Washington Code — 82A
Browse 43 sections in division 82A of the Washington code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 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.