Washington § 83.100.210 - Application of chapter 82.32 RCW — Closing agreements authorized.

Full text of Washington Revised Code of Washington § 83.100.210 — Application of chapter 82.32 RCW — Closing agreements authorized., with citation guidance and answers to common questions.

§ 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 s 8; 2010 c 106 s 111; 2005 c 516 s 15; 1996 c 149 s 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 ss 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.

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

Related Washington Legal Topics

Frequently Asked Questions About Washington § 83.100.210

What does Revised Code of Washington § 83.100.210 cover?

Section 83.100.210 ("Application of chapter 82.32 RCW — Closing agreements authorized.") 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 § 83.100.210?

A common citation format is "Revised Code of Washington § 83.100.210" (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 § 83.100.210 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.