Washington § 82.38.031 - Tax imposed — Intent.

Full text of Washington Revised Code of Washington § 82.38.031 — Tax imposed — Intent., with citation guidance and answers to common questions.

§ 82.38.031. Tax imposed — Intent.

It is the intent and purpose of this chapter that the tax shall be imposed at the time and place of the first taxable event and upon the first taxable person within this state. Any person whose activities would otherwise require payment of the tax imposed by RCW 82.38.030 but who is exempt from the tax nevertheless has a precollection obligation for the tax that must be imposed on the first taxable event within this state. Failure to pay the tax with respect to a taxable event shall not prevent tax liability from arising by reason of a subsequent taxable event.
[ 2007 c 515 s 33.]

Notes

Effective date—2007 c 515: See note following RCW 82.38.030.

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Frequently Asked Questions About Washington § 82.38.031

What does Revised Code of Washington § 82.38.031 cover?

Section 82.38.031 ("Tax imposed — Intent.") 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 § 82.38.031?

A common citation format is "Revised Code of Washington § 82.38.031" (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 § 82.38.031 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.