GroundRules
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- RCW 82.92.070 · Certificate of occupancy—Process after issuance.
- RCW 82.92.080 · Annual report by conditional recipient—Annual tax performance report—Report by city.
- RCW 82.92.090 · Application to department. (Expires July 1, 2032.)
- RCW 82.92.100 · Tax deferral certificates. (Expires July 1, 2032.)
- RCW 82.92.110 · Discontinued compliance with program requirements—Payment of taxes, interest, and penalties.
- RCW 82.92.120 · Transfer of project ownership.
- RCW 82.94.005 · Findings—Intent.
- RCW 82.94.010 · Definitions.
- RCW 82.94.020 · Applications. (Expires July 1, 2032.)
- RCW 82.94.030 · Tax deferral certificates. (Expires July 1, 2032.)
- RCW 82.94.040 · Requirements for recipients—Meaningful construction.
- RCW 82.94.050 · Annual tax preference performance report—Repayment of deferred taxes.
- RCW 82.94.060 · List of qualifying counties.
- RCW 82.94.070 · Conditions for lessors.
- RCW 82.94.080 · Applicability of general administrative provisions.
- RCW 82.94.090 · Applications, reports, and information subject to disclosure.
- RCW 82.94.900 · Effective date—2022 c 257.
- RCW 82.96.005 · Definitions. (Effective January 1, 2028.)
- RCW 82.96.010 · Tax on renewable energy generation or storage—Rates—Administration. (Effective until January 1, 2028.)
- RCW 82.96.020 · Renewable energy local benefit account. (Effective until January 1, 2028.)
- RCW 82.96.030 · Administration—Application of chapter 82.32 RCW. (Effective until January 1, 2028.)
- RCW 82.96.040 · State renewable energy excise tax. (Effective January 1, 2028.)
- RCW 82.96.050 · State and local energy excise taxes—Rates. (Effective January 1, 2028.)
- RCW 82.96.060 · State and local energy excise taxes—Opt in—Property tax exemption. (Effective January 1, 2028.)
- RCW 82.96.070 · Special local renewable energy excise tax. (Effective January 1, 2028.)
- RCW 82.96.080 · Local investment distribution account. (Effective January 1, 2028.)
- RCW 82.96.800 · Administration—Application of chapter 82.32 RCW. (Effective January 1, 2028.)
- RCW 82.96.810 · Rule making. (Effective January 1, 2028.)
- RCW 82.98.010 · Continuation of existing law.
- RCW 82.98.020 · Title, chapter, section headings not part of law.
- RCW 82.98.030 · Invalidity of part of title not to affect remainder.
- RCW 82.98.035 · Saving—1967 ex.s. c 149.
- RCW 82.98.040 · Repeals and saving.
- RCW 82.98.050 · Emergency—1961 c 15.
- RCW 82A.04.010 · Definitions.
- RCW 82A.04.015 · Undefined terms—Conformity with federal Internal Revenue Code.
- RCW 82A.04.030 · Tax imposed—Rates.
- RCW 82A.04.050 · Distribution of tax revenues.
- RCW 82A.04.110 · Credit—Income taxes due to another jurisdiction.
- RCW 82A.04.120 · Credit—Business and occupation and public utility taxes.
- RCW 82A.04.130 · Credit—Washington capital gains taxes.
- RCW 82A.04.140 · Credit—Pass-through entity tax payments.
- RCW 82A.04.200 · Base income—Generally.
- RCW 82A.04.210 · Base income—Long-term capital gains and losses.
- RCW 82A.04.220 · Base income—State and local obligations.
- RCW 82A.04.230 · Base income—State and local taxes.
- RCW 82A.04.240 · Base income—Carryovers.
- RCW 82A.04.250 · Base income—Federal obligations.
- RCW 82A.04.260 · Base income—Incomplete nongrantor trusts.
- RCW 82A.04.270 · Base income—Tribal income.
- RCW 82A.04.310 · Taxable income—Charitable contributions.
- RCW 82A.04.320 · Taxable income—Pass-through entity tax payments.
- RCW 82A.04.330 · Taxable income—Capital construction fund for vessel improvements or acquisition.
- RCW 82A.04.340 · Taxable income—Wagering losses.
- RCW 82A.04.350 · Taxable income—Commercial cannabis activities.
- RCW 82A.04.360 · Taxable income—Standard deduction.
- RCW 82A.04.363 · Taxable income—Standard deduction—Adjustment for nonresidents.
- RCW 82A.04.367 · Taxable income—Standard deduction—Index for inflation.
- RCW 82A.04.410 · Allocation and apportionment—Generally.
- RCW 82A.04.420 · Allocation and apportionment—Pass-through entities—Pro rata share.
- RCW 82A.04.430 · Allocation and apportionment—Nonresident compensation.
- RCW 82A.04.435 · Allocation and apportionment—Nonresident compensation—Members of professional athletic team.
- RCW 82A.04.440 · Allocation and apportionment—Nonresident business activity.
- RCW 82A.04.450 · Allocation and apportionment—Part-year income.
- RCW 82A.04.460 · Allocation and apportionment—Nonresident student athlete income.
- RCW 82A.04.510 · Estimated tax payments.
- RCW 82A.04.520 · Pass-through entity tax election.
- RCW 82A.04.530 · Method of accounting.
- RCW 82A.04.540 · Estimation agreements.
- RCW 82A.04.550 · Tax returns—Filing.
- RCW 82A.04.560 · Tax returns—Separate and joint returns.
- RCW 82A.04.600 · Crimes—Tax evasion—Failure to pay, file.
- RCW 82A.04.610 · Administration of chapter consistent with chapter 82.32 RCW.
- RCW 82A.04.620 · Application of federal Internal Revenue Code.
- RCW 82A.04.650 · Rule making.
- RCW 82A.04.660 · Annual reports—2026 c 238.
- RCW 82A.04.800 · Advisory group.
- RCW 83.100.010 · Short title.
- RCW 83.100.020 · Definitions.
- RCW 83.100.040 · Estate tax imposed—Amount of tax.
- RCW 83.100.046 · Deduction—Property used for farming—Requirements, conditions.
- RCW 83.100.047 · Marital deduction, qualified domestic trust—Election—State registered domestic partner entitled to deduction—Other deductions taken for income tax purposes disallowed.
- RCW 83.100.048 · Deduction—Qualified family-owned business interests.
- RCW 83.100.050 · Tax returns—Filing dates—Extensions—Extensions during state of emergency—Exemption.
- RCW 83.100.060 · Date payment due—Extensions.
- RCW 83.100.070 · Interest on amount due—Penalty for late filing—Exceptions—Rules.
- RCW 83.100.080 · Department to issue release.
- RCW 83.100.090 · Amended returns—Adjustments or final determinations.
- RCW 83.100.095 · Examination by department of returns, other information—Assessment of additional tax, interest.
- RCW 83.100.110 · Tax lien.
- RCW 83.100.120 · Liability for failure to pay tax before distribution or delivery.
- RCW 83.100.130 · Refund for overpayment—Requirements.
- RCW 83.100.140 · Criminal acts relating to tax returns.
- RCW 83.100.150 · Collection of tax—Findings filed in court.
- RCW 83.100.160 · Clerk to give notice of filings.
- RCW 83.100.170 · Court order.
- RCW 83.100.180 · Objections.
- RCW 83.100.190 · Hearing by court.
- RCW 83.100.200 · Administration—Rules.
- RCW 83.100.210 · Application of chapter 82.32 RCW—Closing agreements authorized.