Washington § 82.14.090 - Payment of tax prior to taxable event — When permitted — Deposit with treasurer — Credit against future tax — When fund designation permitted.

Full text of Washington Revised Code of Washington § 82.14.090 — Payment of tax prior to taxable event — When permitted — Deposit with treasurer — Credit against future tax — When fund designation permitted., with citation guidance and answers to common questions.

§ 82.14.090. Payment of tax prior to taxable event — When permitted — Deposit with treasurer — Credit against future tax — When fund designation permitted.

When permitted by resolution or ordinance, any tax authorized by this chapter may be paid prior to the taxable event to which it may be attributable. Such prepayment shall be made by deposit with the treasurer or other legal depository for the benefit of the funds to which they belong. They shall be credited by any county or city against any future tax that may become due from a taxpayer: PROVIDED, That the taxpayer with the concurrence of the legislative authority may designate a particular fund of such county or city against which such prepayment of tax is made. Prepayment of taxes under this section shall not relieve any taxpayer from remitting the full amount of any tax imposed under the authority of this chapter upon the occurrence of the taxable event.
[ 1982 c 211 s 3.]

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

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Frequently Asked Questions About Washington § 82.14.090

What does Revised Code of Washington § 82.14.090 cover?

Section 82.14.090 ("Payment of tax prior to taxable event — When permitted — Deposit with treasurer — Credit against future tax — When fund designation permitted.") 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 § 82.14.090?

A common citation format is "Revised Code of Washington § 82.14.090" (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 § 82.14.090 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.