Washington § 82.32.260 - Payment condition to dissolution or withdrawal of corporation.

Full text of Washington Revised Code of Washington § 82.32.260 — Payment condition to dissolution or withdrawal of corporation., with citation guidance and answers to common questions.

§ 82.32.260. Payment condition to dissolution or withdrawal of corporation.

In the case of any corporation organized under the laws of this state, the courts shall not enter or sign any decree of dissolution, nor shall the secretary of state file in his or her office any certificate of dissolution, and in the case of any corporation organized under the laws of another jurisdiction and admitted to do business in this state, the secretary of state shall withhold the issuance of any certificate of withdrawal, until proof, in the form of a certificate from the department of revenue, has been furnished by the applicant for such dissolution or withdrawal, that every license fee, tax, increase, or penalty has been paid or provided for.
[ 2013 c 23 s 325; 1975 1st ex.s. c 278 s 87; 1961 c 15 s 82.32.260. Prior: 1935 c 180 s 204; RRS s 8370-204.]

Notes

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 § 82.32.260

What does Revised Code of Washington § 82.32.260 cover?

Section 82.32.260 ("Payment condition to dissolution or withdrawal of corporation.") 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 § 82.32.260?

A common citation format is "Revised Code of Washington § 82.32.260" (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 § 82.32.260 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

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