Washington Statutes
§ 43.88.265 — Construction accounts—Exception to certain accounting requirements.
Washington § 43.88.265
JurisdictionWashington
Title 43STATE GOVERNMENT—EXECUTIVE
Ch. 43.88STATE BUDGETING, ACCOUNTING, AND REPORTING SYSTEM
This text of Washington § 43.88.265 (Construction accounts—Exception to certain accounting requirements.) 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 § 43.88.265 (2026).
Text
In order to comply with the provisions of the federal tax reform act of 1986, construction accounts that receive bond proceeds are exempt from RCW 43.88.050 , 43.88.110 , and 43.88.260 and may incur seasonal cash deficits pending the sale of bonds or bond anticipation notes subject to the following conditions:
(1)The respective account has unexpended appropriation authority.
(2)There are authorized unissued bonds available for sale by the state finance committee under direction to deposit the proceeds of the sale in the respective account.
(3)The bonds are of an amount that would remedy the cash deficit if the bonds were sold.
Effective dates — 1989 1st ex.s. c 14: See RCW 43.99H.901 .
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Related
§ 43.88.050
Washington § 43.88.050
§ 43.99H.901
Washington § 43.99H.901
Legislative History
[1989 1st ex.s. c 14 s 18.]
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Vacations—Rules and regulations.Cite This Page — Counsel Stack
Bluebook (online)
Washington § 43.88.265, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/43.88.265.