Washington Administrative Code Title 458 (Department of Revenue)

520 sections.

• 458-02-100 Declaration of Purpose and Authority
• 458-02-200 Business Licensing Service—Applications, Licenses, Renewals—Fees
• 458-02-201 Business Licensing Service—Business License Transfer
• 458-02-202 Business Licensing Service—Notification of Changes
• 458-02-300 Trade Names—Registration—Fees—Search—Changes
• 458-07-010 Valuation and Revaluation of Real Property—Introduction
• 458-07-015 Revaluation of Real Property
• 458-07-025 Revaluation of Real Property—Plan Submitted to Department of Revenue
• 458-07-030 True and Fair Value—Defined—Criteria—Highest and Best Use—Data From Property Owner
• 458-07-035 Listing of Property—Subdivisions and Segregation of Interests
• 458-10-010 Accreditation of Real Property Appraisers—Implementation—Definitions
• 458-10-020 Application for Accreditation
• 458-10-030 Accreditation Examination—Prerequisites—Waiver Or Exemption—Reexamination
• 458-10-040 Accreditation Certificate
• 458-10-050 Continuing Education Requirements—Appraisal Practice and Ethics
• 458-10-060 Standards of Practice
• 458-10-070 Denial, Suspension, Or Revocation of Accreditation
• 458-12-005 Definition—Property—Personal
• 458-12-010 Definition—Property—Real
• 458-12-012 Definition—Irrigation Systems—Real—Personal
• 458-12-025 Compensation for Assistance by Department of Revenue at Request of Assessor
• 458-12-035 Department Approved Forms
• 458-12-045 Listing of Real Property—Contracts for Sale of Public Lands
• 458-12-050 Omitted Property and Omitted Value
• 458-12-055 Taxable Situs—Real Property
• 458-12-060 Listing of Personal Property
• 458-12-110 Listing of Personal Property by the Assessor—Penalties for Failing to List Personal Property and for Making a False Or Fraudulent Listing
• 458-12-115 Personalty—Taxable Situs—In General
• 458-12-120 Situs of Personalty—Beer Kegs
• 458-12-140 Taxing District Boundaries—Designation of Tax Code Area
• 458-12-155 Listing of Property—Public Lands—Federal Lands—Exclusive Or Concurrent Jurisdiction
• 458-12-160 Listing of Property—Public Land—Conveyances
• 458-12-165 Listing of Property—Public Lands—Purchase by State, County Or City
• 458-12-170 Listing of Property—Public Lands—Possessory Rights
• 458-12-175 Listing of Property—Public Lands—Leasehold Interests and Improvements
• 458-12-180 Listing of Property—Public Lands—Public Body As Lessee—Improvements
• 458-12-251 Computer Software—Definitions—Valuation
• 458-12-295 Exemption—Agricultural Products—Grains, Flour, Fruit, Vegetables and Fish—Cancellation
• 458-12-296 Exemption—Ores and Metals
• 458-12-310 Valuation of Property—Personal Property
• 458-12-342 New Construction—Assessment
• 458-12-343 New Construction—Reports
• 458-12-360 Notice of Change in Value of Real Property
• 458-14-001 Boards of Equalization—Introduction
• 458-14-005 Definitions
• 458-14-015 Jurisdiction of County Boards of Equalization
• 458-14-025 Assessment Roll Adjustments Not Requiring Board Action
• 458-14-026 Assessment Roll Corrections Agreed to by Taxpayer
• 458-14-035 Qualifications of Members—Term—Organization of Board—Quorum—Adjournment—Alternate and Interim Members
• 458-14-046 Regularly Convened Session—Board Duties—Presumption
• 458-14-056 Petitions—Time Limits—Waiver of Filing Deadline for Good Cause
• 458-14-066 Requests for Valuation Information—Duty to Exchange Documentary Information—Time Limits
• 458-14-076 Hearings on Petitions—Withdrawal
• 458-14-087 Evidence of Value—Admissibility—Weight
• 458-14-095 Record of Hearings
• 458-14-105 Hearings—Open Sessions—Exceptions
• 458-14-116 Orders of the Board—Notice of Value Adjustment—Effective Date
• 458-14-127 Reconvened Boards—Authority
• 458-14-136 Hearing Examiners
• 458-14-146 Conflicts of Interest
• 458-14-156 Training Seminars
• 458-14-160 Continuances—Ex Parte Contact
• 458-14-170 Appeals to the State Board of Tax Appeals
• 458-14-171 Direct Appeals to Board of Tax Appeals
• 458-15-005 Purpose
• 458-15-010 Authority
• 458-15-015 Definitions
• 458-15-020 Application
• 458-15-030 Multiple Applications
• 458-15-040 Costs and Fees
• 458-15-050 Qualifications
• 458-15-060 Processing of the Agreement
• 458-15-070 Disqualification Or Removal
• 458-15-080 Disqualification Or Removal—Effective Date
• 458-15-090 Additional Tax
• 458-15-100 Appeals
• 458-15-110 Exemption of Portion of Historic Property
• 458-15-120 Revaluation and New Construction
• 458-16-080 Improvements to Single Family Dwellings—Definitions—Exemption—Limitation—Appeal Rights
• 458-16-100 Property Tax Exemptions, Generally, Rules of Construction
• 458-16-110 Initial Application and Renewal Declaration
• 458-16-115 Personal Property Exemptions for Household Goods, Furnishings, and Personal Effects, and for the Head of a Family
• 458-16-120 Appeals
• 458-16-130 Change in Taxable Status of Real Property
• 458-16-150 Cessation of Use—Taxes Collectible for Prior Years
• 458-16-165 Conditions Under Which Nonprofit Organizations, Associations, Or Corporations May Obtain a Property Tax Exemption
• 458-16-180 Public Burying Grounds Or Cemeteries
• 458-16-190 Churches, Parsonages and Convents
• 458-16-200 Land Upon Which a Church Or Parsonage Shall Be Built
• 458-16-210 Nonprofit Organizations, Associations, Or Corporations Organized and Conducted for Nonsectarian Purposes
• 458-16-215 Nonprofit Organizations That Solicit, Collect, and Distribute Gifts, Donations, Or Grants
• 458-16-220 Church Camps
• 458-16-230 Character Building Organizations
• 458-16-240 Veterans Organizations
• 458-16-245 Student Loan Agencies
• 458-16-260 Nonprofit Child Day Care Centers, Free Libraries, Orphanages, Homes for Sick Or Infirm, Hospitals, Outpatient Dialysis Facilities
• 458-16-266 Homeownership Development
• 458-16-270 Schools and Colleges
• 458-16-280 Art, Scientific, and Historical Collections
• 458-16-282 Musical, Dance, Artistic, Dramatic and Literary Associations
• 458-16-284 Fire Companies
• 458-16-286 Humane Societies
• 458-16-290 Nature Conservancy Lands
• 458-16-300 Public Meeting Hall—Public Meeting Place—Community Meeting Hall
• 458-16-310 Community Celebration Facilities
• 458-16-320 Emergency Or Transitional Housing
• 458-16-330 Sheltered Workshops for Persons with Disabilities
• 458-16-340 Multipurpose Senior Citizen Centers
• 458-16-560 Housing for Qualifying Households
• 458-16-1000 Property Belonging to Federally Recognized Indian Tribes—Definitions—Exemption—Declaration Process—Appeal Rights
• 458-16A-010 Nonprofit Homes for the Aging
• 458-16A-020 Nonprofit Homes for the Aging—Initial Application and Annual Renewal
• 458-16A-100 Senior Citizen, Persons with Disabilities, and Veterans with Disabilities Exemption—Definitions
• 458-16A-110 Senior Citizen, Disabled Person, and Disabled Veteran Exemption—Gross Income
• 458-16A-115 Senior Citizen, Disabled Person, and Disabled Veteran Exemption—Adjusted Gross Income
• 458-16A-120 Senior Citizen, Persons with Disabilities, and Veterans with Disabilities Exemption—Determining Combined Disposable Income
• 458-16A-130 Senior Citizen, Persons with Disabilities, and Veterans with Disabilities Exemption—Qualifications for Exemption
• 458-16A-135 Senior Citizen, Persons with Disabilities, and Veterans with Disabilities Exemption—Application Procedures
• 458-16A-140 Senior Citizen, Disabled Person, and Disabled Veteran Exemption—Exemption Described—Exemption Granted—Exemption Denied—Freezing Property Values
• 458-16A-150 Senior Citizen, Disabled Person, and Disabled Veteran Exemption—Requirements for Keeping the Exemption
• 458-17-101 Assessment and Taxation of Ships and Vessels
• 458-18-010 Deferral of Special Assessments and Property Taxes—Definitions
• 458-18-020 Deferral of Special Assessments And/Or Property Taxes—Qualifications for Deferral
• 458-18-030 Deferral of Special Assessments And/Or Property Taxes—Declarations to Defer—Filing—Forms
• 458-18-040 Deferral of Special Assessments And/Or Property Taxes—Lien of State—Mortgage—Purchase Contract—Deed of Trust
• 458-18-050 Deferral of Special Assessments And/Or Property Taxes—Declarations to Renew Deferral—Filing—Forms
• 458-18-060 Deferral of Special Assessments And/Or Property Taxes—Limitations of Deferral—Interest
• 458-18-070 Deferral of Special Assessments And/Or Property Taxes—Duties of the County Assessor
• 458-18-080 Deferral of Special Assessments And/Or Property Taxes—Duties of the Department of Revenue—State Treasurer
• 458-18-090 Deferral of Special Assessments And/Or Property Taxes—Appeals
• 458-18-100 Deferral of Special Assessments And/Or Property Taxes—When Payable—Collection—Partial Payment
• 458-18-210 Refunds—Procedure—Interest
• 458-18-215 Refunds—Payment Under Protest Requirements
• 458-18-220 Refunds—Rate of Interest
• 458-18-500 Deposit of Moneys, Assessments Or Taxes—Purpose
• 458-18-510 Definitions
• 458-18-520 Agreement
• 458-18-530 Prohibition of Deposit
• 458-18-540 General Provisions
• 458-18-550 Expenditure of Funds
• 458-18A-010 Deferral of Special Assessments and Property Taxes—Definitions
• 458-18A-020 Deferral of Special Assessments And/Or Property Taxes—Qualifications for Deferral
• 458-18A-030 Deferral of Special Assessments And/Or Property Taxes—Declarations to Defer—Filing—Forms
• 458-18A-040 Deferral of Special Assessments And/Or Property Taxes—Lien of State—Mortgage—Purchase Contract—Deed of Trust
• 458-18A-050 Deferral of Special Assessments And/Or Property Taxes—Declarations to Renew Deferral—Filing—Forms
• 458-18A-060 Deferral of Special Assessments And/Or Property Taxes—Limitations of Deferral—Interest
• 458-18A-070 Deferral of Special Assessments And/Or Property Taxes—Duties of the County Assessor
• 458-18A-080 Deferral of Special Assessments And/Or Property Taxes—Duties of the Department of Revenue—State Treasurer
• 458-18A-090 Deferral of Special Assessments And/Or Property Taxes—Appeals
• 458-18A-100 Deferral of Special Assessments And/Or Property Taxes—When Payable—Collection—Partial Payment
• 458-19-005 Definitions
• 458-19-010 Levy Limit and Levy Rate Calculations
• 458-19-020 Levy Limit—Method of Calculation
• 458-19-025 Restoration of Regular Levy
• 458-19-030 Levy Limit—Consolidation of Districts
• 458-19-035 Levy Limit—Annexation
• 458-19-040 Levy Limit—Newly Formed Taxing District
• 458-19-045 Levy Limit—Removal of Limit (Lid Lift)
• 458-19-050 Port District Levies
• 458-19-055 Levy Limit—Proration of Earmarked Funds
• 458-19-060 Emergency Medical Service Levy
• 458-19-065 Levy Limit—Protection of Future Levy Capacity
• 458-19-070 Five Dollars and Ninety Cents Statutory Aggregate Dollar Rate Limit Calculation
• 458-19-075 Constitutional One Percent Limit Calculation
• 458-19-080 City Annexed by Fire Protection And/Or Library Districts
• 458-19-085 Refunds—Procedures—Applicable Limits
• 458-19-090 Fire Protection District Formation—Cities and Towns—Highest Lawful Levy
• 458-19-550 State Levy—Apportionment Between Counties
• 458-19-05001 Port District Levies for Industrial Development District Purposes
• 458-20-100 Informal Administrative Reviews
• 458-20-101 Tax Registration and Tax Reporting
• 458-20-102 Reseller Permits
• 458-20-102A Resale Certificates
• 458-20-103 Gift Certificates—Sale Deemed to Occur and Retail Sales Tax Collected at Time of Redemption
• 458-20-104 Small Business Tax Relief Based on Income of Business
• 458-20-105 Employees Distinguished From Persons Engaging in and Operating a Business
• 458-20-106 Casual Or Isolated Sales—Business Reorganizations
• 458-20-107 Requirement to Separately State Sales Tax—Advertised Prices Including Sales Tax
• 458-20-108 Selling Price—Credit Card Service Fees, Foreign Currency, Discounts, Patronage Dividends
• 458-20-109 Finance Charges, Carrying Charges, Interest, Penalties
• 458-20-110 Delivery Charges
• 458-20-111 Advances and Reimbursements
• 458-20-112 Value of Products
• 458-20-113 Ingredients Or Components, Chemicals Used in Processing New Articles for Sale
• 458-20-115 Sales of Packing Materials and Containers
• 458-20-116 Sales And/Or Use of Labels, Name Plates, Tags, Premiums, and Advertising Material
• 458-20-117 Sales And/Or Use of Dunnage
• 458-20-118 Sale Or Rental of Real Estate, License to Use Real Estate
• 458-20-119 Sales by Caterers and Food Service Contractors
• 458-20-120 Sales of Ice
• 458-20-121 Sales of Heat Or Steam—Including Production by Cogeneration
• 458-20-124 Restaurants, Cocktail Bars, Taverns and Similar Businesses
• 458-20-126 Sales of Motor Vehicle Fuel, Special Fuel, and Nonpolluting Fuel
• 458-20-127 Sales of Newspapers, Magazines and Periodicals
• 458-20-128 Real Estate Brokers and Salesmen
• 458-20-129 Gasoline Service Stations
• 458-20-131 Gambling Activities
• 458-20-132 Automobile Dealers/Demonstrator and Executive Vehicles
• 458-20-133 Frozen Food Lockers
• 458-20-134 Commercial Or Industrial Use
• 458-20-135 Extracting Natural Products
• 458-20-136 Manufacturing, Processing for Hire, Fabricating
• 458-20-138 Personal Services Rendered to Others
• 458-20-139 Trade Shops—Printing Plate Makers, Typesetters, and Trade Binderies
• 458-20-140 Photofinishers and Photographers
• 458-20-141 Duplicating Activities and Mailing Bureaus
• 458-20-142 Photographic Equipment and Supplies
• 458-20-143 Printers and Publishers of Newspapers, Magazines, and Periodicals
• 458-20-144 Printing Industry
• 458-20-145 Sourcing Retail Sales for Business and Occupation Tax and State and Local Retail Sales Tax—Sourcing of Use Tax for Purchasers
• 458-20-146 National and State Banks, Mutual Savings Banks, Savings and Loan Associations and Other Financial Institutions
• 458-20-148 Barber and Beauty Shops
• 458-20-150 Optometrists, Ophthalmologists, and Opticians
• 458-20-151 Dentists, Audiologists, and Other Health Care Providers—Dental Laboratories and Dental Technicians
• 458-20-153 Funeral Establishments
• 458-20-154 Cemeteries, Crematories, Columbaria
• 458-20-156 Abstract, Title Insurance and Escrow Businesses
• 458-20-158 Florists and Nurserymen
• 458-20-159 Consignees, Bailees, Factors, Agents and Auctioneers
• 458-20-160 Agricultural Commission Agents
• 458-20-162 Stockbrokers and Security Houses
• 458-20-163 Insurance Companies, Including Surety Companies, Fraternal Benefit Societies, Fraternal Fire Insurance Associations, Beneficiary Corporations Or Societies and Washington State Health Insurance Pool
• 458-20-164 Insurance Producers, Adjusters—Title Insurance Agents—Surplus Line Brokers
• 458-20-165 Laundry, Dry Cleaning, Linen and Uniform Supply, and Self-Service and Coin-Operated Laundry Services
• 458-20-166 Hotels, Motels, Boarding Houses, Rooming Houses, Resorts, Hostels, Trailer Camps, Short-Term Rentals and Similar Lodging Businesses
• 458-20-167 Educational Institutions, School Districts, Student Organizations, and Private Schools
• 458-20-168 Hospitals, Nursing Homes, Assisted Living Facilities, Adult Family Homes, and Similar Health Care Facilities
• 458-20-169 Nonprofit Organizations
• 458-20-170 Constructing and Repairing of New Or Existing Buildings Or Other Structures Upon Real Property
• 458-20-171 Building, Repairing Or Improving Streets, Roads, Etc., Which Are Owned by a Municipal Corporation Or Political Subdivision of the State Or by the United States and Which Are Used Primarily for Foot Or Vehicular Traffic
• 458-20-172 Clearing Land, Moving Earth, Cleaning, Fumigating, Razing Or Moving Existing Buildings, and Janitorial Services
• 458-20-173 Installing, Cleaning, Repairing Or Otherwise Altering Or Improving Personal Property of Consumers
• 458-20-174 Sales of Motor Vehicles, Trailers, and Parts to Motor Carriers Operating in Interstate Or Foreign Commerce
• 458-20-175 Persons Engaged in the Business of Operating As a Private Or Common Carrier by Air, Rail Or Water in Interstate Or Foreign Commerce
• 458-20-176 Commercial Deep Sea Fishing—Commercial Passenger Fishing—Diesel Fuel
• 458-20-177 Sales of Motor Vehicles, Campers, and Trailers to Nonresident Consumers
• 458-20-178 Use Tax and the Use of Tangible Personal Property
• 458-20-179 Public Utility Tax
• 458-20-180 Motor Carriers
• 458-20-181 Vessels, Including Log Patrols, Tugs and Barges, Operating Upon Waters in the State of Washington
• 458-20-182 Warehouse and Other Storage Businesses
• 458-20-183 Recreational Services and Activities
• 458-20-185 Tax on Tobacco Products
• 458-20-186 Tax on Cigarettes
• 458-20-187 Tax Responsibility of Vending Machine Owners and Operators
• 458-20-189 Sales to and by the State of Washington and Municipal Corporations, Including Counties, Cities, Towns, School Districts, and Fire Districts
• 458-20-190 Sales to and by the United States and Certain Entities Created by the United States—Doing Business on Federal Reservations—Sales to Foreign Governments
• 458-20-192 Indians—Indian Country
• 458-20-193 Interstate Sales of Tangible Personal Property
• 458-20-193C Imports and Exports—Sales of Goods From Or to Persons in Foreign Countries
• 458-20-193D Transportation, Communication, Public Utility Activities, Or Other Services in Interstate Or Foreign Commerce
• 458-20-194 Doing Business Inside and Outside the State
• 458-20-195 Taxes, Deductibility
• 458-20-196 Bad Debts
• 458-20-197 When Tax Liability Arises
• 458-20-198 Installment Sales, Method of Reporting
• 458-20-199 Accounting Methods
• 458-20-200 Leased Departments
• 458-20-201 Interdepartmental Charges
• 458-20-202 Pool Purchases
• 458-20-203 Corporations, Massachusetts Trusts
• 458-20-204 Outdoor Advertising and Advertising Display Services
• 458-20-205 Sales of Utility Services by Building Companies
• 458-20-207 Legal, Arbitration, and Mediation Services
• 458-20-208 Exemptions for Wholesale Sales of New Motor Vehicles Between New Car Dealers and for Accommodation Sales
• 458-20-209 Farming for Hire and Horticultural Services Performed for Farmers
• 458-20-210 Sales of Tangible Personal Property for Farming—Sales of Agricultural Products by Farmers
• 458-20-211 Leases Or Rentals of Tangible Personal Property, Bailments
• 458-20-214 Cooperative Marketing Associations and Independent Dealers Acting As Agents of Others with Respect to the Sale of Fruit and Produce
• 458-20-216 Successors, Quitting Business
• 458-20-217 Lien for Taxes
• 458-20-218 Advertising Agencies
• 458-20-221 Collection of Use Tax by Retailers and Selling Agents
• 458-20-222 Veterinarians
• 458-20-223 Persons Performing Contracts on the Basis of Time and Material, Or Cost-Plus-Fixed-Fee
• 458-20-224 Service and Other Business Activities
• 458-20-226 Landscape and Horticultural Services
• 458-20-227 Subscriber Television Services
• 458-20-228 Returns, Payments, Penalties, Extensions, Interest, Stays of Collection
• 458-20-229 Refunds
• 458-20-230 Statutory Limitations on Assessments
• 458-20-233 Tax Liability of Medical and Hospital Service Bureaus and Associations and Similar Health Care Organizations
• 458-20-235 Effect of Rate Changes on Prior Contracts and Sales Agreements
• 458-20-238 Sales of Watercraft to Nonresidents—Use of Watercraft in Washington by Nonresidents
• 458-20-239 Sales to Nonresidents of Farm Machinery Or Implements, and Related Services
• 458-20-240 Manufacturer's New Employee Tax Credits—Applications Filed After June 30, 2010
• 458-20-240A Manufacturer's New Employee Tax Credits—Applications Filed Prior to July 1, 2010
• 458-20-241 Radio and Television Broadcasting
• 458-20-242A Pollution Control Exemption And/Or Credits for Single Purpose Facilities Added to Existing Production Plants to Meet Pollution Control Requirements and Which Are Separately Identifiable Equipment Principally for Pollution Control
• 458-20-242B Pollution Control Exemption And/Or Credits for Dual Purpose Facilities Which Are Constructed to Meet Pollution Control Requirements and Which Achieve Pollution Control in the Process of Production of the Plant's Products
• 458-20-243 Litter Tax
• 458-20-244 Food and Food Ingredients
• 458-20-245 Taxation of Competitive Telephone Service, Telecommunications Service, and Ancillary Service
• 458-20-246 Sales to Or Through a Direct Seller's Representative
• 458-20-247 Trade-Ins, Selling Price, Sellers' Tax Measures
• 458-20-248 Sales of Precious Metal Bullion and Monetized Bullion
• 458-20-249 Artistic Or Cultural Organizations
• 458-20-250 Solid Waste Collection Tax
• 458-20-251 Sewerage Collection and Other Related Activities
• 458-20-252 Hazardous Substance Tax
• 458-20-254 Recordkeeping
• 458-20-255 Carbonated Beverage Syrup Tax
• 458-20-256 Trade Shows, Conventions and Seminars
• 458-20-257 Tangible Personal Property Warranties and Service Contracts
• 458-20-258 Travel Agents and Tour Operators
• 458-20-260 Oil Spill Response and Administration Tax
• 458-20-261 Commute Trip Reduction Incentives
• 458-20-262 Retail Sales and Use Tax Exemptions for Farmworker Housing
• 458-20-263 Exemptions From Retail Sales and Use Taxes for Qualifying Electric Generating Systems Using Renewable Energy Sources
• 458-20-264 National Uniform Tobacco Settlement
• 458-20-265 Sales and Use Tax Exemption—Airplane Maintenance Repair Stations
• 458-20-267 Annual Tax Performance Reports for Certain Tax Preferences
• 458-20-267A Annual Reports for Certain Tax Preferences
• 458-20-268 Annual Surveys for Certain Tax Preferences
• 458-20-269 Waiver of Public Disclosure of Certain New Tax Preferences
• 458-20-270 Telephone Program Excise Tax Rates
• 458-20-272 Tire Fee—Studded Tire Fee—Core Deposits Or Credits
• 458-20-274 Staffing Services
• 458-20-277 Certified Service Provider—Compensation
• 458-20-278 Returned Goods, Defective Goods—Motor Vehicle Lemon Law
• 458-20-279 Clean Alternative Fuel Vehicles and High Gas Mileage Vehicles
• 458-20-280 Introduction
• 458-20-281 Petroleum Product Tax
• 458-20-282 Marketplace Tax Collection and Reporting
• 458-20-285 Working Families Tax Credit
• 458-20-290 Workforce Education Investment Surcharge—Select Advanced Computing Businesses
• 458-20-300 Capital Gains Excise Tax—Overview and Administration
• 458-20-301 Capital Gains Excise Tax—Definitions, Deductions, Exemptions, and Allocation of Gains and Losses
• 458-20-305 Sales and Use Tax Deferral—Conversion of Underutilized Commercial Property Into Affordable Housing
• 458-20-10001 Adjudicative Proceedings—Brief Adjudicative Proceedings—Certificate of Registration (Tax Registration Endorsement) Revocation
• 458-20-10002 Adjudicative Proceedings—Formal Adjudicative Proceedings—Log Export Enforcement Actions Pursuant to Chapter 240-15 Wac—Orders to County Officials Issued to Pursuant to Rcw 84.08.120 and 84.41.120—Converted Brief Adjudicative Proceedings
• 458-20-10003 Brief Adjudicative Proceedings for Matters Related to Suspension, Nonrenewal, and Nonissuance of Licenses to Sell Spirits
• 458-20-10004 Brief Adjudicative Proceedings for Matters Related to Assessments and Warrants for Unpaid Fees Issued Under Chapter 59.30 Rcw for Manufactured and Mobile Home Communities
• 458-20-10005 Written Determinations As Precedents—Criteria for Publication
• 458-20-10201 Application Process and Eligibility Requirements for Reseller Permits
• 458-20-10202 Brief Adjudicative Proceedings for Matters Related to Reseller Permits
• 458-20-12401 Special Stadium Sales and Use Tax
• 458-20-13501 Timber Harvest Operations
• 458-20-13601 Manufacturers and Processors for Hire—Sales and Use Tax Exemptions for Machinery and Equipment
• 458-20-14601 Financial Institutions—Income Apportionment
• 458-20-15501 Taxation of Computer Systems and Hardware
• 458-20-15502 Taxation of Computer Software
• 458-20-15503 Digital Products
• 458-20-17001 Government Contracting—Construction, Installations, Or Improvements to Government Real Property
• 458-20-17401 Use Tax Liability for Motor Vehicles, Trailers, and Parts Used by Motor Carriers Operating in Interstate Or Foreign Commerce
• 458-20-17802 Collection of Use Tax by County Auditors and Department of Licensing—Measure of Tax
• 458-20-17803 Use Tax on Promotional Material
• 458-20-17902 Brokered Natural Gas—Use Tax
• 458-20-18201 Warehouse and Grain Elevators and Distribution Centers Exemption—Remittance
• 458-20-18801 Medical Substances, Devices, and Supplies for Humans—Drugs Prescribed for Human Use—Medically Prescribed Oxygen—Prosthetic Devices—Mobility Enhancing Equipment—Durable Medical Equipment
• 458-20-19301 Multiple Activities Tax Credits
• 458-20-19401 Minimum Nexus Thresholds for Apportionable Activities and Selling Activities
• 458-20-19402 Single Factor Receipts Apportionment—Generally
• 458-20-19403 Apportionable Royalty Receipts Attribution
• 458-20-19404 Financial Institutions—Income Apportionment
• 458-20-19404A Financial Institutions—Income Apportionment
• 458-20-21701 Enhanced Collection Tools
• 458-20-22801 Tax Reporting Frequency
• 458-20-22802 Electronic Filing and Payment
• 458-20-23801 Watercraft Excise Tax—Watercraft Depreciation Schedule
• 458-20-24001 Sales and Use Tax Deferral—Manufacturing and Research/Development Activities in High Unemployment Counties—Applications Filed After June 30, 2010
• 458-20-24001A Sales and Use Tax Deferral—Manufacturing and Research/Development Activities in Rural Counties—Applications Filed Prior to July 1, 2010
• 458-20-24003 Tax Incentives for High Technology Businesses
• 458-20-27701 Model 2 Volunteer Sellers—Compensation
• 458-20-27901 Clean Alternative Fuel Vehicles and Plug-In Hybrid Vehicles
• 458-20-28001 Construction Joint Ventures and Similar Arrangements Described in Rcw 82.32.655 (3)(A)
• 458-20-28002 Disguised Income Arrangements Described in Rcw 82.32.655 (3)(B)
• 458-20-28003 Sales and Use Tax Avoidance Arrangements Described in Rcw 82.32.655 (3)(C)
• 458-28-010 Scope of Rule
• 458-28-020 Gross Income Defined
• 458-28-030 Deductions
• 458-28-040 Branch Locations, Division of Income
• 458-29A-100 Leasehold Excise Tax—Overview and Definitions
• 458-29A-200 Leasehold Excise Tax—Taxable Rent and Contract Rent
• 458-29A-400 Leasehold Excise Tax—Exemptions
• 458-29A-500 Leasehold Excise Tax—Liability
• 458-29A-600 Leasehold Excise Tax—Collection and Administration
• 458-30-200 Definitions
• 458-30-205 Department of Revenue—Duties
• 458-30-215 Application Process
• 458-30-220 Application Fee
• 458-30-225 Application for Farm and Agricultural Classification
• 458-30-230 Application for Open Space Classification
• 458-30-232 Application for Timber Land Classification
• 458-30-240 Agreement Relating to Open Space and Timber Land Classifications
• 458-30-242 Application for Open Space/Farm and Agricultural Conservation Land Classification
• 458-30-245 Recording of Documents
• 458-30-250 Approval Or Denial and Appeal
• 458-30-260 Valuation Procedures for Farm and Agricultural Land
• 458-30-262 Agricultural Land Valuation—Interest Rate—Property Tax Component
• 458-30-265 Valuation Cycle
• 458-30-267 Valuation Procedures for Open Space and Timber Land
• 458-30-270 Data Relevant to Continuing Eligibility—Assessor May Require Owner to Submit
• 458-30-275 Continuing Classification Upon Sale Or Transfer of Ownership of Classified Land—Actions of Landowner and County Officials to Be Taken Prior to Recording a Conveyance of Classified Land
• 458-30-280 Notice to Withdraw From Classification
• 458-30-285 Withdrawal From Classification
• 458-30-295 Removal of Classification
• 458-30-300 Additional Tax—Withdrawal Or Removal From Classification
• 458-30-305 Due Date of Additional Tax, Interest, and Penalty Upon Withdrawal Or Removal
• 458-30-310 County Recording Authority—County Financial Authority—Duties
• 458-30-317 Principal Residence of Farm Operator Or Housing for Farm and Agricultural Employees
• 458-30-320 Assessment and Tax Rolls
• 458-30-325 Transfers Between Classifications—Application for Reclassification
• 458-30-330 Open Space Plan and Public Benefit Rating System—Authorization and Procedure to Establish—Adoption—Notice to Owner—Valuation
• 458-30-345 Advisory Committee
• 458-30-355 Agreement May Be Abrogated by Legislature
• 458-30-500 Definitions of Terms Used in Wac 458-30-500 Through 458-30-590
• 458-30-510 Creation of District—Protest—Adoption of Final Assessment Roll
• 458-30-520 Notification of District—Certification by Assessor—Estimate by District
• 458-30-525 Notification of Final Assessment Roll
• 458-30-530 Notification of Owner Regarding Creation of District
• 458-30-540 Waiver of Exemption
• 458-30-550 Exemption—Removal Or Withdrawal
• 458-30-560 Partial Special Benefit Assessment—Computation
• 458-30-570 Connection Subsequent to Final Assessment Roll—Interest—Connection Charge
• 458-30-590 Rate of Inflation—Publication—Interest Rate—Calculation
• 458-30-700 Designated Forest Land—Removal—Change in Status—Compensating Tax
• 458-40-530 Property Tax, Forest Land—Land Grades—Operability Classes
• 458-40-540 Forest Land Values—2026
• 458-40-610 Timber Excise Tax—Definitions
• 458-40-626 Timber Excise Tax—Tax Liability—Private Timber, Tax Due When Timber Harvested
• 458-40-628 Timber Excise Tax—Tax Liability—Public Timber, Lump Sum and Scale Sales
• 458-40-640 Timber Excise Tax—Stumpage Value Area (Map)
• 458-40-650 Timber Excise Tax—Timber Quality Codes Defined
• 458-40-660 Timber Excise Tax—Stumpage Value Tables—Stumpage Value Adjustments
• 458-40-670 Timber Excise Tax—Chipwood and Small Log Destinations
• 458-40-680 Timber Excise Tax—Volume Harvested—Approved Scaling and Grading Methods—Sample Scaling—Conversions
• 458-50-020 Annual Reports—Duty to File
• 458-50-030 Annual Reports—Contents
• 458-50-040 Annual Reports—Time of Filing—Extension of Time
• 458-50-060 Failure to Make Report—Default Valuation—Penalty—Estoppel
• 458-50-070 Annual Assessment—Procedure
• 458-50-080 True Cash Value—Criteria
• 458-50-085 Computer Software—Definitions—Valuation—Centrally Assessed Utilities
• 458-50-090 Methods of Valuation
• 458-50-100 Apportionment of Operating Property to the Various Counties and Taxing Districts
• 458-50-110 Apportionment Reports
• 458-50-120 Notification of Real Estate Transfers
• 458-50-130 Taxing District Boundary Changes—Estoppel
• 458-50-150 Intangible Personal Property Exemption—Introduction
• 458-50-160 Exempt Intangible Property Distinguished From Other Intangibles
• 458-50-170 Valuation Principles
• 458-50-180 Appraisal Practices Relating to Valuing Intangible Personal Property
• 458-50-190 Valuation of Particular Assets
• 458-53-010 Declaration of Purpose
• 458-53-020 Definitions
• 458-53-030 Stratification of Assessment Rolls—Real Property
• 458-53-050 Land Use Stratification, Sales Summary and Abstract Report
• 458-53-070 Real Property Sales Studies
• 458-53-080 Real Property Sales Sample Selection
• 458-53-095 Property Values Used in the Ratio Study
• 458-53-100 County Generated Sales Studies
• 458-53-105 Review Procedures for County Studies
• 458-53-130 Real Property Appraisal Studies
• 458-53-135 Indicated Real Property Ratio—Computation
• 458-53-140 Personal Property Ratio Study
• 458-53-160 Indicated Personal Property Ratio—Computation
• 458-53-200 Certification of County Preliminary and Indicated Ratios—Review
• 458-53-210 Appeals
• 458-57-005 Nature of Estate Tax, Definitions
• 458-57-025 Determining the Tax Liability of Nonresidents
• 458-57-035 Washington Estate Tax Return to Be Filed—Penalty for Late Filing—Interest on Late Payments—Waiver Or Cancellation of Penalty—Application of Payment
• 458-57-045 Administration of the Tax—Releases, Amended Returns, and Refunds
• 458-57-105 Nature of Estate Tax, Definitions
• 458-57-115 Valuation of Property, Property Subject to Estate Tax, and How to Calculate the Tax
• 458-57-125 Apportionment of Tax When Out-Of-State Property Is Included in the Gross Estate of a Decedent
• 458-57-135 Washington Estate Tax Return to Be Filed—Penalty for Late Filing—Interest on Late Payments—Waiver Or Cancellation of Penalty—Application of Payment
• 458-57-145 Administration of the Tax—Releases, Amended Returns, Refunds, and Statute of Limitations
• 458-57-155 Farm Deduction
• 458-57-165 Escheat Estates and Absentee Distributee (Missing Heir) Property
• 458-57-175 Qualified Family-Owned Business Interests
• 458-61A-100 Real Estate Excise Tax—Overview
• 458-61A-101 Taxability of the Transfer Or Acquisition of the Controlling Interest of an Entity with an Interest in Real Property Located in This State
• 458-61A-102 Definitions
• 458-61A-103 Transfers Involving an Underlying Debt
• 458-61A-104 Assignments
• 458-61A-105 Mobile and Floating Home Sales
• 458-61A-106 Sales of Improvements to Land, Leases, and Leases with Option
• 458-61A-107 Option to Purchase
• 458-61A-108 Contractor
• 458-61A-109 Trading/Exchanging Property and Boundary Line Adjustments
• 458-61A-110 Relocation Service—Two-Deed Process
• 458-61A-111 Easements, Development Rights, Water Rights, and Air Rights
• 458-61A-112 Mineral Rights and Mining Claims
• 458-61A-113 Timber, Standing
• 458-61A-200 Exemptions and Exclusions
• 458-61A-201 Gifts
• 458-61A-202 Inheritance Or Devise
• 458-61A-203 Community Property, Dissolution of Marriage Or Domestic Partnership, Legal Separation, Decree of Invalidity
• 458-61A-204 Tenants in Common and Joint Tenants
• 458-61A-205 Governmental Transfers
• 458-61A-206 Condemnation Proceedings
• 458-61A-207 Bankruptcy
• 458-61A-208 Transfers Pursuant to Deeds of Trust, Foreclosure Proceedings, Executions of a Judgment, Deeds in Lieu of Foreclosure, and Contract Forfeiture
• 458-61A-209 Rescission of Sale
• 458-61A-210 Irrevocable Trusts
• 458-61A-211 Mere Change in Identity Or Form—Family Corporations and Partnerships
• 458-61A-212 Transfers Where Gain Is Not Recognized Under the Internal Revenue Code
• 458-61A-213 Irs "Tax Deferred" Exchange
• 458-61A-214 Nominee
• 458-61A-215 Clearing Or Exiting Title, and Additions to Title
• 458-61A-216 Mortgage Insurers
• 458-61A-217 Rerecord
• 458-61A-218 Low Income Housing
• 458-61A-219 Developmentally Disabled Persons—Housing—Transfers and Improvements
• 458-61A-300 Collection and Administration
• 458-61A-301 Payment of Tax, Collection Responsibility, Audit Responsibility, and Tax Rulings
• 458-61A-302 Disposition of Proceeds and Affidavit Batch Transmittal
• 458-61A-303 Affidavit
• 458-61A-304 Supplemental Statements
• 458-61A-305 Trade-In Credit
• 458-61A-306 Date of Sale, Interest, and Penalties
• 458-61A-1001 Graduated Real Estate Excise Tax Rates—Exceptions to Graduated Rates—Tax Avoidance Arrangements
• 458-65A-10001 Brief Adjudicative Proceedings for Matters Related to Penalties and Interest Imposed Under the Revised Uniform Unclaimed Property Act, Chapter 63.30 Rcw
• 458-65A-10005 Examinations of Records
• 458-276-010 Authority and Purpose of Access to Public Records
• 458-276-020 Agency Description—Public Records Officer—Public Records
• 458-276-030 Availability of Public Records—Centralized Administration—Public Records Requests and Processing—Contact Information and Hours—Index—Costs
• 458-276-045 Public Records Exemptions—Determining Limitations on Disclosure—Commercial Lists—Redactions—Exemption Log
• 458-276-055 Review of Denials of Public Records Requests—Department's Process—Attorney General and Court Review