Washington § 84.36.389 - Residences — Rules and regulations — Audits — Confidentiality — Criminal penalty.

Full text of Washington Revised Code of Washington § 84.36.389 — Residences — Rules and regulations — Audits — Confidentiality — Criminal penalty., with citation guidance and answers to common questions.

§ 84.36.389. Residences — Rules and regulations — Audits — Confidentiality — Criminal penalty.

(1) The director of the department of revenue shall adopt such rules and regulations and prescribe such forms as may be necessary and appropriate for implementation and administration of this chapter subject to chapter 34.05 RCW, the administrative procedure act.
(2) The department may conduct such audits of the administration of RCW 84.36.381 through 84.36.389 and the claims for exemption filed thereunder as it considers necessary. The powers of the department under chapter 84.08 RCW apply to these audits.
(3) Any information or facts concerning confidential income data obtained by the assessor or the department, or their agents or employees, under subsection (2) of this section shall be used only to administer RCW 84.36.381 through 84.36.389. Notwithstanding any provision of law to the contrary, absent written consent by the person about whom the information or facts have been obtained, the confidential income data shall not be disclosed by the assessor or the assessor's agents or employees to anyone other than the department or the department's agents or employees nor by the department or the department's agents or employees to anyone other than the assessor or the assessor's agents or employees except in a judicial proceeding pertaining to the taxpayer's entitlement to the tax exemption under RCW 84.36.381 through 84.36.389. Any violation of this subsection is a misdemeanor.
[ 1979 ex.s. c 214 s 4; 1974 ex.s. c 182 s 5.]

Notes

Applicability—1979 ex.s. c 214: See note following RCW 84.36.381.

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

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Frequently Asked Questions About Washington § 84.36.389

What does Revised Code of Washington § 84.36.389 cover?

Section 84.36.389 ("Residences — Rules and regulations — Audits — Confidentiality — Criminal penalty.") 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 § 84.36.389?

A common citation format is "Revised Code of Washington § 84.36.389" (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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