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.
RCW 82.32.350
Closing agreements authorized.
Applied in 1 court decision — leading case Wells Fargo Bank, NA v. Department of Revenue (2012)
Most recently applied in Wells Fargo Bank, NA v. Department of Revenue (February 2012)
2017 c 323 s 107; 1971 ex.s. c 299 s 23; 1961 c 15 s 82.32.350
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.