# RCW 82.29A.030: RCW 82.29A.030: Tax imposed—Credit—Additional tax imposed

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S030

## Section

- **Citation:** RCW 82.29A.030
- **Heading:** RCW 82.29A.030: Tax imposed—Credit—Additional tax imposed
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 29A / Section 030

## Text

(1) There is levied and collected a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest on and after January 1, 1976, at a rate of twelve percent of taxable rent. However, after the computation of the tax a credit is allowed for any tax collected pursuant to RCW 82.29A.040 . (2) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (1) of this section.

## Nearby sections

- [RCW 82.29A.010 RCW 82.29A.010: Legislative findings and recognition.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S010.md)
- [RCW 82.29A.020 RCW 82.29A.020: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S020.md)
- [RCW 82.29A.025 RCW 82.29A.025: Tax preferences—Expiration dates.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S025.md)
- [RCW 82.29A.030 RCW 82.29A.030: Tax imposed—Credit—Additional tax imposed.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S030.md)
- [RCW 82.29A.040 RCW 82.29A.040: Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S040.md)
- [RCW 82.29A.050 RCW 82.29A.050: Payment—Due dates—Collection and remittance—Liability—Reporting.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S050.md)
- [RCW 82.29A.055 RCW 82.29A.055: Payment in lieu of leasehold excise tax—Property owned by Indian tribe.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S055.md)
- [RCW 82.29A.060 RCW 82.29A.060: Administration—Appraisal appeal—Audits.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S060.md)
- [RCW 82.29A.070 RCW 82.29A.070: Disposition of revenue.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S070.md)
- [RCW 82.29A.080 RCW 82.29A.080: Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S080.md)
- [RCW 82.29A.090 RCW 82.29A.090: Distributions to counties and cities.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S090.md)
- [RCW 82.29A.100 RCW 82.29A.100: Distributions by county treasurers.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S100.md)
- [RCW 82.29A.110 RCW 82.29A.110: Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S110.md)
- [RCW 82.29A.120 RCW 82.29A.120: Allowable credits.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S120.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S030. Check the current official text before relying on it. Not legal advice.