Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.12.060 Installment sales or leases

§ 82.12.060. Installment sales or leases

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 dates -- Part headings not law -- 2003 c 168: See notes following RCW 82.08.010.

     Construction -- Severability -- 1975 1st ex.s. c 278: See notes following RCW 11.08.160.

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Last modified: April 7, 2009