Washington § 82.32.350 - Closing agreements authorized.

Full text of Washington Revised Code of Washington § 82.32.350 — Closing agreements authorized., with citation guidance and answers to common questions.

§ 82.32.350. Closing agreements authorized.

The department may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the preceding chapters of this title, or any tax in respect to which this section is specifically made applicable, for any taxable period or periods.
[ 2017 c 323 s 107; 1971 ex.s. c 299 s 23; 1961 c 15 s 82.32.350. Prior: 1945 c 251 s 1; Rem. Supp. 1945 s 8370-225.]

Notes

Effective dates—2017 c 323 ss 101-109: See note following RCW 54.28.125.
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.

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Frequently Asked Questions About Washington § 82.32.350

What does Revised Code of Washington § 82.32.350 cover?

Section 82.32.350 ("Closing agreements authorized.") 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 § 82.32.350?

A common citation format is "Revised Code of Washington § 82.32.350" (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 § 82.32.350 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.