Washington § 82.12.070 - Cash receipts taxpayers — Bad debts.

Full text of Washington Revised Code of Washington § 82.12.070 — Cash receipts taxpayers — Bad debts., with citation guidance and answers to common questions.

§ 82.12.070. Cash receipts taxpayers — Bad debts.

The department of revenue, by general regulation, shall provide that a taxpayer whose regular books of account are kept on a cash receipts basis may file returns based upon his or her cash receipts for each reporting period and pay the tax herein provided upon such basis in lieu of reporting and paying the tax on all sales made during such period. A taxpayer filing returns on a cash receipts basis is not required to pay such tax on debt subject to credit or refund under RCW 82.12.037.
[ 2013 c 23 s 319; 2004 c 153 s 305; 1982 1st ex.s. c 35 s 38; 1975 1st ex.s. c 278 s 55; 1961 c 15 s 82.12.070. Prior: 1959 ex.s. c 3 s 14; 1959 c 197 s 9; prior: 1941 c 178 s 11, part; Rem. Supp. 1941 s 8370-34a, part.]

Notes

Bad debts—Intent—2004 c 153: See note following RCW 82.08.037.
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

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

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Frequently Asked Questions About Washington § 82.12.070

What does Revised Code of Washington § 82.12.070 cover?

Section 82.12.070 ("Cash receipts taxpayers — Bad debts.") 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 § 82.12.070?

A common citation format is "Revised Code of Washington § 82.12.070" (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 § 82.12.070 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.