Washington Code > Title 82 Washington Code > Title 82 – Excise Taxes Current as of: 2023 | Check for updates | Other versions Sections Chapter 82.01 Department of revenue 82.01.050 – 82.01.115 Chapter 82.02 General provisions 82.02.010 – 82.02.260 Chapter 82.03 Board of tax appeals 82.03.010 – 82.03.200 Chapter 82.04 Business and occupation tax 82.04.010 – 82.04.900 Chapter 82.08 Retail sales tax 82.08.010 – 82.08.99991 Chapter 82.12 Use tax 82.12.010 – 82.12.99991 Chapter 82.14 Local retail sales and use taxes 82.14.010 – 82.14.820 Chapter 82.14A Cities and towns — License fees and taxes on financial institutions 82.14A.010 – 82.14A.900 Chapter 82.14B Counties — Tax on telephone access line use 82.14B.010 – 82.14B.210 Chapter 82.18 Solid waste collection tax 82.18.010 – 82.18.080 Chapter 82.19 Litter tax 82.19.010 – 82.19.900 Chapter 82.21 Hazardous substance tax — Model toxics control act 82.21.010 – 82.21.920 Chapter 82.23A Petroleum products — Underground storage tank program funding 82.23A.005 – 82.23A.902 Chapter 82.23B Oil spill response tax 82.23B.010 – 82.23B.902 Chapter 82.24 Tax on cigarettes 82.24.010 – 82.24.900 Chapter 82.25 Tax on vapor products 82.25.005 – 82.25.901 Chapter 82.26 Tax on tobacco products 82.26.010 – 82.26.260 Chapter 82.27 Tax on enhanced food fish 82.27.010 – 82.27.900 Chapter 82.29A Leasehold excise tax 82.29A.010 – 82.29A.160 Chapter 82.32 General administrative provisions 82.32.010 – 82.32.900 Chapter 82.32A Taxpayer rights and responsibilities 82.32A.002 – 82.32A.050 Chapter 82.33 Economic and revenue forecasts 82.33.010 – 82.33.070 Chapter 82.33A Economic climate council 82.33A.005 – 82.33A.010 Chapter 82.34 Pollution control facilities — Tax exemptions and credits 82.34.010 – 82.34.900 Chapter 82.38 Fuel tax act 82.38.010 – 82.38.385 Chapter 82.41 Multistate motor fuel tax agreement 82.41.010 – 82.41.120 Chapter 82.42 Aircraft fuel tax 82.42.010 – 82.42.250 Chapter 82.44 Motor vehicle excise tax 82.44.010 – 82.44.900 Chapter 82.45 Excise tax on real estate sales 82.45.010 – 82.45.900 Chapter 82.46 Counties and cities — Excise tax on real estate sales 82.46.010 – 82.46.900 Chapter 82.47 Border area motor vehicle fuel and special fuel tax 82.47.010 – 82.47.030 Chapter 82.48 Aircraft excise tax 82.48.010 – 82.48.110 Chapter 82.49 Watercraft excise tax 82.49.010 – 82.49.900 Chapter 82.50 Travel trailers and campers excise tax 82.50.010 – 82.50.901 Chapter 82.51 Heavy equipment rental tax 82.51.010 – 82.51.900 Chapter 82.52 Extension of excises to federal areas 82.52.010 – 82.52.020 Chapter 82.56 Multistate tax compact 82.56.010 – 82.56.050 Chapter 82.58 Simplified sales and use tax administration act 82.58.010 – 82.58.900 Chapter 82.60 Tax deferrals for investment projects in rural counties 82.60.010 – 82.60.120 Chapter 82.62 Tax credits for eligible business projects in rural counties 82.62.010 – 82.62.901 Chapter 82.63 Tax deferrals for high-technology businesses 82.63.005 – 82.63.900 Chapter 82.64 Syrup tax 82.64.010 – 82.64.902 Chapter 82.65A Intermediate care facilities for persons with intellectual disabilities 82.65A.010 – 82.65A.901 Chapter 82.70 Commute trip reduction incentives 82.70.010 – 82.70.900 Chapter 82.73 Washington main street program tax incentives 82.73.010 – 82.73.900 Chapter 82.74 Tax deferrals for fruit and vegetable businesses 82.74.010 – 82.74.070 Chapter 82.75 Tax deferrals for biotechnology and medical device manufacturing businesses 82.75.005 – 82.75.070 Chapter 82.80 Local option transportation taxes 82.80.005 – 82.80.900 Chapter 82.82 Community empowerment zones — Tax deferral program 82.82.010 – 82.82.050 Chapter 82.84 Local grocery tax restrictions 82.84.010 – 82.84.050 Chapter 82.85 Job creation and economic development investment incentives–Pilot program 82.85.010 – 82.85.900 Chapter 82.86 988 behavioral health crisis response and suicide prevention line tax 82.86.010 – 82.86.060 Chapter 82.87 Capital gains tax 82.87.010 – 82.87.150 Chapter 82.89 Tax deferrals for investment projects 82.89.010 – 82.89.901 Chapter 82.90 Tax deferrals for solar canopies 82.90.010 – 82.90.900 Chapter 82.92 Tax deferrals for underdeveloped urban land redevelopment 82.92.005 – 82.92.120 Chapter 82.94 Tax deferrals for manufacturing and research and development 82.94.005 – 82.94.900 Chapter 82.96 Tax on renewable energy generation or storage 82.96.010 – 82.96.030 Chapter 82.98 Construction 82.98.010 – 82.98.050 Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Ask a question, get an answer ASAP!