Washington § 35.102.145 - Municipal business and occupation tax — Confidentiality, privilege, and disclosure.

Full text of Washington Revised Code of Washington § 35.102.145 — Municipal business and occupation tax — Confidentiality, privilege, and disclosure., with citation guidance and answers to common questions.

§ 35.102.145. Municipal business and occupation tax — Confidentiality, privilege, and disclosure.

A city that imposes a business and occupation tax may by ordinance provide that return or tax information is confidential, privileged, and subject to disclosure in the manner provided by RCW 82.32.330.
[ 2010 c 106 s 101.]

Notes

Effective date—2010 c 106: "Except as otherwise provided in sections 401, 409, and 412 of this act, this act takes effect July 1, 2010." [ 2010 c 106 s 407.]

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

Frequently Asked Questions About Washington § 35.102.145

What does Revised Code of Washington § 35.102.145 cover?

Section 35.102.145 ("Municipal business and occupation tax — Confidentiality, privilege, and disclosure.") 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 § 35.102.145?

A common citation format is "Revised Code of Washington § 35.102.145" (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 § 35.102.145 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.