Washington § 82.14.040 - County ordinance to contain credit provision.

Full text of Washington Revised Code of Washington § 82.14.040 — County ordinance to contain credit provision., with citation guidance and answers to common questions.

§ 82.14.040. County ordinance to contain credit provision.

(1) Any county ordinance adopted under RCW 82.14.030(1) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030(1) for the full amount of any city sales or use tax imposed under RCW 82.14.030(1) upon the same taxable event.
(2) Any county ordinance adopted under RCW 82.14.030(2) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030(2) for the full amount of any city sales or use tax imposed under RCW 82.14.030(2) upon the same taxable event up to the additional tax imposed by the county under RCW 82.14.030(2).
[ 1982 1st ex.s. c 49 s 18; 1970 ex.s. c 94 s 5.]

Notes

Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.

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

Frequently Asked Questions About Washington § 82.14.040

What does Revised Code of Washington § 82.14.040 cover?

Section 82.14.040 ("County ordinance to contain credit provision.") 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.

How do I cite Washington § 82.14.040?

A common citation format is "Revised Code of Washington § 82.14.040" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

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Sources & Verification

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