Revised Code of Washington
2023 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 fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.
82.02.030Additional tax rates.
82.02.040Authority of operating agencies to levy taxes.
82.02.050Impact fees—Intent—Limitations.
82.02.060Impact fees—Local ordinances—Required provisions—Exemptions.
82.02.070Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
82.02.080Impact fees—Refunds.
82.02.090Impact fees—Definitions.
82.02.100Impact fees—Exception, mitigation fees paid under chapter 43.21C RCW.
82.02.110Impact fees—Extending 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 agreement—Intent—Report.
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 organizations—Liability for certain taxes and fees.
82.02.250Nexus—Requirement to pay taxes and fees.
82.02.260Seller obligation to collect sales taxes.