Washington § 82.32.270 - Accounting period prescribed.

Full text of Washington Revised Code of Washington § 82.32.270 — Accounting period prescribed., with citation guidance and answers to common questions.

§ 82.32.270. Accounting period prescribed.

The taxes imposed hereunder, and the returns required therefor, shall be upon a calendar year basis; but, if any taxpayer in transacting his or her business, keeps books reflecting the same on a basis other than the calendar year, he or she may, with consent of the department of revenue, make his or her returns, and pay taxes upon the basis of his or her accounting period as shown by the method of keeping the books of his or her business.
[ 2013 c 23 s 326; 1975 1st ex.s. c 278 s 88; 1961 c 15 s 82.32.270. Prior: 1935 c 180 s 205; RRS s 8370-205.]

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

Related Washington Legal Topics

Frequently Asked Questions About Washington § 82.32.270

What does Revised Code of Washington § 82.32.270 cover?

Section 82.32.270 ("Accounting period prescribed.") 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 § 82.32.270?

A common citation format is "Revised Code of Washington § 82.32.270" (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 § 82.32.270 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.