§ 82.04.020. "Tax year," "taxable year.
"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.
[1975 1st ex.s. c 278 § 39; 1961 c 15 § 82.04.020. Prior: 1955 c 389 § 3; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5; Rem. Supp. 1949 § 8370-5, part.]
Notes:
Construction -- Severability -- 1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Sections: Previous 82.04.010 82.04.020 82.04.030 82.04.035 82.04.040 82.04.050 82.04.051 82.04.055 82.04.060 82.04.062 82.04.065 82.04.070 82.04.080 82.04.090 82.04.100 Next
Last modified: April 7, 2009