"Tax year" or "taxable year" means either the calendar year, or the taxpayer's fiscal year when permission is obtained from the department of revenue to use a fiscal year in lieu of the calendar year.
RCW 82.04.020
"Tax year," "taxable year."
Applied in 2 court decisions — leading case 57 Wash. 2d 56 - Standard Oil Co. of California v. State (1960)
Most recently applied in 65 Wash. 2d 882 - Reynolds Metals Co. v. State (March 1965)
1975 1st ex.s. c 278 s 39; 1961 c 15 s 82.04.020
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.