Revised Code of Washington

Wash. Rev. Code § 82.29A.140 (2026)

Rules and regulations

✓ current as of May 2026

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The department of revenue of the state of Washington shall make such rules and regulations consistent with chapter 34.05 RCW and the provisions of this chapter, RCW 84.36.451 and 84.40.175 as shall be necessary to permit its effective administration including procedures for collection and remittance of taxes imposed by this chapter, and for intervention by the cities and counties levying under RCW 82.29A.040, in proceedings involving such levies and taxes collected pursuant thereto.

[1975-'76 2nd ex.s. c 61 s 16.]

Notes of Decisions

Cited in 2 cases, 2003–2003 · leading case: Washington Pub. Ports Ass'n v. Dep't of Revenue, 62 P.3d 462 (Wash. 2003).

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Washington Pub. Ports Ass'n v. Dep't of Revenue, 62 P.3d 462 (Wash. 2003). · cites it 2× “” RCW 82.29A.140. However, DOR did not promulgate any LET rules until 1999 when Rule 500 took effect.”

WPPA v. State, Dept. of Revenue, 62 P.3d 462 (Wash. 2003). · cites it 2× “" RCW 82.29A.140. However, DOR did not promulgate any LET rules until 1999 when Rule 500 took effect.”

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