Washington § 82.32.360 - Conclusive effect of agreements.

Full text of Washington Revised Code of Washington § 82.32.360 — Conclusive effect of agreements., with citation guidance and answers to common questions.

§ 82.32.360. Conclusive effect of agreements.

Upon approval of such agreement, evidenced by execution thereof by the department of revenue and the person so agreeing, the agreement shall be final and conclusive as to tax liability or tax immunity covered thereby, and, except upon a showing of fraud or malfeasance, or of misrepresentation of a material fact:
(1) The case shall not be reopened as to the matters agreed upon, or the agreement modified, by any officer, employee, or agent of the state, or the taxpayer, and
(2) In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded.
[ 1975 1st ex.s. c 278 s 93; 1961 c 15 s 82.32.360. Prior: 1945 c 251 s 2; Rem. Supp. 1945 s 8370-226.]

Notes

Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

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Frequently Asked Questions About Washington § 82.32.360

What does Revised Code of Washington § 82.32.360 cover?

Section 82.32.360 ("Conclusive effect of agreements.") 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 § 82.32.360?

A common citation format is "Revised Code of Washington § 82.32.360" (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 § 82.32.360 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.