department of revenue.(3) "Eligible area" means a qualifying count…
RCW 82.94.020 Applications.
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(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 ap…
RCW 82.94.030 Tax deferral certificates.
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(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 chapt…
RCW 82.94.040 Requirements for recipients—Meaningful construction.
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(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 …
RCW 82.94.050 Annual tax preference performance report—Repayment of deferred taxes.
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(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 defer…
RCW 82.94.060 List of qualifying counties.
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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 ca…
RCW 82.94.070 Conditions for lessors.
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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 defer…
RCW 82.94.080 Applicability of general administrative provisions.
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Chapter 82.32 RCW applies to the administration of this chapter.[ 2022 c 257 s 109.]
RCW 82.94.090 Applications, reports, and information subject to disclosure.
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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.]
RCW 82.94.900 Effective date—2022 c 257.
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This act takes effect July 1, 2022.[ 2022 c 257 s 206.]
RCW 82.96.010 Tax on renewable energy generation or storage—Rates—Administration.
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*** CHANGE IN 2026 *** (SEE 1960-S3.SL) ***(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 foll…
RCW 82.96.020 Renewable energy local benefit account.
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*** CHANGE IN 2026 *** (SEE 1960-S3.SL) ***(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. …
RCW 82.96.030 Administration—Application of chapter 82.32 RCW.
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*** CHANGE IN 2026 *** (SEE 1960-S3.SL) ***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.]Notes:Tax pref…
RCW 82.98.010 Continuation of existing law.
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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.]
RCW 82.98.020 Title, chapter, section headings not part of law.
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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.]
RCW 82.98.030 Invalidity of part of title not to affect remainder.
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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, s…
RCW 82.98.035 Saving—1967 ex.s. c 149.
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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 r…
RCW 82.98.040 Repeals and saving.
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See 1961 c 15 s 82.98.040.
RCW 82.98.050 Emergency—1961 c 15.
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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.]