Wash. Rev. Code » Title 82 · Chapter 82.32
Revised Code of Washington

Wash. Rev. Code § 82.32.350 (2026)

Closing agreements authorized

✓ current as of May 2026
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The department may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the preceding chapters of this title, or any tax in respect to which this section is specifically made applicable, for any taxable period or periods.
[ 2017 c 323 s 107; 1971 ex.s. c 299 s 23; 1961 c 15 s 82.32.350. Prior: 1945 c 251 s 1; Rem. Supp. 1945 s 8370-225.]

Notes:

Effective dates—2017 c 323 ss 101-109: See note following RCW 54.28.125.
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.
Notes of Decisions
Cited in 1 case, 2012–2012 · leading case: Wells Fargo Bank, NA v. Dep't of Revenue, 271 P.3d 268 (Wash. Ct. App. 2012).
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Wells Fargo Bank, NA v. Dep't of Revenue, 271 P.3d 268 (Wash. Ct. App. 2012). · cites it 4× “The negotiations ultimately resulted in the execution of a closing agreement authorized by RCW 82.32.350. ¶4 The closing agreement recited, “[DOR] has denied portions of refund requests submitted by [Wells Fargo] seeking the refund of business and occupation tax remitted by…”
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