Revised Code of Washington

Wash. Rev. Code § 35.102.145 (2026)

✓ current as of May 2026

Find cases: SyfertCases citing this section WA-LEGapp.leg.wa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

A city that imposes a business and occupation tax may by ordinance provide that return or tax information is confidential, privileged, and subject to disclosure in the manner provided by RCW 82.32.330.

[ 2010 c 106 s 101.]

Notes:

Effective date—2010 c 106: "Except as otherwise provided in sections 401, 409, and 412 of this act, this act takes effect July 1, 2010." [ 2010 c 106 s 407.]

Notes of Decisions

Cited in 2 cases (1 in the last 5 years), 2013–2023 · leading case: Gronquist v. Dep't of Licensing, 309 P.3d 538 (Wash. Ct. App. 2013).

Sort: Relevance Newest Treatment

Gronquist v. Dep't of Licensing, 309 P.3d 538 (Wash. Ct. App. 2013). “340, or any ordinance authorized under RCW 35.102.145; or (b) violate the taxpayer’s right to privacy or result in unfair competitive disadvantage to the taxpayer.”

Kevin Miller, V State Of Wa, Dept. Of Revenue (Wash. Ct. App. 2023). · cites it 2× “(4) Information required of any taxpayer in connection with the assessment or collection of any tax if the disclosure of the information to other persons would: (a) Be prohibited to such persons by RCW 84.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.