Washington § 48.14.090 - Determining amount of direct premium taxable in this state.

Full text of Washington Revised Code of Washington § 48.14.090 — Determining amount of direct premium taxable in this state., with citation guidance and answers to common questions.

§ 48.14.090. Determining amount of direct premium taxable in this state.

In determining the amount of direct premium taxable in this state other than for policies issued by an eligible captive insurer as defined in RCW 48.201.020, all such premiums written, procured, or received in this state shall be deemed written upon risks or property resident, situated, or to be performed in this state except such premiums as are properly allocated or apportioned and reported as taxable premiums of any other state or states. For tax purposes, the reporting of premiums shall be on a written basis or on a paid-for basis consistent with the basis required by the annual statement.
[ 2021 c 281 s 11; 2009 c 161 s 4; 1963 c 195 s 14.]

Notes

Application—2021 c 281 ss 8-11: See note following RCW 48.14.095.
Effective date—2021 c 281: See note following RCW 48.201.010.

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

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Frequently Asked Questions About Washington § 48.14.090

What does Revised Code of Washington § 48.14.090 cover?

Section 48.14.090 ("Determining amount of direct premium taxable in this state.") 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 § 48.14.090?

A common citation format is "Revised Code of Washington § 48.14.090" (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 § 48.14.090 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.