Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.04: BUSINESS AND OCCUPATION TAX/§ 82.04.4332
Washington Statutes

§ 82.04.4332 — Deductions—Tuition fees of foreign degree-granting institutions.

Washington § 82.04.4332
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.4332 (Deductions—Tuition fees of foreign degree-granting institutions.) 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 § 82.04.4332 (2026).

Text

An approved branch campus of a foreign degree-granting institution in compliance with chapter 28B.90 RCW is considered an educational institution for the purpose of the deduction of tuition fees provided by RCW 82.04.170 in those instances where it is recognized as an organization exempt from income taxes pursuant to 26 U.S.C. Sec. 501(c).

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Related

§ 82.04.170
Washington § 82.04.170

Legislative History

[1993 c 181 s 10.]

Nearby Sections

15
§ 82.01.050
Department established—Director of revenue.
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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.
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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.
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Authority of operating agencies to levy taxes.
§ 82.02.050
Impact fees—Intent—Limitations.
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Impact fees—Local ordinances—Required provisions—Exemptions.
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Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
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Impact fees—Refunds.
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Bluebook (online)
Washington § 82.04.4332, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.04.4332.