Washington § 82A.04.620 - Application of federal Internal Revenue Code.

Full text of Washington Revised Code of Washington § 82A.04.620 — Application of federal Internal Revenue Code., with citation guidance and answers to common questions.

§ 82A.04.620. Application of federal Internal Revenue Code.

(1) To the extent possible without being inconsistent with this chapter, all of the provisions of subtitle F (procedure and administration) of the internal revenue code relating to the following subjects apply to the taxes imposed under this chapter:
(a) Timing and amount of tax prepayments under RCW 82A.04.510;
(b) Liability of transferees; and
(c) Time and manner of making returns, extensions of time for filing returns, verification of returns, and the time when a return is deemed to be filed by the department.
(2) The department by rule may provide modifications and exceptions to the provisions listed in subsection (1) of this section, if reasonably necessary to facilitate the prompt, efficient, and equitable collection of tax under this chapter.
[ 2026 c 238 s 709.]

Notes

Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

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

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Frequently Asked Questions About Washington § 82A.04.620

What does Revised Code of Washington § 82A.04.620 cover?

Section 82A.04.620 ("Application of federal Internal Revenue Code.") 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 § 82A.04.620?

A common citation format is "Revised Code of Washington § 82A.04.620" (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 § 82A.04.620 apply to my situation?

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Sources & Verification

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