Washington Statutes
§ 82.32.270 — Accounting period prescribed.
Washington § 82.32.270
This text of Washington § 82.32.270 (Accounting period prescribed.) 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 § 82.32.270 (2026).
Text
The taxes imposed hereunder, and the returns required therefor, shall be upon a calendar year basis; but, if any taxpayer in transacting his or her business, keeps books reflecting the same on a basis other than the calendar year, he or she may, with consent of the department of revenue, make his or her returns, and pay taxes upon the basis of his or her accounting period as shown by the method of keeping the books of his or her business.
Construction — Severability — 1975 1st ex.s. c 278: See notes following RCW 11.08.160 .
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Related
§ 11.08.160
Washington § 11.08.160
Legislative History
[2013 c 23 s 326;1975 1st ex.s. c 278 s 88;1961 c 15 s 82.32.270. Prior:1935 c 180 s 205; RRS s 8370-205.]
Nearby Sections
15
§ 82.01.050
Department established—Director of revenue.§ 82.02.010
Definitions.§ 82.02.030
Additional tax rates.§ 82.02.050
Impact fees—Intent—Limitations.§ 82.02.080
Impact fees—Refunds.Cite This Page — Counsel Stack
Bluebook (online)
Washington § 82.32.270, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.32.270.