Revised Code of Washington
Wash. Rev. Code § 82.32.010 (2026)
Application of chapter stated
✓ current as of May 2026
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The provisions of this chapter apply with respect to the taxes imposed under chapters 82.04 through 82.14 RCW, under chapter 82.14B RCW, under chapters 82.16 through 82.29A RCW of this title, under chapter 84.33 RCW, and under other titles, chapters, and sections in such manner and to such extent as indicated in each such title, chapter, or section.
[ 2010 1st sp.s. c 19 s 13; 1998 c 304 s 12; 1984 c 204 s 26; 1983 c 3 s 219; 1981 c 148 s 12; 1961 c 15 s 82.32.010. Prior: 1935 c 180 s 185; RRS s 8370-185.]
Notes:
Effective dates—2010 1st sp.s. c 19: See note following RCW 82.14B.010.
Findings—Effective dates—1998 c 304: See notes following RCW 82.14B.020.
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
Purpose—Severability—Effective dates—1981 c 148: See notes following RCW 84.33.130.
Notes of Decisions
Cited in 2
cases, 2009–2010 · leading case: Clark Cnty. Pub. Util. Dist. No. 1 v. Dep't of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2009).
Clark Cnty. Pub. Util. Dist. No. 1 v. Dep't of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2009). “33 RCW, and under other titles, chapters, and sections in such manner and to such extent as indicated in each such title, chapter, or section.”
CLARK Cnty. PUD v. Dept. of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2010). “33 RCW, and under other titles, chapters, and sections in such manner and to such extent as indicated in each such title, chapter, or section.”
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