Washington Statutes
§ 82.32.350 — Closing agreements authorized.
Washington § 82.32.350
This text of Washington § 82.32.350 (Closing agreements authorized.) 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 § 82.32.350 (2026).
Text
The department may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the preceding chapters of this title, or any tax in respect to which this section is specifically made applicable, for any taxable period or periods.
Effective dates — 2017 c 323 ss 101-109: See note following RCW 54.28.125 .
Tax preference performance statement exemption — Automatic expiration date exemption — 2017 c 323: See note following RCW 82.04.040 .
Effective dates — Severability — 1971 ex.s. c 299: See notes following RCW 82.04.050 .
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Related
Wells Fargo Bank, NA v. Department of Revenue
271 P.3d 268 (Court of Appeals of Washington, 2012)
Legislative History
[2017 c 323 s 107;1971 ex.s. c 299 s 23;1961 c 15 s 82.32.350. Prior:1945 c 251 s 1; Rem. Supp. 1945 s 8370-225.]
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 § 82.32.350, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.32.350.