Washington § 82.02.250 - Nexus — Requirement to pay taxes and fees.

Full text of Washington Revised Code of Washington § 82.02.250 — Nexus — Requirement to pay taxes and fees., with citation guidance and answers to common questions.

§ 82.02.250. Nexus — Requirement to pay taxes and fees.

A person that has a substantial nexus under RCW 82.04.067 is obligated to pay all applicable taxes and fees imposed on that person's business activity, including any taxes and fees enacted after December 31, 2018. For purposes of this section, "taxes and fees" means any monetary exaction, regardless of its label, that is imposed directly on a person engaging in business and that the department is responsible for collecting.
[ 2019 c 8 s 104.]

Notes

Effective date—2019 c 8 ss 101, 104, 106, 201, 402-405, and 501: "Sections 101, 104, 106, 201, 402, 403, 404, 405, and 501 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [March 14, 2019]." [ 2019 c 8 s 804.]
Existing rights and liability—2019 c 8: "The repeals and amendments in this act do not affect any existing right acquired or liability or obligation incurred under the statutes repealed or amended, or under any rule or order adopted under those statutes, nor do they affect any proceeding instituted under them." [ 2019 c 8 s 801.]
Retroactive application—2019 c 8: "This act applies prospectively only, except for sections 106 and 201 of this act, which apply both prospectively and retroactively to October 1, 2018." [ 2019 c 8 s 803.]

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

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Frequently Asked Questions About Washington § 82.02.250

What does Revised Code of Washington § 82.02.250 cover?

Section 82.02.250 ("Nexus — Requirement to pay taxes and fees.") 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 § 82.02.250?

A common citation format is "Revised Code of Washington § 82.02.250" (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 § 82.02.250 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.