Washington § 82.04.43391 - Deductions — Commercial aircraft loan interest and fees.

Full text of Washington Revised Code of Washington § 82.04.43391 — Deductions — Commercial aircraft loan interest and fees., with citation guidance and answers to common questions.

§ 82.04.43391. Deductions — Commercial aircraft loan interest and fees.

(1) In computing tax there may be deducted from the measure of tax interest and fees on loans secured by commercial aircraft primarily used to provide routine air service and owned by:
(a) An air carrier, as defined in RCW 82.42.010, which is primarily engaged in the business of providing passenger air service;
(b) An affiliate of such air carrier; or
(c) A parent entity for which such air carrier is an affiliate.
(2) The deduction authorized under this section is not available to any person who is physically present in this state as determined under RCW 82.04.067.
(3) For purposes of this section, the following definitions apply:
(a) "Affiliate" means a person is "affiliated," as defined in RCW 82.04.645, with another person; and
(b) "Commercial aircraft" means a commercial airplane as defined in RCW 82.32.550.
[ 2019 c 8 s 703; 2017 c 323 s 503; 2010 1st sp.s. c 23 s 112.]

Notes

Effective date—2019 c 8 ss 102, 103, 107, and 701-703: See note following RCW 82.04.067.
Existing rights and liability—Retroactive application—2019 c 8: See notes following RCW 82.02.250.
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Contingency—Application—2010 1st sp.s. c 23 ss 102-112: See notes following RCW 82.04.067.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.04.43391

What does Revised Code of Washington § 82.04.43391 cover?

Section 82.04.43391 ("Deductions — Commercial aircraft loan interest and fees.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

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