Revised Code of Washington
2024 Archive

Chapter 82.02 RCW
GENERAL PROVISIONS
PDF of Chapter Digest
PDF of Complete Chapter
Sections
82.02.010Definitions.
82.02.020State preempts certain tax fieldsFees prohibited for the development of land or buildingsVoluntary payments by developers authorizedLimitationsExceptions.
82.02.030Additional tax rates.
82.02.040Authority of operating agencies to levy taxes.
82.02.050Impact feesIntentLimitations.
82.02.060Impact feesLocal ordinancesRequired provisionsExemptions.
82.02.070Impact feesRetained in special accountsLimitations on useAdministrative appeals.
82.02.080Impact feesRefunds.
82.02.090Impact feesDefinitions.
82.02.100Impact feesException, mitigation fees paid under chapter 43.21C RCW.
82.02.110Impact feesExtending use of school impact fees.
82.02.200Contract to issue conditional federal employer identification numbers, credentials, and documents in conjunction with license applications.
82.02.210Washington compliance with streamlined sales and use tax agreementIntentReport.
82.02.220Exclusion of steam, electricity, or electrical energy from definition of certain terms.
82.02.230One statewide rate and one jurisdiction-wide rate for sales and use taxes.
82.02.240Professional employer organizationsLiability for certain taxes and fees.
82.02.250NexusRequirement to pay taxes and fees.
82.02.260Seller obligation to collect sales taxes.