Washington § 82A.04.200 - Base income — Generally.

Full text of Washington Revised Code of Washington § 82A.04.200 — Base income — Generally., with citation guidance and answers to common questions.

§ 82A.04.200. Base income — Generally.

In computing Washington base income for a taxable year, modifications must be made to the taxpayer's federal adjusted gross income as required under RCW 82A.04.210 through 82A.04.270 and 82A.04.410 through 82A.04.460, unless the modification has the effect of duplicating an item of income or deduction. If an item of income is excluded from federal adjusted gross income, it is excluded from the tax under this chapter unless specifically included as provided in RCW 82A.04.210 through 82A.04.310.
[ 2026 c 238 s 301.]

Notes

Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

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Frequently Asked Questions About Washington § 82A.04.200

What does Revised Code of Washington § 82A.04.200 cover?

Section 82A.04.200 ("Base income — Generally.") 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 § 82A.04.200?

A common citation format is "Revised Code of Washington § 82A.04.200" (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.

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Sources & Verification

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