Washington § 82.52.020 - State's tax laws made applicable to federal areas — Exception.

Full text of Washington Revised Code of Washington § 82.52.020 — State's tax laws made applicable to federal areas — Exception., with citation guidance and answers to common questions.

§ 82.52.020. State's tax laws made applicable to federal areas — Exception.

From and after January 1, 1941, all laws of this state relating to revenue and taxation which, except for this chapter and the act of congress described herein, would not be operative within federal areas, are hereby extended to, and shall be construed as being operative in and upon all lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency of the United States located within the exterior boundaries of the state, to the same extent and with the same effect as though such area was not a federal area: PROVIDED, That nothing in this section shall be construed as extending the provisions of this title to the gross income received from, or to sales made for use in performing within a federal military or naval reservation, any contract entered into with the United States of America, or any department or agency thereof or any subcontract made pursuant thereto for which a bid covering such contract or subcontract was submitted prior to October 9, 1940.
[ 1961 c 15 s 82.52.020. Prior: 1941 c 175 s 2; Rem. Supp. 1941 s 11337-11.]

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.52.020

What does Revised Code of Washington § 82.52.020 cover?

Section 82.52.020 ("State's tax laws made applicable to federal areas — Exception.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.52.020?

A common citation format is "Revised Code of Washington § 82.52.020" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.52.020 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.