In the case of installment sales and leases of personal property, the department, by rule, may provide for the collection of taxes upon the installments of the purchase price, or amount of rental, as of the time the same fall due.
[ 2003 c 168 § 216; 1975 1st ex.s. c 278 § 54; 1961 c 293 § 16; 1961 c 15 § 82.12.060. Prior: 1959 ex.s. c 3 § 13; 1959 c 197 § 8; prior: 1941 c 178 § 11, part; Rem. Supp. 1941 § 8370-34a, part.]

NOTES:

Effective datesPart headings not law2003 c 168: See notes following RCW 82.08.010.
ConstructionSeverability1975 1st ex.s. c 278: See notes following RCW 11.08.160.

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Terms Used In Washington Code 82.12.060

  • Personal property: All property that is not real property.