Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.04: BUSINESS AND OCCUPATION TAX/§ 82.04.4294
Washington Statutes

§ 82.04.4294 — Deductions—Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.

Washington § 82.04.4294
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.4294 (Deductions—Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives.) 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 § 82.04.4294 (2026).

Text

In computing tax there may be deducted from the measure of tax amounts derived as interest on loans to bona fide farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives by a lending institution which is owned exclusively by its borrowers or members and which is engaged solely in the business of making loans and providing finance-related services to bona fide farmers and ranchers, producers or harvesters of aquatic products, their cooperatives, rural residents for housing, or persons engaged in furnishing farm-related or aquatic-related services to these individuals or entities. Intent — 1980 c 37: See note following RCW 82.04.4281 .

Free access — add to your briefcase to read the full text and ask questions with AI

Related

§ 82.04.4281
Washington § 82.04.4281

Legislative History

[1980 c 37 s 14. Formerly RCW82.04.430(13).]

Nearby Sections

15
§ 82.01.050
Department established—Director of revenue.
§ 82.01.060
Director—Powers and duties—Rule-making authority.
§ 82.01.070
Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.
§ 82.01.080
Director—Delegation of powers and duties—Responsibility.
§ 82.01.090
Director—Exercise of powers, duties and functions formerly vested in tax commission.
§ 82.01.100
Assistance to other state agencies in administration and collection of taxes.
§ 82.01.115
Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.
§ 82.02.010
Definitions.
§ 82.02.020
State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.(Effective until January 1, 2028.)
§ 82.02.030
Additional tax rates.
§ 82.02.040
Authority of operating agencies to levy taxes.
§ 82.02.050
Impact fees—Intent—Limitations.
§ 82.02.060
Impact fees—Local ordinances—Required provisions—Exemptions.
§ 82.02.070
Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
§ 82.02.080
Impact fees—Refunds.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Washington § 82.04.4294, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.04.4294.