Washington Statutes
§ 24.40.030 — Articles of incorporation deemed to contain provisions for distribution.
Washington § 24.40.030
JurisdictionWashington
Title 24CORPORATIONS AND ASSOCIATIONS (NONPROFIT)
Ch. 24.40TAX REFORM ACT OF 1969, STATE IMPLEMENTATION—NOT FOR PROFIT CORPORATIONS
This text of Washington § 24.40.030 (Articles of incorporation deemed to contain provisions for distribution.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Wash. Rev. Code § 24.40.030 (2026).
Text
The articles of incorporation of every corporation to which this chapter applies shall be deemed to contain a provision requiring such corporation to distribute, for the purposes specified in its articles of incorporation, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of the Internal Revenue Code of 1954.
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Legislative History
[1971 c 59 s 4.]
Nearby Sections
15
§ 24.06.005
Definitions.§ 24.06.010
Application of chapter.§ 24.06.015
Purposes.§ 24.06.020
Incorporators.§ 24.06.025
Articles of incorporation.§ 24.06.030
General powers.§ 24.06.032
Additional rights and powers authorized.§ 24.06.040
Defense of ultra vires.§ 24.06.045
Corporate name.§ 24.06.047
Registration of corporate name.§ 24.06.048
Renewal of registration of corporate name.§ 24.06.050
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Bluebook (online)
Washington § 24.40.030, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/24.40.030.