Chapter 4.12 LEASEHOLD EXCISE TAX This chapter is included in your selections. Sections: 4.12.010 Levy of Tax. 4.12.020 Rate of Tax. 4.12.030 Tax Credit Allowed. 4.12.040 Administration and Collection. 4.12.050 Exemptions. 4.12.060 Inspection of Records. 4.12.070 Severability. Cross-references:Chapter 82.29A RCW; RCW 82.32.330