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RCWs
>
Title 83
>
Chapter 83.100
>
Section 83.100.210
83.100.200
<< 83.100.210 >>
83.100.220
PDF
RCW
83.100.210
Application of chapter
82.32
RCW
—
Closing agreements authorized.
(1) The following provisions of chapter
82.32
RCW have full force and application with respect to the taxes imposed under this chapter unless the context clearly requires otherwise: RCW
82.32.110
,
82.32.120
,
82.32.130
,
82.32.320
,
82.32.330
, and
82.32.340
. The definitions in this chapter have full force and application with respect to the application of chapter
82.32
RCW to this chapter unless the context clearly requires otherwise.
(2) In addition to the provisions stated in subsection (1) of this section, the following provisions of chapter
82.32
RCW have full force and application with respect to the taxes, penalties, and interest imposed under RCW
83.100.048
: RCW
82.32.090
,
82.32.117
,
82.32.135
,
82.32.210
,
82.32.220
,
82.32.230
,
82.32.235
,
82.32.237
,
82.32.245
, and
82.32.265
.
(3) The department may enter into closing agreements as provided in RCW
82.32.350
and
82.32.360
.
[
2013 2nd sp.s. c 2 § 8
;
2010 c 106 § 111
;
2005 c 516 § 15
;
1996 c 149 § 18
.]
NOTES:
Findings
—
Intent
—
Final judgment
—
Affect
—
Effective dates
—
2013 2nd sp.s. c 2:
See notes following RCW
83.100.048
.
Application
—
2010 c 106 §§ 104 and 111:
See note following RCW
82.32.330
.
Effective date
—
2010 c 106:
See note following RCW
35.102.145
.
Finding
—
Intent
—
Application
—
Severability
—
Effective date
—
2005 c 516:
See notes following RCW
83.100.040
.
Findings
—
Intent
—
Effective date
—
1996 c 149:
See notes following RCW
82.32.050
.
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