Sections
| 82A.04.010 | Definitions. | |
| 82A.04.015 | Undefined terms—Conformity with federal Internal Revenue Code. | |
| 82A.04.030 | Tax imposed—Rates. | |
| 82A.04.050 | Distribution of tax revenues. | |
| 82A.04.110 | Credit—Income taxes due to another jurisdiction. | |
| 82A.04.120 | Credit—Business and occupation and public utility taxes. | |
| 82A.04.130 | Credit—Washington capital gains taxes. | |
| 82A.04.140 | Credit—Pass-through entity tax payments. | |
| 82A.04.200 | Base income—Generally. | |
| 82A.04.210 | Base income—Long-term capital gains and losses. | |
| 82A.04.220 | Base income—State and local obligations. | |
| 82A.04.230 | Base income—State and local taxes. | |
| 82A.04.240 | Base income—Carryovers. | |
| 82A.04.250 | Base income—Federal obligations. | |
| 82A.04.260 | Base income—Incomplete nongrantor trusts. | |
| 82A.04.270 | Base income—Tribal income. | |
| 82A.04.310 | Taxable income—Charitable contributions. | |
| 82A.04.320 | Taxable income—Pass-through entity tax payments. | |
| 82A.04.330 | Taxable income—Capital construction fund for vessel improvements or acquisition. | |
| 82A.04.340 | Taxable income—Wagering losses. | |
| 82A.04.350 | Taxable income—Commercial cannabis activities. | |
| 82A.04.360 | Taxable income—Standard deduction. | |
| 82A.04.363 | Taxable income—Standard deduction—Adjustment for nonresidents. | |
| 82A.04.367 | Taxable income—Standard deduction—Index for inflation. | |
| 82A.04.410 | Allocation and apportionment—Generally. | |
| 82A.04.420 | Allocation and apportionment—Pass-through entities—Pro rata share. | |
| 82A.04.430 | Allocation and apportionment—Nonresident compensation. | |
| 82A.04.435 | Allocation and apportionment—Nonresident compensation—Members of professional athletic team. | |
| 82A.04.440 | Allocation and apportionment—Nonresident business activity. | |
| 82A.04.450 | Allocation and apportionment—Part-year income. | |
| 82A.04.460 | Allocation and apportionment—Nonresident student athlete income. | |
| 82A.04.510 | Estimated tax payments. | |
| 82A.04.520 | Pass-through entity tax election. | |
| 82A.04.530 | Method of accounting. | |
| 82A.04.540 | Estimation agreements. | |
| 82A.04.550 | Tax returns—Filing. | |
| 82A.04.560 | Tax returns—Separate and joint returns. | |
| 82A.04.600 | Crimes—Tax evasion—Failure to pay, file. | |
| 82A.04.610 | Administration of chapter consistent with chapter 82.32 RCW. | |
| 82A.04.620 | Application of federal Internal Revenue Code. | |
| 82A.04.650 | Rule making. | |
| 82A.04.660 | Annual reports—2026 c 238. | |
| 82A.04.800 | Advisory group. |