Washington § 82A.04.230 - Base income — State and local taxes.

Full text of Washington Revised Code of Washington § 82A.04.230 — Base income — State and local taxes., with citation guidance and answers to common questions.

§ 82A.04.230. Base income — State and local taxes.

In computing a taxpayer's Washington base income, the taxpayer must add to the taxpayer's federal adjusted gross income:
(1) Taxes on or measured by net income which have been deducted under the internal revenue code in computing federal adjusted gross income;
(2) The amount of taxes paid or accrued which have been deducted for federal purposes, but for which either a business and occupation tax credit or public utility tax credit, or both, is allowed.
[ 2026 c 238 s 304.]

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.

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

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Frequently Asked Questions About Washington § 82A.04.230

What does Revised Code of Washington § 82A.04.230 cover?

Section 82A.04.230 ("Base income — State and local taxes.") 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.04.230?

A common citation format is "Revised Code of Washington § 82A.04.230" (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 § 82A.04.230 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.