Washington § 82A.04.350 - Taxable income — Commercial cannabis activities.

Full text of Washington Revised Code of Washington § 82A.04.350 — Taxable income — Commercial cannabis activities., with citation guidance and answers to common questions.

§ 82A.04.350. Taxable income — Commercial cannabis activities.

In computing a taxpayer's Washington taxable income, the taxpayer may deduct from the taxpayer's Washington base income the amount of expenditures disallowed pursuant to section 280E of the internal revenue code so long as the expenditures are related to the commercial cannabis activities by a person licensed pursuant to RCW 69.50.325.
[ 2026 c 238 s 313.]

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.04.350

What does Revised Code of Washington § 82A.04.350 cover?

Section 82A.04.350 ("Taxable income — Commercial cannabis activities.") 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.04.350?

A common citation format is "Revised Code of Washington § 82A.04.350" (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.04.350 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.