Washington § 82.42.260 - Reports exempt from public inspection and copying.

Full text of Washington Revised Code of Washington § 82.42.260 — Reports exempt from public inspection and copying., with citation guidance and answers to common questions.

§ 82.42.260. Reports exempt from public inspection and copying.

(1) Reports submitted to the department under RCW 82.42.140 are personal information under RCW 42.56.230(4)(b) and are exempt from public inspection and copying.
(2) This section does not:
(a) Restrict the department from providing summary or aggregate data where the taxpayer's right to privacy or an unfair competitive disadvantage can reasonably be protected;
(b) Prevent the department from entering into data-sharing agreements containing these records with a federal, state, or local agency;
(c) Restrict sharing with law enforcement for purposes of investigation or enforcement; or
(d) Prevent the voluntary sharing of or authorization to access a taxpayer's own information to the taxpayer or their authorized representative.
[ 2024 c 1 s 19.]

Notes

Effective date—2024 c 1: See note following RCW 46.87.020.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.42.260

What does Revised Code of Washington § 82.42.260 cover?

Section 82.42.260 ("Reports exempt from public inspection and copying.") 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 § 82.42.260?

A common citation format is "Revised Code of Washington § 82.42.260" (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 § 82.42.260 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

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.