Washington § 82.32.470 - Transfer of sales and use tax on toll projects.

Full text of Washington Revised Code of Washington § 82.32.470 — Transfer of sales and use tax on toll projects., with citation guidance and answers to common questions.

§ 82.32.470. Transfer of sales and use tax on toll projects.

(1) The tax imposed and collected under chapters 82.08 and 82.12 RCW, less any credits allowed under chapter 82.14 RCW, on initial construction for a transportation project to be constructed under chapter 36.120 RCW, must be transferred to the transportation project to defray costs or pay debt service on that transportation project. In the case of a toll project, this transfer or credit must be used to lower the overall cost of the project and thereby the corresponding tolls.
(2) This transaction is exempt from the requirements in *RCW 43.135.035(4).
(3) Government entities constructing transportation projects under chapter 36.120 RCW shall report to the department the amount of state sales or use tax covered under this section.
[ 2002 c 56 s 407.]

Notes

*Reviser's note: RCW 43.135.035 was repealed by 2011 c 1 s 3 (Initiative Measure No. 1053) without cognizance of its amendment by 2010 c 4 s 2. 2010 c 4 s 2 was subsequently repealed by 2013 c 1 s 3 (Initiative Measure No. 1185, approved November 6, 2012).

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

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Frequently Asked Questions About Washington § 82.32.470

What does Revised Code of Washington § 82.32.470 cover?

Section 82.32.470 ("Transfer of sales and use tax on toll projects.") 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 § 82.32.470?

A common citation format is "Revised Code of Washington § 82.32.470" (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.

How does Washington § 82.32.470 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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