https://library.partnertax.ai/us-wa/regs/ 2026-05-09 https://library.partnertax.ai/us-wa/regs/458-12-060 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 04-01-119, § 458-12-060, filed 12/17/03, effective 1/17/04; Order PT 68-6, § 458-12-060, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-110 Statutory Authority: 2009 c 521. WSR 10-07-133, § 458-12-110, filed 3/23/10, effective 4/23/10. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.40.040 , 84.40.080 , 84.40.085 , 84.40.130 , and 84.40.200 . WSR 05-02-034, § 458-12-110, filed 12/30/04, effective 1/30/05; Order PT 68-6, § 458-12-110, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-115 Order PT 68-6, § 458-12-115, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-120 Order PT 68-6, § 458-12-120, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-140 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.389 . WSR 18-04-007, § 458-12-140, filed 1/25/18, effective 2/25/18. Statutory Authority: RCW 84.08.010 . WSR 09-04-033, § 458-12-140, filed 1/29/09, effective 3/1/09; WSR 02-14-011, § 458-12-140, filed 6/20/02, effective 7/21/02; Order PT 68-6, § 458-12-140, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-155 Order PT 68-6, § 458-12-155, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-160 Order PT 68-6, § 458-12-160, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-165 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.60.050 , and 84.60.070 . WSR 14-22-030, § 458-12-165, filed 10/28/14, effective 11/28/14. Order PT 68-6, § 458-12-165, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-170 Order PT 68-6, § 458-12-170, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-175 Order PT 68-6, § 458-12-175, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-180 Order PT 68-6, § 458-12-180, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-251 Statutory Authority: RCW 84.08.010 and 1991 c 29. WSR 92-01-132, § 458-12-251, filed 12/19/91, effective 1/19/92. https://library.partnertax.ai/us-wa/regs/458-12-295 Order PT 68-6, § 458-12-295, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-296 Order PT 69-1, § 458-12-296, filed 4/14/69. https://library.partnertax.ai/us-wa/regs/458-12-310 Order PT 68-6, § 458-12-310, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-342 Statutory Authority: RCW 84.08.010 and 84.41.090 . WSR 13-12-050, § 458-12-342, filed 5/31/13, effective 7/1/13; WSR 05-14-106, § 458-12-342, filed 6/30/05, effective 7/31/05; WSR 93-08-049, § 458-12-342, filed 4/2/93, effective 5/3/93; WSR 83-22-004 (Order PT 83-6), § 458-12-342, filed 10/20/83. https://library.partnertax.ai/us-wa/regs/458-12-343 Statutory Authority: RCW 84.41.090 and 84.08.010 . WSR 83-22-004 (Order PT 83-6), § 458-12-343, filed 10/20/83. https://library.partnertax.ai/us-wa/regs/458-12-360 Statutory Authority: RCW 84.48.200 , 84.08.010 , 84.08.070 , and 84.36.865 . WSR 18-24-110, § 458-12-360, filed 12/4/18, effective 1/4/19. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 03-18-037, § 458-12-360, filed 8/26/03, effective 9/26/03; Order PT 68-6, § 458-12-360, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-14-001 Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.48.200 . WSR 90-23-097, § 458-14-001, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-005 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.36.389 , 84.52.0502 , and 84.55.060 . WSR 18-04-006, § 458-14-005, filed 1/25/18, effective 2/25/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 06-13-034, § 458-14-005, filed 6/14/06, effective 7/15/06; WSR 95-17-099, § 458-14-005, filed 8/23/95, effective 9/23/95; WSR 90-23-097, § 458-14-005, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-015 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 08-16-062, § 458-14-015, filed 7/30/08, effective 8/30/08; WSR 06-13-034, § 458-14-015, filed 6/14/06, effective 7/15/06; WSR 95-17-099, § 458-14-015, filed 8/23/95, effective 9/23/95; WSR 93-08-050, § 458-14-015, filed 4/2/93, effective 5/3/93; WSR 90-23-097, § 458-14-015, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-025 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 06-13-034, § 458-14-025, filed 6/14/06, effective 7/15/06; WSR 93-08-050, § 458-14-025, filed 4/2/93, effective 5/3/93; WSR 90-23-097, § 458-14-025, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-026 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.52.0502 , and 84.55.010 . WSR 16-06-042, § 458-14-026, filed 2/24/16, effective 3/26/16. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 06-13-034, § 458-14-026, filed 6/14/06, effective 7/15/06; WSR 93-08-050, § 458-14-026, filed 4/2/93, effective 5/3/93. https://library.partnertax.ai/us-wa/regs/458-14-035 Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.48.200 . WSR 90-23-097, § 458-14-035, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-046 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.36.389 , 84.52.0502 , and 84.55.060 . WSR 18-04-006, § 458-14-046, filed 1/25/18, effective 2/25/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 06-13-034, § 458-14-046, filed 6/14/06, effective 7/15/06; WSR 90-23-097, § 458-14-046, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-056 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 18-24-109, § 458-14-056, filed 12/4/18, effective 1/4/19. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.48.200 , 84.52.0502 , and 84.55.060 . WSR 15-03-087, § 458-14-056, filed 1/21/15, effective 2/21/15. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.48.200 , 84.52.0502 , 84.55.060 . WSR 14-14-023, § 458-14-056, filed 6/23/14, effective 7/24/14. Statutory Authority: 2009 c 521. WSR 10-07-133, § 458-14-056, filed 3/23/10, effective 4/23/10. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 06-13-034, § 458-14-056, filed 6/14/06, effective 7/15/06; WSR 95-17-099, § 458-14-056, filed 8/23/95, effective 9/23/95; WSR 90-23-097, § 458-14-056, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-066 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 18-24-109, § 458-14-066, filed 12/4/18, effective 1/4/19; WSR 06-13-034, § 458-14-066, filed 6/14/06, effective 7/15/06; WSR 95-17-099, § 458-14-066, filed 8/23/95, effective 9/23/95; WSR 90-23-097, § 458-14-066, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-076 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 18-24-109, § 458-14-076, filed 12/4/18, effective 1/4/19; WSR 06-13-034, § 458-14-076, filed 6/14/06, effective 7/15/06; WSR 90-23-097, § 458-14-076, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-087 Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.48.200 . WSR 90-23-097, § 458-14-087, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-095 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 06-13-034, § 458-14-095, filed 6/14/06, effective 7/15/06; WSR 90-23-097, § 458-14-095, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-105 Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.48.200 . WSR 90-23-097, § 458-14-105, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-116 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.36.389 , 84.52.0502 , and 84.55.060 . WSR 18-04-006, § 458-14-116, filed 1/25/18, effective 2/25/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 06-13-034, § 458-14-116, filed 6/14/06, effective 7/15/06; WSR 95-17-099, § 458-14-116, filed 8/23/95, effective 9/23/95; WSR 90-23-097, § 458-14-116, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-127 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 06-13-034, § 458-14-127, filed 6/14/06, effective 7/15/06; WSR 95-17-099, § 458-14-127, filed 8/23/95, effective 9/23/95; WSR 93-08-050, § 458-14-127, filed 4/2/93, effective 5/3/93; WSR 90-23-097, § 458-14-127, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-136 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 06-13-034, § 458-14-136, filed 6/14/06, effective 7/15/06; WSR 90-23-097, § 458-14-136, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-146 Statutory Authority: RCW 84.48.200 , 84.08.010 and 84.08.070 . WSR 95-17-099, § 458-14-146, filed 8/23/95, effective 9/23/95; WSR 90-23-097, § 458-14-146, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-156 Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.48.200 . WSR 90-23-097, § 458-14-156, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-160 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 06-13-034, § 458-14-160, filed 6/14/06, effective 7/15/06; WSR 95-17-099, § 458-14-160, filed 8/23/95, effective 9/23/95; WSR 90-23-097, § 458-14-160, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-170 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.200 . WSR 06-13-034, § 458-14-170, filed 6/14/06, effective 7/15/06; WSR 95-17-099, § 458-14-170, filed 8/23/95, effective 9/23/95; WSR 93-08-050, § 458-14-170, filed 4/2/93, effective 5/3/93; WSR 90-23-097, § 458-14-170, filed 11/21/90, effective 12/22/90. https://library.partnertax.ai/us-wa/regs/458-14-171 Statutory Authority: RCW 84.48.200 , 84.08.010 and 84.08.070 . WSR 95-17-099, § 458-14-171, filed 8/23/95, effective 9/23/95; WSR 93-08-050, § 458-14-171, filed 4/2/93, effective 5/3/93. https://library.partnertax.ai/us-wa/regs/458-15-005 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-005, filed 2/13/87. https://library.partnertax.ai/us-wa/regs/458-15-010 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-010, filed 2/13/87. https://library.partnertax.ai/us-wa/regs/458-15-015 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-015, filed 2/13/87. https://library.partnertax.ai/us-wa/regs/458-15-020 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-020, filed 2/13/87. https://library.partnertax.ai/us-wa/regs/458-15-030 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-030, filed 2/13/87. https://library.partnertax.ai/us-wa/regs/458-15-040 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-040, filed 2/13/87. https://library.partnertax.ai/us-wa/regs/458-15-050 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-050, filed 2/13/87. https://library.partnertax.ai/us-wa/regs/458-15-060 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-060, filed 2/13/87. https://library.partnertax.ai/us-wa/regs/458-15-070 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-070, filed 2/13/87. https://library.partnertax.ai/us-wa/regs/458-15-080 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-080, filed 2/13/87. https://library.partnertax.ai/us-wa/regs/458-15-090 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-090, filed 2/13/87. https://library.partnertax.ai/us-wa/regs/458-15-100 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 09-04-034, § 458-15-100, filed 1/29/09, effective 3/1/09; WSR 87-05-022 (Order PT 87-2), § 458-15-100, filed 2/13/87. https://library.partnertax.ai/us-wa/regs/458-15-110 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-110, filed 2/13/87. https://library.partnertax.ai/us-wa/regs/458-15-120 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-120, filed 2/13/87. https://library.partnertax.ai/us-wa/regs/458-16-080 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.389 . WSR 18-04-007, § 458-16-080, filed 1/25/18, effective 2/25/18. Statutory Authority: RCW 84.36.400 and 84.36.365 . WSR 00-09-004, § 458-16-080, filed 4/5/00, effective 5/6/00; Order PT 75-3, § 458-16-080, filed 5/23/75. https://library.partnertax.ai/us-wa/regs/458-16-100 Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-100, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 83-19-029 (Order PT 83-5), § 458-16-100, filed 9/14/83. Order PT 76-2, § 458-16-100, filed 4/7/76. Formerly WAC 458-12-145. https://library.partnertax.ai/us-wa/regs/458-16-110 Statutory Authority: RCW 84.36.865 . WSR 22-24-097, § 458-16-110, filed 12/6/22, effective 1/6/23; WSR 21-01-063, § 458-16-110, filed 12/9/20, effective 1/9/21. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.865 . WSR 10-23-060, § 458-16-110, filed 11/12/10, effective 12/13/10. Statutory Authority: RCW 84.36.865 , 84.36.040 , 84.36.042 , 84.36.045 , 84.36.046 , 84.36.050 , 84.36.385 , 84.36.560 , 84.36.570 , 84.36.800 , 84.36.805 , 84.36.810 , 84.36.815 , 84.36.820 , 84.36.825 , 84.36.830 , 84.36.833 , 84.36.840 , 84.36.850 , and 84.40.350 through 84.40.390 . WSR 02-02-009, § 458-16-110, filed 12/20/01, effective 1/20/02. Statutory Authority: RCW 84.36.865 , 84.36.037 , 84.36.805 , 84.36.815 , 84.36.825 and 84.36.840 . WSR 98-18-006, § 458-16-110, filed 8/20/98, effective 9/20/98. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-110, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865 . WSR 85-05-025 (Order PT 85-1), § 458-16-110, filed 2/15/85; WSR 81-05-017 (Order PT 81-7), § 458-16-110, filed 2/11/81; Order PT 77-2, § 458-16-110, filed 5/23/77; Order PT 76-2, § 458-16-110, filed 4/7/76. Formerly WAC 458-12-146. https://library.partnertax.ai/us-wa/regs/458-16-115 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.865 . WSR 08-16-063, § 458-16-115, filed 7/30/08, effective 8/30/08; WSR 07-11-124, § 458-16-115, filed 5/21/07, effective 6/21/07; WSR 06-24-043, § 458-16-115, filed 11/30/06, effective 12/31/06. Statutory Authority: RCW 84.36.865 and 84.08.070 . WSR 02-19-004, § 458-16-115, filed 9/4/02, effective 10/5/02. Statutory Authority: RCW 84.36.110 , 84.08.010 (2) and 84.36.865 . WSR 89-12-013 (Order 89-7), § 458-16-115, filed 5/26/89. https://library.partnertax.ai/us-wa/regs/458-16-120 Statutory Authority: RCW 84.36.865 , 84.36.040 , 84.36.042 , 84.36.045 , 84.36.046 , 84.36.050 , 84.36.385 , 84.36.560 , 84.36.570 , 84.36.800 , 84.36.805 , 84.36.810 , 84.36.815 , 84.36.820 , 84.36.825 , 84.36.830 , 84.36.833 , 84.36.840 , 84.36.850 , and 84.40.350 through 84.40.390 . WSR 02-02-009, § 458-16-120, filed 12/20/01, effective 1/20/02. Statutory Authority: RCW 84.36.865 . WSR 81-05-017 (Order PT 81-7), § 458-16-120, filed 2/11/81; Order PT 77-2, § 458-16-120, filed 5/23/77; Order PT 76-2, § 458-16-120, filed 4/7/76. Formerly WAC 458-12-147. https://library.partnertax.ai/us-wa/regs/458-16-130 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.865 . WSR 24-02-018, § 458-16-130, filed 12/21/23, effective 1/21/24. Statutory Authority: RCW 84.36.865 , 84.36.040 , 84.36.042 , 84.36.045 , 84.36.046 , 84.36.050 , 84.36.385 , 84.36.560 , 84.36.570 , 84.36.800 , 84.36.805 , 84.36.810 , 84.36.815 , 84.36.820 , 84.36.825 , 84.36.830 , 84.36.833 , 84.36.840 , 84.36.850 , and 84.40.350 through 84.40.390 . WSR 02-02-009, § 458-16-130, filed 12/20/01, effective 1/20/02. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-130, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 88-13-041 (Order PT 88-8), § 458-16-130, filed 6/9/88. Statutory Authority: RCW 84.36.865 . WSR 85-05-025 (Order PT 85-1), § 458-16-130, filed 2/15/85. Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 83-19-029 (Order PT 83-5), § 458-16-130, filed 9/14/83. Statutory Authority: RCW 84.36.865 . WSR 81-21-009 (Order PT 81-13), § 458-16-130, filed 10/8/81; WSR 81-05-017 (Order PT 81-7), § 458-16-130, filed 2/11/81; Order PT 77-2, § 458-16-130, filed 5/23/77; Order PT 76-2, § 458-16-130, filed 4/7/76. Formerly WAC 458-12-148. https://library.partnertax.ai/us-wa/regs/458-16-150 Statutory Authority: RCW 84.36.865 . WSR 22-24-097, § 458-16-150, filed 12/6/22, effective 1/6/23; WSR 21-01-063, § 458-16-150, filed 12/9/20, effective 1/9/21. Statutory Authority: RCW 84.36.865 , 84.36.040 , 84.36.042 , 84.36.045 , 84.36.046 , 84.36.050 , 84.36.385 , 84.36.560 , 84.36.570 , 84.36.800 , 84.36.805 , 84.36.810 , 84.36.815 , 84.36.820 , 84.36.825 , 84.36.830 , 84.36.833 , 84.36.840 , 84.36.850 , and 84.40.350 through 84.40.390 . WSR 02-02-009, § 458-16-150, filed 12/20/01, effective 1/20/02. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-150, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865 . WSR 86-12-034 (Order PT 86-2), § 458-16-150, filed 5/30/86; WSR 85-05-025 (Order PT 85-1), § 458-16-150, filed 2/15/85. Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 83-19-029 (Order PT 83-5), § 458-16-150, filed 9/14/83. Statutory Authority: RCW 84.36.865 . WSR 82-22-060 (Order PT 82-8), § 458-16-150, filed 11/2/82; WSR 81-05-017 (Order PT 81-7), § 458-16-150, filed 2/11/81; Order PT 77-2, § 458-16-150, filed 5/23/77; Order PT 76-2, § 458-16-150, filed 4/7/76. Formerly WAC 458-12-151. https://library.partnertax.ai/us-wa/regs/458-16-165 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.865 . WSR 24-02-018, § 458-16-165, filed 12/21/23, effective 1/21/24. Statutory Authority: RCW 84.36.865 . WSR 22-24-097, § 458-16-165, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.36.389 , 84.52.0502 , and 84.55.060 . WSR 18-04-006, § 458-16-165, filed 1/25/18, effective 2/25/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.36.389 , and 84.36.865 . WSR 15-07-021, § 458-16-165, filed 3/10/15, effective 4/10/15. Statutory Authority: RCW 84.36.865 , 84.36.040 , 84.36.042 , 84.36.045 , 84.36.046 , 84.36.050 , 84.36.385 , 84.36.560 , 84.36.570 , 84.36.800 , 84.36.805 , 84.36.810 , 84.36.815 , 84.36.820 , 84.36.825 , 84.36.830 , 84.36.833 , 84.36.840 , 84.36.850 , and 84.40.350 through 84.40.390 . WSR 02-02-009, § 458-16-165, filed 12/20/01, effective 1/20/02. Statutory Authority: RCW 84.36.865 , 84.36.037 , 84.36.805 , 84.36.815 , 84.36.825 and 84.36.840 . WSR 98-18-006, § 458-16-165, filed 8/20/98, effective 9/20/98. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-165, filed 3/3/94, effective 4/3/94. https://library.partnertax.ai/us-wa/regs/458-16-180 Statutory Authority: RCW 84.36.865 . WSR 06-20-005, § 458-16-180, filed 9/21/06, effective 10/22/06. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-180, filed 3/3/94, effective 4/3/94; Order PT 77-2, § 458-16-180, filed 5/23/77; Order PT 76-2, § 458-16-180, filed 4/7/76. Formerly WAC 458-12-190. https://library.partnertax.ai/us-wa/regs/458-16-190 Statutory Authority: RCW 84.36.865 . WSR 22-24-097, § 458-16-190, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.36.389 , and 84.36.865 . WSR 15-07-021, § 458-16-190, filed 3/10/15, effective 4/10/15. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-190, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865 . WSR 82-22-060 (Order PT 82-8), § 458-16-190, filed 11/2/82; WSR 81-21-009 (Order PT 81-13), § 458-16-190, filed 10/8/81; Order PT 77-2, § 458-16-190, filed 5/23/77; Order PT 76-2, § 458-16-190, filed 4/7/76. Formerly WAC 458-12-195. https://library.partnertax.ai/us-wa/regs/458-16-200 Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-200, filed 3/3/94, effective 4/3/94; Order PT 77-2, § 458-16-200, filed 5/23/77; Order PT 76-2, § 458-16-200, filed 4/7/76. Formerly WAC 458-12-200. https://library.partnertax.ai/us-wa/regs/458-02-100 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 14-08-010, § 458-02-100, filed 3/20/14, effective 4/20/14. https://library.partnertax.ai/us-wa/regs/458-02-200 Statutory Authority: RCW 19.02.030 . WSR 24-22-112, s 458-02-200, filed 11/5/24, effective 12/6/24; WSR 24-04-006, § 458-02-200, filed 1/24/24, effective 2/24/24. Statutory Authority: RCW 19.02.030 and 19.02.075 . WSR 22-24-055, § 458-02-200, filed 12/1/22, effective 1/1/23. Statutory Authority: RCW 19.02.030 (3). WSR 20-24-067, § 458-02-200, filed 11/24/20, effective 12/25/20. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 14-08-010, § 458-02-200, filed 3/20/14, effective 4/20/14. https://library.partnertax.ai/us-wa/regs/458-02-201 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 14-08-010, § 458-02-201, filed 3/20/14, effective 4/20/14. https://library.partnertax.ai/us-wa/regs/458-02-202 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 14-08-010, § 458-02-202, filed 3/20/14, effective 4/20/14. https://library.partnertax.ai/us-wa/regs/458-02-300 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 14-08-010, § 458-02-300, filed 3/20/14, effective 4/20/14. https://library.partnertax.ai/us-wa/regs/458-07-010 Statutory Authority: RCW 84.41.090 and 84.41.120 . WSR 22-04-024, § 458-07-010, filed 1/24/22, effective 2/24/22. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.52.0502 , and 84.55.010 . WSR 16-08-115, § 458-07-010, filed 4/5/16, effective 5/6/16. Statutory Authority: RCW 84.08.070 . WSR 00-01-043, § 458-07-010, filed 12/7/99, effective 1/7/00. https://library.partnertax.ai/us-wa/regs/458-07-015 Statutory Authority: RCW 84.41.090 and 84.41.120 . WSR 22-04-024, § 458-07-015, filed 1/24/22, effective 2/24/22. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.52.0502 , and 84.55.010 . WSR 16-08-115, § 458-07-015, filed 4/5/16, effective 5/6/16. Statutory Authority: RCW 84.08.070 . WSR 00-01-043, § 458-07-015, filed 12/7/99, effective 1/7/00. https://library.partnertax.ai/us-wa/regs/458-07-025 Statutory Authority: RCW 84.08.070 . WSR 00-01-043, § 458-07-025, filed 12/7/99, effective 1/7/00. https://library.partnertax.ai/us-wa/regs/458-07-030 Statutory Authority: RCW 84.08.070 . WSR 09-04-035, § 458-07-030, filed 1/29/09, effective 3/1/09; WSR 00-01-043, § 458-07-030, filed 12/7/99, effective 1/7/00. https://library.partnertax.ai/us-wa/regs/458-07-035 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 18-05-012, § 458-07-035, filed 2/8/18, effective 3/11/18; WSR 08-16-059, § 458-07-035, filed 7/30/08, effective 8/30/08; WSR 03-22-025, § 458-07-035, filed 10/27/03, effective 11/27/03. Statutory Authority: RCW 84.08.070 . WSR 00-01-043, § 458-07-035, filed 12/7/99, effective 1/7/00. https://library.partnertax.ai/us-wa/regs/458-10-010 Statutory Authority: RCW 36.21.015 , 84.08.010 and 84.08.070 . WSR 97-08-068, § 458-10-010, filed 4/1/97, effective 5/2/97. https://library.partnertax.ai/us-wa/regs/458-10-020 Statutory Authority: RCW 36.21.015 , 84.08.010 and 84.08.070 . WSR 97-08-068, § 458-10-020, filed 4/1/97, effective 5/2/97. https://library.partnertax.ai/us-wa/regs/458-10-030 Statutory Authority: RCW 36.21.015 , 84.08.010 and 84.08.070 . WSR 97-08-068, § 458-10-030, filed 4/1/97, effective 5/2/97. https://library.partnertax.ai/us-wa/regs/458-10-040 Statutory Authority: RCW 36.21.015 , 84.08.010 and 84.08.070 . WSR 97-08-068, § 458-10-040, filed 4/1/97, effective 5/2/97. https://library.partnertax.ai/us-wa/regs/458-10-050 Statutory Authority: RCW 36.21.015 , 84.08.010 and 84.08.070 . WSR 05-02-038, § 458-10-050, filed 12/30/04, effective 1/30/05; WSR 97-08-068, § 458-10-050, filed 4/1/97, effective 5/2/97. https://library.partnertax.ai/us-wa/regs/458-10-060 Statutory Authority: RCW 36.21.015 , 84.08.010 and 84.08.070 . WSR 97-08-068, § 458-10-060, filed 4/1/97, effective 5/2/97. https://library.partnertax.ai/us-wa/regs/458-10-070 Statutory Authority: RCW 36.21.015 , 84.08.010 and 84.08.070 . WSR 97-08-068, § 458-10-070, filed 4/1/97, effective 5/2/97. https://library.partnertax.ai/us-wa/regs/458-12-005 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.865 . WSR 06-24-043, § 458-12-005, filed 11/30/06, effective 12/31/06; Order PT 68-6, § 458-12-005, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-010 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.04.090 . WSR 14-21-044, § 458-12-010, filed 10/7/14, effective 11/7/14. Statutory Authority: RCW 84.41.090 and 84.08.010 . WSR 93-08-049, § 458-12-010, filed 4/2/93, effective 5/3/93; Order PT 69-1, § 458-12-010, filed 4/14/69; Order PT 68-6, § 458-12-010, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-012 Statutory Authority: RCW 84.08.010 (2) and 84.04.095 . WSR 88-04-020 (Order PT 88-2), § 458-12-012, filed 1/25/88. https://library.partnertax.ai/us-wa/regs/458-12-025 Order PT 68-6, § 458-12-025, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-035 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 23-05-096, § 458-12-035, filed 2/15/23, effective 3/18/23; Order PT 68-6, § 458-12-035, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-045 Order PT 68-6, § 458-12-045, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-050 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.40.040 , 84.40.080 , 84.40.085 , 84.40.130 , and 84.40.200 . WSR 05-02-034, § 458-12-050, filed 12/30/04, effective 1/30/05; Order PT 68-6, § 458-12-050, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-12-055 Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 18-19-078, § 458-12-055, filed 9/18/18, effective 10/19/18; Order PT 68-6, § 458-12-055, filed 4/29/68. https://library.partnertax.ai/us-wa/regs/458-16-210 Statutory Authority: RCW 84.36.865 . WSR 19-23-010, § 458-16-210, filed 11/7/19, effective 12/8/19. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.36.389 , and 84.36.865 . WSR 15-07-021, § 458-16-210, filed 3/10/15, effective 4/10/15. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-210, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865 . WSR 88-02-010 (Order PT 87-10), § 458-16-210, filed 12/28/87; WSR 86-12-034 (Order PT 86-2), § 458-16-210, filed 5/30/86; WSR 85-05-025 (Order PT 85-1), § 458-16-210, filed 2/15/85. Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 83-19-029 (Order PT 83-5), § 458-16-210, filed 9/14/83. Statutory Authority: RCW 84.36.865 . WSR 81-05-017 (Order PT 81-7), § 458-16-210, filed 2/11/81; Order PT 77-2, § 458-16-210, filed 5/23/77; Order PT 76-2, § 458-16-210, filed 4/7/76. Formerly WAC 458-12-205. https://library.partnertax.ai/us-wa/regs/458-16-215 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 94-15-041, § 458-16-215, filed 7/14/94, effective 8/14/94. https://library.partnertax.ai/us-wa/regs/458-16-220 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.36.389 , and 84.36.865 . WSR 15-07-021, § 458-16-220, filed 3/10/15, effective 4/10/15. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-220, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865 . WSR 86-12-034 (Order PT 86-2), § 458-16-220, filed 5/30/86; WSR 85-05-025 (Order PT 85-1), § 458-16-220, filed 2/15/85; Order PT 77-2, § 458-16-220, filed 5/23/77; Order PT 76-2, § 458-16-220, filed 4/7/76. Formerly WAC 458-12-206. https://library.partnertax.ai/us-wa/regs/458-16-230 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.36.389 , and 84.36.865 . WSR 15-07-021, § 458-16-230, filed 3/10/15, effective 4/10/15. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-230, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865 . WSR 86-12-034 (Order PT 86-2), § 458-16-230, filed 5/30/86; WSR 85-05-025 (Order PT 85-1), § 458-16-230, filed 2/15/85; Order PT 77-2, § 458-16-230, filed 5/23/77; Order PT 76-2, § 458-16-230, filed 4/7/76. Formerly WAC 458-12-210. https://library.partnertax.ai/us-wa/regs/458-16-240 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.36.389 , and 84.36.865 . WSR 15-07-021, § 458-16-240, filed 3/10/15, effective 4/10/15. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-240, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865 . WSR 86-12-034 (Order PT 86-2), § 458-16-240, filed 5/30/86; WSR 85-05-025 (Order PT 85-1), § 458-16-240, filed 2/15/85; Order PT 77-2, § 458-16-240, filed 5/23/77; Order PT 76-2, § 458-16-240, filed 4/7/76. Formerly WAC 458-12-215. https://library.partnertax.ai/us-wa/regs/458-16-245 Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-245, filed 3/3/94, effective 4/3/94. https://library.partnertax.ai/us-wa/regs/458-16-260 Statutory Authority: RCW 84.36.865 . WSR 19-23-010, § 458-16-260, filed 11/7/19, effective 12/8/19. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.36.389 , and 84.36.865 . WSR 15-07-021, § 458-16-260, filed 3/10/15, effective 4/10/15. Statutory Authority: RCW 84.36.865 and 84.36.040 . WSR 10-02-010, § 458-16-260, filed 12/24/09, effective 1/24/10. Statutory Authority: RCW 84.36.865 , 84.36.040 and 84.36.050 . WSR 01-24-037, § 458-16-260, filed 11/28/01, effective 12/29/01. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-260, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865 . WSR 88-02-010 (Order PT 87-10), § 458-16-260, filed 12/28/87; WSR 85-05-025 (Order PT 85-1), § 458-16-260, filed 2/15/85. Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 83-19-029 (Order PT 83-5), § 458-16-260, filed 9/14/83. Statutory Authority: RCW 84.36.865 . WSR 81-05-017 (Order PT 81-7), § 458-16-260, filed 2/11/81; Order PT 77-2, § 458-16-260, filed 5/23/77; Order PT 76-2, § 458-16-260, filed 4/7/76. Formerly WAC 458-12-225. https://library.partnertax.ai/us-wa/regs/458-16-266 Statutory Authority: RCW 84.36.865 . WSR 17-24-032, § 458-16-266, filed 11/29/17, effective 12/30/17. https://library.partnertax.ai/us-wa/regs/458-16-270 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 26-03-074, s 458-16-270, filed 1/20/26, effective 2/20/26. Statutory Authority: RCW 84.36.865 . WSR 20-23-070, § 458-16-270, filed 11/16/20, effective 12/17/20. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.36.389 , and 84.36.865 . WSR 15-07-021, § 458-16-270, filed 3/10/15, effective 4/10/15. Statutory Authority: RCW 84.36.865 , 84.36.040 , and 84.36.050 . WSR 09-19-069, § 458-16-270, filed 9/14/09, effective 10/15/09; WSR 01-24-037, § 458-16-270, filed 11/28/01, effective 12/29/01. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-270, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865 . WSR 85-05-025 (Order PT 85-1), § 458-16-270, filed 2/15/85. Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 83-19-029 (Order PT 83-5), § 458-16-270, filed 9/14/83. Statutory Authority: RCW 84.36.865 . WSR 82-22-060 (Order PT 82-8), § 458-16-270, filed 11/2/82; WSR 81-05-017 (Order PT 81-7), § 458-16-270, filed 2/11/81; Order PT 77-2, § 458-16-270, filed 5/23/77; Order PT 76-2, § 458-16-270, filed 4/7/76. Formerly WAC 458-12-230. https://library.partnertax.ai/us-wa/regs/458-16-280 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.36.389 , and 84.36.865 . WSR 15-07-021, § 458-16-280, filed 3/10/15, effective 4/10/15. Statutory Authority: RCW 84.08.070 , 84.34.141 , 84.36.865 , 84.52.0502 . WSR 09-19-010, § 458-16-280, filed 9/3/09, effective 10/4/09. Statutory Authority: RCW 84.36.865 and 84.36.060 . WSR 99-18-008, § 458-16-280, filed 8/19/99, effective 9/19/99. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-280, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865 . WSR 86-12-034 (Order PT 86-2), § 458-16-280, filed 5/30/86; WSR 85-05-025 (Order PT 85-1), § 458-16-280, filed 2/15/85; WSR 81-21-009 (Order PT 81-13), § 458-16-280, filed 10/8/81; Order PT 77-2, § 458-16-280, filed 5/23/77; Order PT 76-2, § 458-16-280, filed 4/7/76. Formerly WAC 458-12-235. https://library.partnertax.ai/us-wa/regs/458-16-282 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.36.389 , and 84.36.865 . WSR 15-07-021, § 458-16-282, filed 3/10/15, effective 4/10/15. Statutory Authority: RCW 84.08.070 , 84.34.141 , 84.36.865 , 84.52.0502 . WSR 09-19-010, § 458-16-282, filed 9/3/09, effective 10/4/09. Statutory Authority: RCW 84.36.865 and 84.36.060 . WSR 99-18-008, § 458-16-282, filed 8/19/99, effective 9/19/99. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-282, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865 . WSR 86-12-034 (Order PT 86-2), § 458-16-282, filed 5/30/86; WSR 85-05-025 (Order PT 85-1), § 458-16-282, filed 2/15/85; WSR 81-21-010 (Order PT 81-14), § 458-16-282, filed 10/8/81. https://library.partnertax.ai/us-wa/regs/458-16-284 Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-284, filed 3/3/94, effective 4/3/94. https://library.partnertax.ai/us-wa/regs/458-16-286 Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-286, filed 3/3/94, effective 4/3/94. https://library.partnertax.ai/us-wa/regs/458-16-290 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.36.389 , and 84.36.865 . WSR 15-07-021, § 458-16-290, filed 3/10/15, effective 4/10/15. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-290, filed 3/3/94, effective 4/3/94; Order PT 77-2, § 458-16-290, filed 5/23/77; Order PT 76-2, § 458-16-290, filed 4/7/76. Formerly WAC 458-12-236. https://library.partnertax.ai/us-wa/regs/458-16-300 Statutory Authority: RCW 84.36.865 . WSR 22-24-097, § 458-16-300, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 84.08.010 and 84.36.865 . WSR 16-16-005, § 458-16-300, filed 7/20/16, effective 8/20/16. Statutory Authority: RCW 84.36.865 , RCW 84.36.037 , 84.36.805 , 84.36.815 , 84.36.825 and 84.36.840 . WSR 98-18-006, § 458-16-300, filed 8/20/98, effective 9/20/98. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-300, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865 . WSR 81-21-010 (Order PT 81-14), § 458-16-300, filed 10/8/81. https://library.partnertax.ai/us-wa/regs/458-16-310 Statutory Authority: RCW 84.36.865 . WSR 22-24-097, § 458-16-310, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.36.389 , and 84.36.865 . WSR 15-07-021, § 458-16-310, filed 3/10/15, effective 4/10/15. Statutory Authority: RCW 84.36.865 , 84.36.037 , 84.36.805 , 84.36.815 , 84.36.825 and 84.36.840 . WSR 98-18-006, § 458-16-310, filed 8/20/98, effective 9/20/98. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-310, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865 . WSR 81-21-010 (Order PT 81-14), § 458-16-310, filed 10/8/81. https://library.partnertax.ai/us-wa/regs/458-16-320 Statutory Authority: RCW 84.36.865 and 84.36.043 . WSR 99-13-018, § 458-16-320, filed 6/4/99, effective 7/5/99. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-320, filed 3/3/94, effective 4/3/94. https://library.partnertax.ai/us-wa/regs/458-16-330 Statutory Authority: RCW 84.36.865 . WSR 22-24-097, § 458-16-330, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 84.08.010 , 84.08.070 and chapter 84.36 RCW. WSR 94-07-008, § 458-16-330, filed 3/3/94, effective 4/3/94. https://library.partnertax.ai/us-wa/regs/458-16-340 Statutory Authority: RCW 84.36.865 . WSR 19-14-012, § 458-16-340, filed 6/21/19, effective 7/22/19. https://library.partnertax.ai/us-wa/regs/458-16-560 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 24-22-070, s 458-16-560, filed 10/29/24, effective 11/29/24. Statutory Authority: RCW 84.36.865 . WSR 21-01-063, § 458-16-560, filed 12/9/20, effective 1/9/21; WSR 20-03-105, § 458-16-560, filed 1/15/20, effective 2/15/20. Statutory Authority: RCW 84.36.865 and 84.36.560 . WSR 09-04-036, § 458-16-560, filed 1/29/09, effective 3/1/09; WSR 02-15-020, § 458-16-560, filed 7/8/02, effective 8/8/02. https://library.partnertax.ai/us-wa/regs/458-16-1000 Statutory Authority: RCW 84.36.010 and 84.36.865 . WSR 05-18-010, § 458-16-1000, filed 8/25/05, effective 9/25/05. https://library.partnertax.ai/us-wa/regs/458-16A-010 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.52.0502 , and 84.55.060 . WSR 15-22-086, § 458-16A-010, filed 11/3/15, effective 12/4/15. Statutory Authority: RCW 84.36.041 and 84.36.865 . WSR 08-16-064, § 458-16A-010, filed 7/30/08, effective 8/30/08; WSR 00-09-086, § 458-16A-010, filed 4/18/00, effective 5/19/00; WSR 99-04-016, § 458-16A-010, filed 1/22/99, effective 2/22/99. Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.36.041 . WSR 95-06-041, § 458-16A-010, filed 2/24/95, effective 3/27/95. https://library.partnertax.ai/us-wa/regs/458-16A-020 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.52.0502 , and 84.55.060 . WSR 15-22-086, § 458-16A-020, filed 11/3/15, effective 12/4/15. Statutory Authority: RCW 84.36.041 and 84.36.865 . WSR 08-16-064, § 458-16A-020, filed 7/30/08, effective 8/30/08; WSR 00-09-086, § 458-16A-020, filed 4/18/00, effective 5/19/00. Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.36.041 . WSR 95-06-042, § 458-16A-020, filed 2/24/95, effective 3/27/95. https://library.partnertax.ai/us-wa/regs/458-16A-100 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 26-03-074, s 458-16A-100, filed 1/20/26, effective 2/20/26; WSR 24-22-115, s 458-16A-100, filed 11/5/24, effective 12/6/24. Statutory Authority: RCW 84.36.865 . WSR 24-03-003, § 458-16A-100, filed 1/3/24, effective 2/3/24. Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 20-24-066, § 458-16A-100, filed 11/24/20, effective 12/25/20. Statutory Authority: RCW 84.36.865 . WSR 20-04-017, § 458-16A-100, filed 1/24/20, effective 2/24/20. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.389 . WSR 18-04-007, § 458-16A-100, filed 1/25/18, effective 2/25/18. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 84.36.865 . WSR 16-11-032, § 458-16A-100, filed 5/10/16, effective 6/10/16. Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 13-08-028, § 458-16A-100, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.36.383 , 84.36.389 , and 84.36.865 . WSR 08-16-075, § 458-16A-100, filed 7/31/08, effective 8/31/08; WSR 03-09-002, § 458-16A-100, filed 4/2/03, effective 5/3/03. https://library.partnertax.ai/us-wa/regs/458-16A-110 Statutory Authority: RCW 84.36.865 . WSR 20-04-017, § 458-16A-110, filed 1/24/20, effective 2/24/20. Statutory Authority: RCW 84.36.383 , 84.36.389 , and 84.36.865 . WSR 08-16-078, § 458-16A-110, filed 7/31/08, effective 8/31/08; WSR 03-09-002, § 458-16A-110, filed 4/2/03, effective 5/3/03. https://library.partnertax.ai/us-wa/regs/458-16A-115 Statutory Authority: RCW 84.36.865 . WSR 20-04-017, § 458-16A-115, filed 1/24/20, effective 2/24/20. Statutory Authority: RCW 84.36.383 , 84.36.389 , and 84.36.865 . WSR 08-16-078, § 458-16A-115, filed 7/31/08, effective 8/31/08; WSR 03-09-002, § 458-16A-115, filed 4/2/03, effective 5/3/03. https://library.partnertax.ai/us-wa/regs/458-16A-120 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 24-22-115, s 458-16A-120, filed 11/5/24, effective 12/6/24. Statutory Authority: RCW 84.36.865 . WSR 24-03-003, § 458-16A-120, filed 1/3/24, effective 2/3/24; WSR 20-04-017, § 458-16A-120, filed 1/24/20, effective 2/24/20. Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 13-12-047, § 458-16A-120, filed 5/31/13, effective 7/1/13. Statutory Authority: RCW 84.36.383 , 84.36.389 , and 84.36.865 . WSR 08-16-078, § 458-16A-120, filed 7/31/08, effective 8/31/08; WSR 03-09-002, § 458-16A-120, filed 4/2/03, effective 5/3/03. https://library.partnertax.ai/us-wa/regs/458-16A-130 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 26-03-074, s 458-16A-130, filed 1/20/26, effective 2/20/26. Statutory Authority: RCW 84.36.865 . WSR 24-03-003, § 458-16A-130, filed 1/3/24, effective 2/3/24. Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 20-24-066, § 458-16A-130, filed 11/24/20, effective 12/25/20. Statutory Authority: RCW 84.36.865 . WSR 20-04-017, § 458-16A-130, filed 1/24/20, effective 2/24/20; WSR 18-24-108, § 458-16A-130, filed 12/4/18, effective 1/4/19. Statutory Authority: RCW 84.36.383 , 84.36.389 , and 84.36.865 . WSR 08-16-078, § 458-16A-130, filed 7/31/08, effective 8/31/08; WSR 03-09-002, § 458-16A-130, filed 4/2/03, effective 5/3/03. https://library.partnertax.ai/us-wa/regs/458-16A-135 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 26-03-074, s 458-16A-135, filed 1/20/26, effective 2/20/26. Statutory Authority: RCW 84.36.865 . WSR 24-03-003, § 458-16A-135, filed 1/3/24, effective 2/3/24; WSR 20-04-017, § 458-16A-135, filed 1/24/20, effective 2/24/20. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.52.0502 , and 84.55.060 . WSR 15-22-086, § 458-16A-135, filed 11/3/15, effective 12/4/15. Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 13-08-028, § 458-16A-135, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.36.383 , 84.36.389 , and 84.36.865 . WSR 08-16-079, § 458-16A-135, filed 7/31/08, effective 8/31/08; WSR 03-09-002, § 458-16A-135, filed 4/2/03, effective 5/3/03. https://library.partnertax.ai/us-wa/regs/458-16A-140 Statutory Authority: RCW 84.36.865 . WSR 18-24-108, § 458-16A-140, filed 12/4/18, effective 1/4/19. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.389 . WSR 18-04-007, § 458-16A-140, filed 1/25/18, effective 2/25/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.52.0502 , and 84.55.010 . WSR 16-06-042, § 458-16A-140, filed 2/24/16, effective 3/26/16. Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 13-08-028, § 458-16A-140, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.36.383 , 84.36.389 , and 84.36.865 . WSR 08-16-079, § 458-16A-140, filed 7/31/08, effective 8/31/08; WSR 03-09-002, § 458-16A-140, filed 4/2/03, effective 5/3/03. https://library.partnertax.ai/us-wa/regs/458-16A-150 Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 20-24-066, § 458-16A-150, filed 11/24/20, effective 12/25/20. Statutory Authority: RCW 84.36.865 . WSR 20-04-017, § 458-16A-150, filed 1/24/20, effective 2/24/20. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.389 . WSR 18-04-007, § 458-16A-150, filed 1/25/18, effective 2/25/18. Statutory Authority: RCW 84.36.389 and 84.36.865 . WSR 13-08-028, § 458-16A-150, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.36.383 , 84.36.389 , and 84.36.865 . WSR 08-16-076, § 458-16A-150, filed 7/31/08, effective 8/31/08; WSR 03-16-029, § 458-16A-150, filed 7/29/03, effective 8/29/03; WSR 03-09-002, § 458-16A-150, filed 4/2/03, effective 5/3/03. https://library.partnertax.ai/us-wa/regs/458-17-101 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.36.865 , 84.36.080 , 84.40.065 , and 84.56.440 . WSR 15-09-023, § 458-17-101, filed 4/7/15, effective 5/8/15. Statutory Authority: RCW 84.08.005 , 84.08.070 , and 82.01.060 (2). WSR 03-16-028, § 458-17-101, filed 7/29/03, effective 8/29/03. https://library.partnertax.ai/us-wa/regs/458-18-010 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 24-22-115, s 458-18-010, filed 11/5/24, effective 12/6/24. Statutory Authority: RCW 84.38.180 . WSR 24-03-004, § 458-18-010, filed 1/3/24, effective 2/3/24; WSR 22-04-025, § 458-18-010, filed 1/24/22, effective 2/24/22; WSR 20-04-016, § 458-18-010, filed 1/24/20, effective 2/24/20; WSR 13-08-031, § 458-18-010, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.38.180 , 84.38.020 . WSR 08-16-080, § 458-18-010, filed 8/1/08, effective 9/1/08; WSR 99-21-044, § 458-18-010, filed 10/15/99, effective 11/15/99. Statutory Authority: RCW 84.38.180 . WSR 92-15-057, § 458-18-010, filed 7/13/92, effective 8/13/92; WSR 88-13-042 (Order PT 88-9), § 458-18-010, filed 6/9/88; WSR 84-21-010 (Order PT 84-4), § 458-18-010, filed 10/5/84; WSR 81-05-020 (Order PT 81-8), § 458-18-010, filed 2/11/81; Order PT 76-1, § 458-18-010, filed 4/7/76. https://library.partnertax.ai/us-wa/regs/458-18-020 Statutory Authority: RCW 84.38.180 . WSR 20-04-016, § 458-18-020, filed 1/24/20, effective 2/24/20. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.52.0502 , and 84.55.010 . WSR 16-06-043, § 458-18-020, filed 2/24/16, effective 3/26/16. Statutory Authority: RCW 84.38.180 . WSR 08-16-077, § 458-18-020, filed 7/31/08, effective 8/31/08; WSR 92-15-057, § 458-18-020, filed 7/13/92, effective 8/13/92; WSR 88-13-042 (Order PT 88-9), § 458-18-020, filed 6/9/88; WSR 84-21-010 (Order PT 84-4), § 458-18-020, filed 10/5/84; WSR 81-05-020 (Order PT 81-8), § 458-18-020, filed 2/11/81; Order PT 76-1, § 458-18-020, filed 4/7/76. https://library.partnertax.ai/us-wa/regs/458-18-030 Statutory Authority: RCW 84.38.180 . WSR 13-08-031, § 458-18-030, filed 3/27/13, effective 4/27/13; WSR 84-21-010 (Order PT 84-4), § 458-18-030, filed 10/5/84; WSR 81-05-020 (Order PT 81-8), § 458-18-030, filed 2/11/81; Order PT 76-1, § 458-18-030, filed 4/7/76. https://library.partnertax.ai/us-wa/regs/458-18-040 Order PT 76-1, § 458-18-040, filed 4/7/76. https://library.partnertax.ai/us-wa/regs/458-18-050 Statutory Authority: RCW 84.38.180 . WSR 84-21-010 (Order PT 84-4), § 458-18-050, filed 10/5/84; WSR 81-05-020 (Order PT 81-8), § 458-18-050, filed 2/11/81; Order PT 76-1, § 458-18-050, filed 4/7/76. https://library.partnertax.ai/us-wa/regs/458-18-060 Statutory Authority: RCW 84.38.180 . WSR 07-13-023, § 458-18-060, filed 6/11/07, effective 7/12/07; WSR 88-13-042 (Order PT 88-9), § 458-18-060, filed 6/9/88; WSR 84-21-010 (Order PT 84-4), § 458-18-060, filed 10/5/84; WSR 81-21-008 (Order 81-12), § 458-18-060, filed 10/8/81; Order PT 76-1, § 458-18-060, filed 4/7/76. https://library.partnertax.ai/us-wa/regs/458-18-070 458-18-100 (1)] . [Statutory Authority: RCW 84.38.180 . WSR 84-21-010 (Order PT 84-4), § 458-18-070, filed 10/5/84; Order PT 76-1, § 458-18-070, filed 4/7/76. https://library.partnertax.ai/us-wa/regs/458-18-080 Statutory Authority: RCW 84.38.180 . WSR 13-08-031, § 458-18-080, filed 3/27/13, effective 4/27/13; WSR 84-21-010 (Order PT 84-4), § 458-18-080, filed 10/5/84; WSR 81-05-020 (Order PT 81-8), § 458-18-080, filed 2/11/81; Order PT 76-1, § 458-18-080, filed 4/7/76. https://library.partnertax.ai/us-wa/regs/458-18-090 Order PT 76-1, § 458-18-090, filed 4/7/76. https://library.partnertax.ai/us-wa/regs/458-18-100 Statutory Authority: RCW 84.38.180 . WSR 20-04-016, § 458-18-100, filed 1/24/20, effective 2/24/20; WSR 08-16-077, § 458-18-100, filed 7/31/08, effective 8/31/08; WSR 84-21-010 (Order PT 84-4), § 458-18-100, filed 10/5/84; WSR 81-05-020 (Order PT 81-8), § 458-18-100, filed 2/11/81; Order PT 76-1, § 458-18-100, filed 4/7/76. https://library.partnertax.ai/us-wa/regs/458-18-210 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.865 . WSR 10-23-059, § 458-18-210, filed 11/12/10, effective 12/13/10. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.69.030 , 84.69.100 and 84.69.150 . WSR 98-01-176, § 458-18-210, filed 12/23/97, effective 1/1/98. Statutory Authority: RCW 84.69.100 as amended by 1987 c 319 and 84.08.010 (2). WSR 87-19-141 (Order PT 87-7), § 458-18-210, filed 9/23/87. https://library.partnertax.ai/us-wa/regs/458-18-215 Statutory Authority: RCW 84.08.070 . WSR 93-24-087, § 458-18-215, filed 11/30/93, effective 12/31/93. https://library.partnertax.ai/us-wa/regs/458-18-220 Statutory Authority: RCW 84.34.065 , 84.34.141 , 84.34.360 , and 84.69.100 . WSR 26-01-183, s 458-18-220, filed 12/23/25, effective 1/1/26; WSR 24-24-089, s 458-18-220, filed 12/3/24, effective 1/1/25; WSR 24-03-001, § 458-18-220, filed 1/3/24, effective 1/3/24; WSR 23-01-007, § 458-18-220, filed 12/7/22, effective 1/1/23; WSR 22-04-028, § 458-18-220, filed 1/24/22, effective 1/1/22; WSR 21-01-210, § 458-18-220, filed 12/23/20, effective 1/1/21; WSR 20-02-056, § 458-18-220, filed 12/24/19, effective 1/1/20; WSR 19-02-058, § 458-18-220, filed 12/27/18, effective 1/1/19; WSR 18-01-147, § 458-18-220, filed 12/20/17, effective 1/1/18; WSR 17-01-162, § 458-18-220, filed 12/21/16, effective 1/1/17; WSR 16-01-035, § 458-18-220, filed 12/9/15, effective 1/1/16; WSR 15-01-166, § 458-18-220, filed 12/23/14, effective 1/1/15; WSR 14-01-059, § 458-18-220, filed 12/13/13, effective 1/1/14; WSR 13-02-053, § 458-18-220, filed 12/26/12, effective 1/1/13; WSR 12-01-040, § 458-18-220, filed 12/13/11, effective 1/1/12. Statutory Authority: RCW 84.69.100 . WSR 11-02-017, § 458-18-220, filed 12/29/10, effective 1/1/11; WSR 10-07-038, § 458-18-220, filed 3/10/10, effective 4/10/10; WSR 08-24-094, § 458-18-220, filed 12/2/08, effective 1/2/09; WSR 07-24-037, § 458-18-220, filed 11/30/07, effective 12/31/07; WSR 06-21-059, § 458-18-220, filed 10/16/06, effective 11/16/06; WSR 05-22-096, § 458-18-220, filed 11/1/05, effective 12/2/05; WSR 04-24-101, § 458-18-220, filed 12/1/04, effective 1/1/05; WSR 03-24-014, § 458-18-220, filed 11/20/03, effective 12/21/03; WSR 02-23-081, § 458-18-220, filed 11/19/02, effective 12/20/02; WSR 02-03-039, § 458-18-220, filed 1/8/02, effective 2/8/02; WSR 00-24-106, § 458-18-220, filed 12/6/00, effective 12/31/00; WSR 99-24-033, § 458-18-220, filed 11/23/99, effective 12/24/99. Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.69.100 . WSR 99-01-066, § 458-18-220, filed 12/14/98, effective 1/1/99; WSR 98-01-177, § 458-18-220, filed 12/23/97, effective 1/1/98; WSR 97-02-068, § 458-18-220, filed 12/31/96, effective 1/1/97; WSR 96-01-093, § 458-18-220, filed 12/19/95, effective 1/1/96; WSR 95-06-044, § 458-18-220, filed 2/24/95, effective 3/27/95; WSR 94-05-063, § 458-18-220, filed 2/11/94, effective 3/14/94. Statutory Authority: RCW 84.08.010 and 84.69.100 . WSR 93-06-096, § 458-18-220, filed 3/3/93, effective 4/3/93; WSR 92-17-027, § 458-18-220, filed 8/11/92, effective 9/11/92; WSR 91-15-024, § 458-18-220, filed 7/11/91, effective 8/11/91. Statutory Authority: RCW 84.69.100 and 84.08.010 (2). WSR 89-10-067 (Order PT 89-6), § 458-18-220, filed 5/3/89; WSR 88-07-003 (Order PT 88-3), § 458-18-220, filed 3/3/88. Statutory Authority: RCW 84.69.100 as amended by 1987 c 319 and 84.08.010 (2). WSR 87-19-141 (Order PT 87-7), § 458-18-220, filed 9/23/87. https://library.partnertax.ai/us-wa/regs/458-18-500 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 81-22-037 (Order PT 81-16), § 458-18-500, filed 10/30/81. https://library.partnertax.ai/us-wa/regs/458-18-510 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 81-22-037 (Order PT 81-16), § 458-18-510, filed 10/30/81. https://library.partnertax.ai/us-wa/regs/458-18-520 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 81-22-037 (Order PT 81-16), § 458-18-520, filed 10/30/81. https://library.partnertax.ai/us-wa/regs/458-18-530 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 81-22-037 (Order PT 81-16), § 458-18-530, filed 10/30/81. https://library.partnertax.ai/us-wa/regs/458-18-540 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 81-22-037 (Order PT 81-16), § 458-18-540, filed 10/30/81. https://library.partnertax.ai/us-wa/regs/458-18-550 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 81-22-037 (Order PT 81-16), § 458-18-550, filed 10/30/81. https://library.partnertax.ai/us-wa/regs/458-18A-010 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 24-22-115, s 458-18A-010, filed 11/5/24, effective 12/6/24. Statutory Authority: RCW 84.37.090 and 84.38.180 . WSR 13-08-030, § 458-18A-010, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.08.010 , 84.08.070 , and chapter 84.37 RCW. WSR 09-14-038, § 458-18A-010, filed 6/24/09, effective 7/25/09. https://library.partnertax.ai/us-wa/regs/458-18A-020 Statutory Authority: RCW 84.37.090 and 84.38.180 . WSR 13-08-030, § 458-18A-020, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.08.010 , 84.08.070 , and chapter 84.37 RCW. WSR 09-14-038, § 458-18A-020, filed 6/24/09, effective 7/25/09. https://library.partnertax.ai/us-wa/regs/458-18A-030 Statutory Authority: RCW 84.08.010 , 84.08.070 , and chapter 84.37 RCW. WSR 09-14-038, § 458-18A-030, filed 6/24/09, effective 7/25/09. https://library.partnertax.ai/us-wa/regs/458-18A-040 Statutory Authority: RCW 84.08.010 , 84.08.070 , and chapter 84.37 RCW. WSR 09-14-038, § 458-18A-040, filed 6/24/09, effective 7/25/09. https://library.partnertax.ai/us-wa/regs/458-18A-050 Statutory Authority: RCW 84.08.010 , 84.08.070 , and chapter 84.37 RCW. WSR 09-14-038, § 458-18A-050, filed 6/24/09, effective 7/25/09. https://library.partnertax.ai/us-wa/regs/458-18A-060 Statutory Authority: RCW 84.37.090 and 84.38.180 . WSR 13-08-030, § 458-18A-060, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.08.010 , 84.08.070 , and chapter 84.37 RCW. WSR 09-14-038, § 458-18A-060, filed 6/24/09, effective 7/25/09. https://library.partnertax.ai/us-wa/regs/458-18A-070 Statutory Authority: RCW 84.08.010 , 84.08.070 , and chapter 84.37 RCW. WSR 09-14-038, § 458-18A-070, filed 6/24/09, effective 7/25/09. https://library.partnertax.ai/us-wa/regs/458-18A-080 Statutory Authority: RCW 84.37.090 and 84.38.180 . WSR 13-08-030, § 458-18A-080, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.08.010 , 84.08.070 , and chapter 84.37 RCW. WSR 09-14-038, § 458-18A-080, filed 6/24/09, effective 7/25/09. https://library.partnertax.ai/us-wa/regs/458-18A-090 Statutory Authority: RCW 84.08.010 , 84.08.070 , and chapter 84.37 RCW. WSR 09-14-038, § 458-18A-090, filed 6/24/09, effective 7/25/09. https://library.partnertax.ai/us-wa/regs/458-18A-100 Statutory Authority: RCW 84.08.010 , 84.08.070 , and chapter 84.37 RCW. WSR 09-14-038, § 458-18A-100, filed 6/24/09, effective 7/25/09. https://library.partnertax.ai/us-wa/regs/458-19-005 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.55.060 . WSR 22-04-023, § 458-19-005, filed 1/24/22, effective 2/24/22. Statutory Authority: RCW 84.52.0502 and 84.55.060 . WSR 20-24-065, § 458-19-005, filed 11/24/20, effective 12/25/20; WSR 18-14-095, § 458-19-005, filed 7/3/18, effective 8/3/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.48.200 , 84.52.0502 , and 84.55.060 . WSR 15-03-087, § 458-19-005, filed 1/21/15, effective 2/21/15. Statutory Authority: RCW 84.52.010 , 84.52.043 , and 84.52.0502 . WSR 06-02-008, § 458-19-005, filed 12/22/05, effective 1/22/06. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-005, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-005, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-010 Statutory Authority: RCW 84.52.0502 and 84.55.060 . WSR 18-14-095, § 458-19-010, filed 7/3/18, effective 8/3/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-010, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-010, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-020 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.55.060 . WSR 22-04-023, § 458-19-020, filed 1/24/22, effective 2/24/22. Statutory Authority: RCW 84.52.0502 and 84.55.060 . WSR 18-14-095, § 458-19-020, filed 7/3/18, effective 8/3/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.48.200 , 84.52.0502 , and 84.55.060 . WSR 15-03-087, § 458-19-020, filed 1/21/15, effective 2/21/15. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-020, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-020, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-025 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.55.060 . WSR 24-02-017, § 458-19-025, filed 12/21/23, effective 1/21/24. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.48.200 , 84.52.0502 , and 84.55.060 . WSR 15-03-087, § 458-19-025, filed 1/21/15, effective 2/21/15. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-025, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-025, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-030 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.55.060 . WSR 23-23-067, § 458-19-030, filed 11/9/23, effective 12/10/23. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.48.200 , 84.52.0502 , and 84.55.060 . WSR 15-03-087, § 458-19-030, filed 1/21/15, effective 2/21/15. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-030, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-030, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-035 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.55.060 . WSR 23-23-067, § 458-19-035, filed 11/9/23, effective 12/10/23. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.48.200 , 84.52.0502 , and 84.55.060 . WSR 15-03-087, § 458-19-035, filed 1/21/15, effective 2/21/15. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-035, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-035, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-040 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-040, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-040, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-045 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.55.060 , and 84.55.050 . WSR 24-22-069, s 458-19-045, filed 10/29/24, effective 11/29/24; WSR 21-23-063, § 458-19-045, filed 11/12/21, effective 12/13/21. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.55.060 . WSR 18-24-104, § 458-19-045, filed 12/4/18, effective 1/4/19. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.48.200 , 84.52.0502 , and 84.55.060 . WSR 18-05-013, § 458-19-045, filed 2/8/18, effective 3/11/18; WSR 14-14-023, § 458-19-045, filed 6/23/14, effective 7/24/14. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-045, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-045, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-050 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , 34.05.230 and chapters 84.52 and 84.55 RCW. WSR 18-11-054, § 458-19-050, filed 5/10/18, effective 6/10/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-050, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-050, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-055 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.48.200 , 84.52.0502 , 84.55.060 . WSR 14-14-023, § 458-19-055, filed 6/23/14, effective 7/24/14. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-055, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-055, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-060 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.55.060 . WSR 22-04-023, § 458-19-060, filed 1/24/22, effective 2/24/22. WSR 18-24-104, § 458-19-060, filed 12/4/18, effective 1/4/19. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.48.200 , 84.52.0502 , and 84.55.060 . WSR 15-03-087, § 458-19-060, filed 1/21/15, effective 2/21/15. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.48.200 , 84.52.0502 , 84.55.060 . WSR 14-14-023, § 458-19-060, filed 6/23/14, effective 7/24/14. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-060, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-060, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-065 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.55.060 . WSR 22-04-023, § 458-19-065, filed 1/24/22, effective 2/24/22. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.48.200 , 84.52.0502 , and 84.55.060 . WSR 15-03-087, § 458-19-065, filed 1/21/15, effective 2/21/15. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-065, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-065, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-070 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 24-22-110, s 458-19-070, filed 11/5/24, effective 12/6/24. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.55.060 . WSR 24-02-017, § 458-19-070, filed 12/21/23, effective 1/21/24; WSR 22-04-023, § 458-19-070, filed 1/24/22, effective 2/24/22. Statutory Authority: RCW 84.52.0502 and 84.55.060 . WSR 20-24-065, § 458-19-070, filed 11/24/20, effective 12/25/20. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.36.389 , 84.52.0502 , and 84.55.060 . WSR 18-04-006, § 458-19-070, filed 1/25/18, effective 2/25/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.52.0502 , and 84.55.010 . WSR 16-02-126, § 458-19-070, filed 1/6/16, effective 2/6/16. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.48.200 , 84.52.0502 , 84.55.060 . WSR 14-14-023, § 458-19-070, filed 6/23/14, effective 7/24/14. Statutory Authority: RCW 84.08.070 , 84.34.141 , 84.36.865 , 84.52.0502 . WSR 09-19-010, § 458-19-070, filed 9/3/09, effective 10/4/09. Statutory Authority: RCW 84.52.010 , 84.52.043 , and 84.52.0502 . WSR 06-02-008, § 458-19-070, filed 12/22/05, effective 1/22/06. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-070, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-070, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-075 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 24-22-110, s 458-19-075, filed 11/5/24, effective 12/6/24. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.55.060 . WSR 24-02-017, § 458-19-075, filed 12/21/23, effective 1/21/24; WSR 22-04-023, § 458-19-075, filed 1/24/22, effective 2/24/22. Statutory Authority: RCW 84.52.0502 and 84.55.060 . WSR 20-24-065, § 458-19-075, filed 11/24/20, effective 12/25/20. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.36.389 , 84.52.0502 , and 84.55.060 . WSR 18-04-006, § 458-19-075, filed 1/25/18, effective 2/25/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.52.0502 , and 84.55.010 . WSR 16-02-126, § 458-19-075, filed 1/6/16, effective 2/6/16. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.48.200 , 84.52.0502 , 84.55.060 . WSR 14-14-023, § 458-19-075, filed 6/23/14, effective 7/24/14. Statutory Authority: RCW 84.08.070 , 84.34.141 , 84.36.865 , 84.52.0502 . WSR 09-19-010, § 458-19-075, filed 9/3/09, effective 10/4/09. Statutory Authority: RCW 84.52.010 , 84.52.043 , and 84.52.0502 . WSR 06-02-008, § 458-19-075, filed 12/22/05, effective 1/22/06. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-075, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-075, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-080 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-080, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.55.060 and 84.08.070 . WSR 94-07-066, § 458-19-080, filed 3/14/94, effective 4/14/94. https://library.partnertax.ai/us-wa/regs/458-19-085 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.48.200 , 84.52.0502 , and 84.55.060 . WSR 15-03-087, § 458-19-085, filed 1/21/15, effective 2/21/15. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.48.200 , 84.52.0502 , 84.55.060 . WSR 14-14-023, § 458-19-085, filed 6/23/14, effective 7/24/14. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-085, filed 11/25/02, effective 12/26/02. https://library.partnertax.ai/us-wa/regs/458-19-090 Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.55.060 . WSR 19-04-003, § 458-19-090, filed 1/23/19, effective 2/23/19. https://library.partnertax.ai/us-wa/regs/458-19-550 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.48.200 , 84.52.0502 , and 84.55.060 . WSR 15-03-087, § 458-19-550, filed 1/21/15, effective 2/21/15. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , chapters 84.52 and 84.55 RCW, and RCW 34.05.230 (1). WSR 02-24-015, § 458-19-550, filed 11/25/02, effective 12/26/02. Statutory Authority: RCW 84.48.080 , 84.55.060 and 84.08.010 . WSR 82-06-006 (Order PT 82-2), § 458-19-550, filed 2/19/82. Statutory Authority: RCW 84.48.080 and 84.55.060 . WSR 81-04-055 (Order PT 81-4), § 458-19-550, filed 2/4/81. https://library.partnertax.ai/us-wa/regs/458-19-05001 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.48.080 , 84.55.060 , 84.52.0502 , 34.05.230 and chapters 84.52 and 84.55 RCW. WSR 18-11-054, § 458-19-05001, filed 5/10/18, effective 6/10/18. https://library.partnertax.ai/us-wa/regs/458-20-100 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 17-08-002, § 458-20-100, filed 3/22/17, effective 4/22/17; WSR 16-06-013, § 458-20-100, filed 2/18/16, effective 4/1/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2) and (4). WSR 05-20-036, § 458-20-100, filed 9/29/05, effective 11/1/05. Statutory Authority: RCW 82.32.300 . WSR 90-24-049, § 458-20-100, filed 11/30/90, effective 1/1/91; WSR 83-07-032 (Order ET 83-15), § 458-20-100, filed 3/15/83; Order ET 75-1, § 458-20-100, filed 5/2/75; Order ET 70-3, § 458-20-100 (Rule 100), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-101 Statutory Authority: RCW 82.32.045 , 82.04.4451 , and 82.01.060 . WSR 23-08-081, § 458-20-101, filed 4/5/23, effective 5/6/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 17-22-027, § 458-20-101, filed 10/23/17, effective 11/23/17; WSR 16-10-104, § 458-20-101, filed 5/4/16, effective 6/6/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.24.550 (2), and 82.26.220 (2). WSR 15-15-025, § 458-20-101, filed 7/7/15, effective 8/7/15. Statutory Authority: RCW 82.32.300 , 82.01.060 (2) and 82.32.215 . WSR 14-13-093, § 458-20-101, filed 6/17/14, effective 7/18/14. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 08-16-073, § 458-20-101, filed 7/31/08, effective 8/31/08; WSR 07-03-031, § 458-20-101, filed 1/8/07, effective 2/8/07. Statutory Authority: RCW 82.32.300 . WSR 00-01-069, § 458-20-101, filed 12/13/99, effective 1/13/00; WSR 97-08-050, § 458-20-101, filed 3/31/97, effective 5/1/97; WSR 95-07-089, § 458-20-101, filed 3/17/95, effective 4/17/95; WSR 93-13-126, § 458-20-101, filed 6/22/93, effective 7/23/93; WSR 86-12-015 (Order ET 86-11), § 458-20-101, filed 5/27/86; WSR 83-07-032 (Order ET 83-15), § 458-20-101, filed 3/15/83; Order ET 73-1, § 458-20-101, filed 11/2/73; Order ET 71-1, § 458-20-101, filed 7/22/71; Order ET 70-3, § 458-20-101 (Rule 101), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-102 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-06-058, § 458-20-102, filed 2/25/16, effective 3/27/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.780 , and 82.32.783 . WSR 11-12-021, § 458-20-102, filed 5/24/11, effective 6/24/11. Statutory Authority: RCW 82.32.300 , 82.32.291 , and 82.01.060 (2). WSR 08-21-103, § 458-20-102, filed 10/16/08, effective 11/16/08; WSR 04-17-024, § 458-20-102, filed 8/9/04, effective 9/9/04. Statutory Authority: RCW 82.32.300 . WSR 94-13-031, § 458-20-102, filed 6/6/94, effective 7/7/94; WSR 86-09-058 (Order ET 86-7), § 458-20-102, filed 4/17/86; WSR 83-07-034 (Order ET 83-17), § 458-20-102, filed 3/15/83; Order ET 70-3, § 458-20-102 (Rule 102), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-102A Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-102A, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.780 , and 82.32.783 . WSR 11-12-021, § 458-20-102A, filed 5/24/11, effective 6/24/11. https://library.partnertax.ai/us-wa/regs/458-20-103 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 20-14-092, § 458-20-103, filed 6/30/20, effective 7/31/20. Statutory Authority: RCW 82.32.300 . WSR 82-12-021 (Order ET 82-2), § 458-20-103, filed 5/25/82; Order ET 70-3, § 458-20-103 (Rule 103), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-104 Statutory Authority: RCW 82.32.045 , 82.04.4451 , and 82.01.060 . WSR 23-08-081, § 458-20-104, filed 4/5/23, effective 5/6/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 10-23-058, § 458-20-104, filed 11/12/10, effective 12/13/10. Statutory Authority: 2009 c 521. WSR 10-09-050, § 458-20-104, filed 4/15/10, effective 5/16/10. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 04-14-052, § 458-20-104, filed 6/30/04, effective 7/31/04. Statutory Authority: RCW 82.32.300 . WSR 98-16-019, § 458-20-104, filed 7/27/98, effective 8/27/98; WSR 97-08-050, § 458-20-104, filed 3/31/97, effective 5/1/97; WSR 95-07-088, § 458-20-104, filed 3/17/95, effective 4/17/95; WSR 83-07-034 (Order ET 83-17), § 458-20-104, filed 3/15/83; Order ET 70-3, § 458-20-104 (Rule 104), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-105 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-20-020, § 458-20-105, filed 9/25/15, effective 10/26/15. Statutory Authority: RCW 82.32.300 . WSR 92-06-082, § 458-20-105, filed 3/4/92, effective 4/4/92; WSR 89-16-080 (Order 89-10), § 458-20-105, filed 8/1/89, effective 9/1/89; Order ET 70-3, § 458-20-105 (Rule 105), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-106 Statutory Authority: RCW 82.32.300 . WSR 83-07-034 (Order ET 83-17), § 458-20-106, filed 3/15/83; Order ET 75-1, § 458-20-106, filed 5/2/75; Order ET 74-1, § 458-20-106, filed 5/7/74; Order ET 70-3, § 458-20-106 (Rule 106), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-107 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.050 , and 2013 2nd sp.s. c 13. WSR 14-01-050, § 458-20-107, filed 12/12/13, effective 1/12/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.08.050 . WSR 08-14-021, § 458-20-107, filed 6/20/08, effective 7/21/08. Statutory Authority: RCW 82.32.300 . WSR 90-10-080, § 458-20-107, filed 5/2/90, effective 6/2/90; WSR 86-03-016 (Order ET 86-1), § 458-20-107, filed 1/7/86; WSR 83-07-034 (Order ET 83-17), § 458-20-107, filed 3/15/83; Order ET 70-3, § 458-20-107 (Rule 107), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-108 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-15-157, § 458-20-108, filed 7/21/15, effective 8/21/15. Statutory Authority: RCW 82.32.300 . WSR 88-01-050 (Order 87-9), § 458-20-108, filed 12/15/87; WSR 83-07-034 (Order ET 83-17), § 458-20-108, filed 3/15/83; Order ET 70-3, § 458-20-108 (Rule 108), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-109 Statutory Authority: RCW 82.32.300 . WSR 91-23-038, § 458-20-109, filed 11/13/91, effective 1/1/92; Order ET 70-3, § 458-20-109 (Rule 109), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-110 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-069, § 458-20-110, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and chapters 82.04 , 82.08 and 82.12 RCW. WSR 08-14-026, § 458-20-110, filed 6/20/08, effective 7/21/08. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 05-02-039, § 458-20-110, filed 12/30/04, effective 1/30/05. Statutory Authority: RCW 82.32.300 . WSR 91-23-037, § 458-20-110, filed 11/13/91, effective 12/14/91; Order ET 70-3, § 458-20-110 (Rule 110), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-111 Order ET 70-3, § 458-20-111 (Rule 111), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-112 Order ET 70-3, § 458-20-112 (Rule 112), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-113 Statutory Authority: RCW 82.32.300 . WSR 86-20-027 (Order 86-17), § 458-20-113, filed 9/23/86; Order ET 70-3, § 458-20-113 (Rule 113), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-115 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-069, § 458-20-115, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 . WSR 93-19-017, § 458-20-115, filed 9/2/93, effective 10/3/93; WSR 88-20-014 (Order 88-6), § 458-20-115, filed 9/27/88; Order 74-2, § 458-20-115, filed 6/24/74; Order ET 70-3, § 458-20-115 (Rule 115), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-116 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-069, § 458-20-116, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 . WSR 93-19-018, § 458-20-116, filed 9/2/93, effective 10/3/93; WSR 83-07-034 (Order ET 83-17), § 458-20-116, filed 3/15/83; Order ET 70-3, § 458-20-116 (Rule 116), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-117 Statutory Authority: RCW 82.32.300 . WSR 00-01-068, § 458-20-117, filed 12/13/99, effective 1/13/00; WSR 93-19-019, § 458-20-117, filed 9/2/93, effective 10/3/93; Order ET 70-3, § 458-20-117 (Rule 117), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-118 Statutory Authority: RCW 82.32.300 . WSR 91-02-056, § 458-20-118, filed 12/28/90, effective 1/28/91; WSR 83-07-034 (Order ET 83-17), § 458-20-118, filed 3/15/83; Order ET 70-3, § 458-20-118 (Rule 118), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-119 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 24-03-129, § 458-20-119, filed 1/22/24, effective 2/22/24; WSR 22-14-014, § 458-20-119, filed 6/23/22, effective 7/24/22. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 2011 c 55. WSR 12-07-060, § 458-20-119, filed 3/19/12, effective 4/19/12. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-069, § 458-20-119, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 . WSR 99-11-107, § 458-20-119, filed 5/19/99, effective 6/19/99; WSR 93-23-019, § 458-20-119, filed 11/8/93, effective 12/9/93; WSR 86-03-016 (Order ET 86-1), § 458-20-119, filed 1/7/86; WSR 82-16-061 (Order ET 82-7), § 458-20-119, filed 7/30/82. Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 78-07-045 (Order ET 78-4), § 458-20-119, filed 6/27/78; Order ET 74-1, § 458-20-119, filed 5/7/74; Order ET 70-3, § 458-20-119 (Rule 119), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-120 Order ET 70-3, § 458-20-120 (Rule 120), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-121 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 18-05-011, § 458-20-121, filed 2/8/18, effective 3/11/18; WSR 10-10-031, § 458-20-121, filed 4/26/10, effective 5/27/10. Statutory Authority: RCW 82.32.300 . WSR 94-13-033, § 458-20-121, filed 6/6/94, effective 7/7/94; WSR 83-07-034 (Order ET 83-17), § 458-20-121, filed 3/15/83; Order ET 70-3, § 458-20-121 (Rule 121), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-124 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 24-03-129, § 458-20-124, filed 1/22/24, effective 2/22/24; WSR 22-14-014, § 458-20-124, filed 6/23/22, effective 7/24/22. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 2015 c 86. WSR 15-21-092, § 458-20-124, filed 10/21/15, effective 11/21/15. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.050 , and 2013 2nd sp.s. c 13. WSR 14-01-050, § 458-20-124, filed 12/12/13, effective 1/12/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 2011 c 55. WSR 12-07-060, § 458-20-124, filed 3/19/12, effective 4/19/12. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-069, § 458-20-124, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 . WSR 93-23-018, § 458-20-124, filed 11/8/93, effective 12/9/93; WSR 83-07-034 (Order ET 83-17), § 458-20-124, filed 3/15/83; Order ET 70-3, § 458-20-124 (Rule 124), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-126 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-126, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.12.022 , and 82.14.230 . WSR 15-04-104, § 458-20-126, filed 2/3/15, effective 3/6/15. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.0255 , 82.12.0256 , 82.08.865 , and 82.12.865 . WSR 10-01-051, § 458-20-126, filed 12/9/09, effective 1/9/10; WSR 08-16-045, § 458-20-126, filed 7/29/08, effective 8/29/08. Statutory Authority: RCW 82.32.300 . WSR 91-15-022, § 458-20-126, filed 7/11/91, effective 8/11/91; WSR 83-17-099 (Order ET 83-6), § 458-20-126, filed 8/23/83; WSR 83-07-034 (Order ET 83-17), § 458-20-126, filed 3/15/83; Order ET 73-1, § 458-20-126, filed 11/2/73; Order ET 70-3, § 458-20-126 (Rule 126), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-127 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 10-21-043, § 458-20-127, filed 10/13/10, effective 11/13/10. Statutory Authority: RCW 82.32.300 . WSR 89-21-001, § 458-20-127, filed 10/5/89, effective 11/5/89; WSR 83-07-034 (Order ET 83-17), § 458-20-127, filed 3/15/83; Order ET 70-3, § 458-20-127 (Rule 127), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-128 Statutory Authority: RCW 82.32.300 . WSR 83-07-034 (Order ET 83-17), § 458-20-128, filed 3/15/83; Order ET 70-3, § 458-20-128 (Rule 128), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-129 Order ET 73-1, § 458-20-129, filed 11/2/73; Order ET 70-3, § 458-20-129 (Rule 129), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-131 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 07-02-072, § 458-20-131, filed 12/29/06, effective 1/29/07. Statutory Authority: RCW 82.32.300 . WSR 99-08-090, § 458-20-131, filed 4/6/99, effective 5/7/99; WSR 83-07-034 (Order ET 83-17), § 458-20-131, filed 3/15/83; Order ET 70-3, § 458-20-131 (Rule 131), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-132 Statutory Authority: 2009 c 521. WSR 10-07-133, § 458-20-132, filed 3/23/10, effective 4/23/10. Statutory Authority: RCW 82.32.300 . WSR 92-05-066, § 458-20-132, filed 2/18/92, effective 3/20/92; WSR 86-09-002 (Order ET 86-5), § 458-20-132, filed 4/3/86; WSR 83-07-034 (Order ET 83-17), § 458-20-132, filed 3/15/83; Order ET 70-3, § 458-20-132 (Rule 132), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-133 Order ET 70-3, § 458-20-133 (Rule 133), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-134 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 24-04-001, § 458-20-134, filed 1/24/24, effective 2/24/24; WSR 22-04-026, § 458-20-134, filed 1/24/22, effective 2/24/22. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 18-05-011, § 458-20-134, filed 2/8/18, effective 3/11/18; WSR 10-10-031, § 458-20-134, filed 4/26/10, effective 5/27/10. Statutory Authority: RCW 82.32.300 . WSR 86-20-027 (Order 86-17), § 458-20-134, filed 9/23/86; WSR 83-07-032 (Order ET 83-15), § 458-20-134, filed 3/15/83; Order ET 70-3, § 458-20-134 (Rule 134), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-135 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 22-24-096, § 458-20-135, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.04.100 . WSR 14-23-060, § 458-20-135, filed 11/17/14, effective 12/18/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-069, § 458-20-135, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 04-01-126, § 458-20-135, filed 12/18/03, effective 1/18/04. Statutory Authority: RCW 82.32.300 . WSR 00-11-096, § 458-20-135, filed 5/17/00, effective 6/17/00; WSR 86-09-058 (Order ET 86-7), § 458-20-135, filed 4/17/86; WSR 83-07-034 (Order ET 83-17), § 458-20-135, filed 3/15/83. Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 78-07-045 (Order ET 78-4), § 458-20-135, filed 6/27/78; Order ET 70-3, § 458-20-135 (Rule 135), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-136 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 22-24-096, § 458-20-136, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.04.120 , 82.04.213 , 82.04.260 , 82.04.4266 , 82.08.02565 , 82.12.022 , and 82.12.02565 . WSR 15-01-005, § 458-20-136, filed 12/4/14, effective 1/4/15. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-069, § 458-20-136, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 . WSR 00-11-096, § 458-20-136, filed 5/17/00, effective 6/17/00; WSR 88-21-014 (Order 88-7), § 458-20-136, filed 10/7/88; WSR 86-20-027 (Order 86-17), § 458-20-136, filed 9/23/86; WSR 83-07-032 (Order ET 83-15), § 458-20-136, filed 3/15/83. Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 78-07-045 (Order ET 78-4), § 458-20-136, filed 6/27/78; Order ET 71-1, § 458-20-136, filed 7/22/71; Order ET 70-3, § 458-20-136 (Rule 136), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-138 Order ET 70-3, § 458-20-138 (Rule 138), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-139 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-069, § 458-20-139, filed 2/25/10, effective 3/28/10; Order ET 70-3, § 458-20-139 (Rule 139), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-140 WAC 458-20-112 ] and are not subject to tax under the retailing or wholesaling classification. Processing for hire. Photofinishers who develop film for others and who make delivery of the film to points outside the state are subject to business tax under the processing for hire classification upon the total charge for the work done. It is immaterial that the customers are located outside the state or that the film was sent in from outside the state for processing. Service. Taxable under the service and other activities classification upon gross income from sales to publishers of newspapers, magazines and other publications of the right to publish photographs. Retail Sales Tax Photofinishers. Photofinishers developing films and selling to consumers the prints made therefrom are making taxable retail sales, and the retail sales tax must be collected upon the full charge made to the customer. Photofinishers developing films and selling to other than consumers the prints made therefrom are sales for resale and not subject to the retail sales tax. Sales by supply houses to photofinishers of paper upon which prints are made and of chemicals which are to be used in making the prints are sales for resale and are not taxable under the retail sales tax. Sales by supply houses to photofinishers of equipment and materials which do not become a component part of the prints are taxable under the retail sales tax. Portrait and commercial photographers. Photographers who make negatives on special order and sell photographs to customers (other than dealers for resale) must collect the retail sales tax upon such sales. Sales by supply houses to a portrait or commercial photographer of the paper upon which such photographs are printed are not taxable because such material becomes an ingredient of the final product sold for consumption. Sales of chemicals, such as developing agents, fixing solutions, etc., for use in such process are also nontaxable. However, sales to a photographer of materials and equipment used in processing, whenever such materials do not become a component part of the final photograph or are not chemicals used in processing are taxable under the retail sales tax. Sales to consumers by photographers of pictures, frames, camera films and other articles are subject to the retail sales tax. Sales by photographers of the right to publish photographs are primarily licenses to use and not sales of tangible personal property. Such sales are not subject to the retail sales tax. Photographers tinting and coloring pictures or prints belonging to customers are making retail sales upon which the retail sales tax applies to the total charge made therefor. Sales of oil and water colors to a photographer for use in tinting and coloring pictures or prints belonging to a customer are sales for resale and are not subject to the retail sales tax. [Statutory Authority: RCW 82.32.300 . WSR 83-07-034 (Order ET 83-17), § 458-20-140, filed 3/15/83; Order ET 70-3, § 458-20-140 (Rule 140), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-141 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 05-03-053, § 458-20-141, filed 1/11/05, effective 7/1/05. Statutory Authority: RCW 82.32.300 . WSR 83-07-034 (Order ET 83-17), § 458-20-141, filed 3/15/83; Order ET 70-3, § 458-20-141 (Rule 141), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-142 Statutory Authority: RCW 82.32.300 . WSR 83-07-034 (Order ET 83-17), § 458-20-142, filed 3/15/83; Order ET 70-3, § 458-20-142 (Rule 142), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-143 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.534 , 82.32.585 , 82.32.590 , 82.32.600 , 82.32.605 , 82.32.607 , 82.32.710 , 82.32.790 , 82.32.808 , 82.04.240 , 82.04.2404 , 82.04.260 , 82.04.2909 , 82.04.426 , 82.04.4277 , 82.04.4461 , 82.04.4463 , 82.04.448 , 82.04.4481 , 82.04.4483 , 82.04.449 , 82.08.805 , 82.08.965 , 82.08.9651 , 82.08.970 , 82.08.980 , 82.08.986 , 82.12.022 , 82.12.025651 , 82.12.805 , 82.12.965 , 82.12.9651 , 82.12.970 , 82.12.980 , 82.16.0421 , 82.29A.137 , 82.60.070 , 82.63.020 , 82.63.045 , 82.74.040 , 82.74.050 , 82.75.040 , 82.75.070 , 82.82.020 , 82.82.040 , 84.36.645 , and 84.36.655 . WSR 18-13-094, § 458-20-143, filed 6/19/18, effective 7/20/18. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 10-18-067, § 458-20-143, filed 8/30/10, effective 9/30/10. Statutory Authority: RCW 82.32.300 . WSR 83-16-053 (Order ET 83-5), § 458-20-143, filed 8/1/83; WSR 83-07-034 (Order ET 83-17), § 458-20-143, filed 3/15/83; Order ET 70-4, § 458-20-143 (Rule 143), filed 6/12/70, effective 7/12/70. https://library.partnertax.ai/us-wa/regs/458-20-144 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 24-12-008, § 458-20-144, filed 5/23/24, effective 6/23/24. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.534 , 82.32.585 , 82.32.590 , 82.32.600 , 82.32.605 , 82.32.607 , 82.32.710 , 82.32.790 , 82.32.808 , 82.04.240 , 82.04.2404 , 82.04.260 , 82.04.2909 , 82.04.426 , 82.04.4277 , 82.04.4461 , 82.04.4463 , 82.04.448 , 82.04.4481 , 82.04.4483 , 82.04.449 , 82.08.805 , 82.08.965 , 82.08.9651 , 82.08.970 , 82.08.980 , 82.08.986 , 82.12.022 , 82.12.025651 , 82.12.805 , 82.12.965 , 82.12.9651 , 82.12.970 , 82.12.980 , 82.16.0421 , 82.29A.137 , 82.60.070 , 82.63.020 , 82.63.045 , 82.74.040 , 82.74.050 , 82.75.040 , 82.75.070 , 82.82.020 , 82.82.040 , 84.36.645 , and 84.36.655 . WSR 18-13-094, § 458-20-144, filed 6/19/18, effective 7/20/18. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 11-04-010, § 458-20-144, filed 1/21/11, effective 2/21/11; WSR 06-04-033, § 458-20-144, filed 1/26/06, effective 2/26/06; WSR 05-03-052, § 458-20-144, filed 1/11/05, effective 7/1/05; Order ET 70-4, § 458-20-144 (Rule 144), filed 6/12/70, effective 7/12/70. https://library.partnertax.ai/us-wa/regs/458-20-145 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 23-01-026, § 458-20-145, filed 12/9/22, effective 1/9/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 08-12-035, § 458-20-145, filed 5/30/08, effective 6/30/08. Statutory Authority: RCW 82.32.300 . WSR 83-07-032 (Order ET 83-15), § 458-20-145, filed 3/15/83; Order ET 75-1, § 458-20-145, filed 5/2/75; Order ET 70-3, § 458-20-145 (Rule 145), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-146 Statutory Authority: RCW 34.05.020 , 34.05.001 , 42.56.040 , and 82.04.29004 . WSR 24-01-095, § 458-20-146, filed 12/18/23, effective 1/18/24. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-069, § 458-20-146, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 . WSR 83-07-032 (Order ET 83-15), § 458-20-146, filed 3/15/83; Order ET 70-3, § 458-20-146 (Rule 146), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-148 Statutory Authority: RCW 82.32.300 . WSR 83-07-034 (Order ET 83-17), § 458-20-148, filed 3/15/83; Order ET 70-3, § 458-20-148 (Rule 148), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-150 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-12-069, § 458-20-150, filed 5/27/16, effective 6/27/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-069, § 458-20-150, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 08-16-055, § 458-20-150, filed 7/30/08, effective 8/30/08; WSR 04-17-023, § 458-20-150, filed 8/9/04, effective 9/9/04. Statutory Authority: RCW 82.32.300 . WSR 93-19-020, § 458-20-150, filed 9/2/93, effective 10/3/93; WSR 83-07-034 (Order ET 83-17), § 458-20-150, filed 3/15/83; Order 74-2, § 458-20-150, filed 6/24/74; Order ET 70-3, § 458-20-150 (Rule 150), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-151 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-16-002, § 458-20-151, filed 7/20/16, effective 8/20/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-069, § 458-20-151, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 04-17-022, § 458-20-151, filed 8/9/04, effective 9/9/04; WSR 02-21-080, § 458-20-151, filed 10/17/02, effective 11/17/02. Statutory Authority: RCW 82.32.300 . WSR 91-15-023, § 458-20-151, filed 7/11/91, effective 8/11/91; WSR 83-07-032 (Order ET 83-15), § 458-20-151, filed 3/15/83; Order 74-2, § 458-20-151, filed 6/24/74; Order ET 70-3, § 458-20-151 (Rule 151), filed 5/19/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-153 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-21-089, § 458-20-153, filed 10/21/15, effective 11/21/15. Statutory Authority: RCW 82.32.300 . WSR 83-07-033 (Order ET 83-16), § 458-20-153, filed 3/15/83; Order ET 70-3, § 458-20-153 (Rule 153), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-154 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-21-089, § 458-20-154, filed 10/21/15, effective 11/21/15; WSR 78-06-083 (Order 78-3), § 458-20-154, filed 6/1/78; Order ET 70-3, § 458-20-154 (Rule 154), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-156 Statutory Authority: RCW 82.32.300 . WSR 83-07-033 (Order ET 83-16), § 458-20-156, filed 3/15/83; Order ET 70-3, § 458-20-156 (Rule 156), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-30-525 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-525, filed 10/4/95, effective 11/4/95. https://library.partnertax.ai/us-wa/regs/458-30-530 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-530, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-530, filed 11/15/88. Statutory Authority: RCW 84.34.360 . WSR 87-07-009 (Order PT 87-3), § 458-30-530, filed 3/10/87. https://library.partnertax.ai/us-wa/regs/458-30-540 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-540, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-540, filed 11/15/88. Statutory Authority: RCW 84.34.360 . WSR 87-07-009 (Order PT 87-3), § 458-30-540, filed 3/10/87. https://library.partnertax.ai/us-wa/regs/458-30-550 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.34.141 , 84.34.360 . WSR 15-03-017, § 458-30-550, filed 1/8/15, effective 2/8/15. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-550, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-550, filed 11/15/88. Statutory Authority: RCW 84.34.360 . WSR 87-07-009 (Order PT 87-3), § 458-30-550, filed 3/10/87. https://library.partnertax.ai/us-wa/regs/458-30-560 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-560, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-560, filed 11/15/88. Statutory Authority: RCW 84.34.360 . WSR 87-07-009 (Order PT 87-3), § 458-30-560, filed 3/10/87. https://library.partnertax.ai/us-wa/regs/458-30-570 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-570, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-570, filed 11/15/88. Statutory Authority: RCW 84.34.360 . WSR 87-07-009 (Order PT 87-3), § 458-30-570, filed 3/10/87. https://library.partnertax.ai/us-wa/regs/458-30-590 Statutory Authority: RCW 84.34.065 , 84.34.141 , 84.34.360 , and 84.69.100 . WSR 26-01-183, s 458-30-590, filed 12/23/25, effective 1/1/26; WSR 24-24-089, s 458-30-590, filed 12/3/24, effective 1/1/25; WSR 24-03-001, § 458-30-590, filed 1/3/24, effective 1/3/24; WSR 23-01-007, § 458-30-590, filed 12/7/22, effective 1/1/23; WSR 22-04-028, § 458-30-590, filed 1/24/22, effective 1/1/22; WSR 21-01-210, § 458-30-590, filed 12/23/20, effective 1/1/21; WSR 20-02-056, § 458-30-590, filed 12/24/19, effective 1/1/20; WSR 19-02-058, § 458-30-590, filed 12/27/18, effective 1/1/19; WSR 18-01-147, § 458-30-590, filed 12/20/17, effective 1/1/18; WSR 17-01-162, § 458-30-590, filed 12/21/16, effective 1/1/17; WSR 16-01-035, § 458-30-590, filed 12/9/15, effective 1/1/16; WSR 15-01-166, § 458-30-590, filed 12/23/14, effective 1/1/15; WSR 14-01-059, § 458-30-590, filed 12/13/13, effective 1/1/14; WSR 13-02-053, § 458-30-590, filed 12/26/12, effective 1/1/13; WSR 12-01-040, § 458-30-590, filed 12/13/11, effective 1/1/12. Statutory Authority: RCW 84.34.360 . WSR 11-02-016, § 458-30-590, filed 12/29/10, effective 1/1/11; WSR 10-02-027, § 458-30-590, filed 12/29/09, effective 1/1/10; WSR 08-24-115, § 458-30-590, filed 12/3/08, effective 1/3/09; WSR 08-04-050, § 458-30-590, filed 1/31/08, effective 3/2/08. Statutory Authority: RCW 84.34.360 and 84.34.310 . WSR 07-01-012, § 458-30-590, filed 12/7/06, effective 1/1/07; WSR 05-24-119, § 458-30-590, filed 12/7/05, effective 1/1/06; WSR 05-01-052, § 458-30-590, filed 12/7/04, effective 1/1/05; WSR 03-24-076, § 458-30-590, filed 12/2/03, effective 1/2/04; WSR 02-24-058, § 458-30-590, filed 12/3/02, effective 1/3/03; WSR 02-03-041, § 458-30-590, filed 1/8/02, effective 2/8/02; WSR 00-24-107, § 458-30-590, filed 12/6/00, effective 1/1/01; WSR 99-24-035, § 458-30-590, filed 11/23/99, effective 12/24/99; WSR 99-01-068, § 458-30-590, filed 12/14/98, effective 1/1/99; WSR 98-01-179, § 458-30-590, filed 12/23/97, effective 1/1/98; WSR 97-02-067, § 458-30-590, filed 12/31/96, effective 1/1/97; WSR 96-01-094, § 458-30-590, filed 12/19/95, effective 1/1/96; WSR 95-06-043, § 458-30-590, filed 2/24/95, effective 3/27/95. Statutory Authority: RCW 84.34.360 . WSR 94-11-098, § 458-30-590, filed 5/17/94, effective 6/17/94; WSR 92-22-061, § 458-30-590, filed 10/29/92, effective 11/29/92. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-590, filed 12/5/90, effective 1/5/91. Statutory Authority: Chapter 84.34 RCW and RCW 84.34.360 . WSR 89-05-010 (Order PT 89-3), § 458-30-590, filed 2/8/89. Statutory Authority: RCW 84.34.360 . WSR 88-07-004 (Order PT 88-4), § 458-30-590, filed 3/3/88; WSR 87-07-009 (Order PT 87-3), § 458-30-590, filed 3/10/87. https://library.partnertax.ai/us-wa/regs/458-30-700 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 26-03-083, s 458-30-700, filed 1/20/26, effective 2/20/26. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.34.141 . WSR 18-02-109, § 458-30-700, filed 1/3/18, effective 2/3/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.34.141 , 84.34.360 . WSR 15-03-017, § 458-30-700, filed 1/8/15, effective 2/8/15. Statutory Authority: RCW 84.08.070 , 84.34.141 , 84.36.865 , 84.52.0502 . WSR 09-19-010, § 458-30-700, filed 9/3/09, effective 10/4/09. Statutory Authority: RCW 84.33.140 , 84.34.055 , 84.34.108 , 84.34.141 , and 84.08.070 . WSR 07-21-097, § 458-30-700, filed 10/18/07, effective 11/18/07. Statutory Authority: RCW 84.34.141 , 84.34.020 , and 84.34.030 . WSR 02-20-041, § 458-30-700, filed 9/24/02, effective 10/25/02. Statutory Authority: RCW 82.32.300 , 84.33.096 , and 84.33.140 . WSR 02-05-043, § 458-30-700, filed 2/13/02, effective 3/16/02. https://library.partnertax.ai/us-wa/regs/458-40-530 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 84.33.096 . WSR 10-07-040, § 458-40-530, filed 3/10/10, effective 4/10/10. Statutory Authority: RCW 82.32.300 and 84.33.096 . WSR 00-24-068, § 458-40-530, filed 12/1/00, effective 1/1/01. Statutory Authority: Chapter 84.33 RCW. WSR 87-02-023 (Order 86-4), § 458-40-530, filed 12/31/86. https://library.partnertax.ai/us-wa/regs/458-40-540 Statutory Authority: RCW 82.01.060 (2), 84.33.096 , 84.33.091 , and 84.33.140 . WSR 26-06-033, s 458-40-540, filed 2/23/26, effective 2/24/26; WSR 25-01-052, s 458-40-540, filed 12/11/24, effective 1/1/25; WSR 24-01-027, § 458-40-540, filed 12/8/23, effective 1/1/24; WSR 23-02-049, § 458-40-540, filed 1/2/23, effective 1/2/23; WSR 22-01-185, § 458-40-540, filed 12/20/21, effective 1/1/22; WSR 21-02-020, § 458-40-540, filed 12/28/20, effective 1/1/21. Statutory Authority: RCW 82.01.060 (2) and 84.33.096 . WSR 20-02-053, § 458-40-540, filed 12/23/19, effective 1/1/20; WSR 19-02-069, § 458-40-540, filed 12/28/18, effective 1/1/19. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , and 84.33.096 . WSR 18-02-058, § 458-40-540, filed 12/29/17, effective 1/1/18; WSR 17-02-003, § 458-40-540, filed 12/22/16, effective 1/1/17; WSR 16-01-069, § 458-40-540, filed 12/14/15, effective 1/1/16. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , 84.33.091 , and 84.33.140 . WSR 15-01-095, § 458-40-540, filed 12/17/14, effective 1/1/15. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , and 84.33.091 . WSR 14-01-097, § 458-40-540, filed 12/17/13, effective 1/1/14; WSR 13-02-034, § 458-40-540, filed 12/21/12, effective 1/1/13. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , 84.33.091 and 84.33.140 . WSR 12-02-040, § 458-40-540, filed 12/29/11, effective 1/1/12. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , and 84.33.091 . WSR 11-02-019, § 458-40-540, filed 12/29/10, effective 1/1/11; WSR 10-02-031, § 458-40-540, filed 12/29/09, effective 1/1/10; WSR 09-02-044, § 458-40-540, filed 12/31/08, effective 1/1/09; WSR 08-02-063, § 458-40-540, filed 12/28/07, effective 1/1/08; WSR 07-02-038, § 458-40-540, filed 12/26/06, effective 1/1/07. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , and 84.33.140 . WSR 06-02-006, § 458-40-540, filed 12/22/05, effective 1/1/06; WSR 05-02-037, § 458-40-540, filed 12/30/04, effective 1/1/05. Statutory Authority: RCW 82.32.300 and 84.33.140 . WSR 04-02-018, § 458-40-540, filed 12/30/03, effective 1/1/04. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , 84.33.091 , and 84.33.140 . WSR 03-02-004, § 458-40-540, filed 12/19/02, effective 1/1/03. Statutory Authority: RCW 82.32.300 , 84.33.096 , 84.33.091 and 84.33.120 . WSR 02-02-033, § 458-40-540, filed 12/24/01, effective 1/1/02. Statutory Authority: RCW 82.32.300 , 84.33.096 and 84.33.120 . WSR 01-02-018, § 458-40-540, filed 12/21/00, effective 1/1/01; WSR 00-02-018, § 458-40-540, filed 12/27/99, effective 1/1/00; WSR 99-02-030, § 458-40-540, filed 12/30/98, effective 1/1/99; WSR 98-02-014, § 458-40-540, filed 12/30/97, effective 1/1/98; WSR 97-07-041, § 458-40-540, filed 3/14/97, effective 4/14/97; WSR 96-02-055, § 458-40-540, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.300 and 84.33.120 . WSR 95-02-039, § 458-40-540, filed 12/30/94, effective 1/1/95. Statutory Authority: RCW 82.32.300 . WSR 94-02-046, § 458-40-540, filed 12/30/93, effective 1/1/94. Statutory Authority: RCW 84.33.120 . WSR 93-02-024, § 458-40-540, filed 12/31/92, effective 1/1/93; WSR 91-24-026, § 458-40-540, filed 11/26/91, effective 1/1/92. Statutory Authority: RCW 84.33.120 and 84.08.010 . WSR 90-24-012, § 458-40-540, filed 11/27/90, effective 12/28/90; WSR 89-23-095, § 458-40-540, filed 11/21/89, effective 12/22/89. Statutory Authority: RCW 84.33.120 and 84.33.130 . WSR 88-23-055 (Order FT-88-3), § 458-40-540, filed 11/15/88; WSR 87-22-068 (Order FT-87-3), § 458-40-540, filed 11/4/87. Statutory Authority: Chapter 84.33 RCW. WSR 87-02-023 (Order 86-4), § 458-40-540, filed 12/31/86. https://library.partnertax.ai/us-wa/regs/458-40-610 Statutory Authority: RCW 82.01.060 (2), 84.33.096 , 84.33.091 , and 84.33.140 . WSR 25-01-052, s 458-40-610, filed 12/11/24, effective 1/1/25. Statutory Authority: RCW 82.01.060 (2), 84.33.096 , and 84.33.091 . WSR 23-14-011, § 458-40-610, filed 6/22/23, effective 7/1/23. Statutory Authority: RCW 82.01.060 (2) and 84.33.096 . WSR 19-02-068, § 458-40-610, filed 12/28/18, effective 1/1/19. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 84.33.096 , and 84.33.091 . WSR 12-14-065, § 458-40-610, filed 6/29/12, effective 7/1/12. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 84.33.096 . WSR 10-07-040, § 458-40-610, filed 3/10/10, effective 4/10/10. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , and 84.33.091 . WSR 09-14-108, § 458-40-610, filed 6/30/09, effective 7/31/09. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 84.33.096 . WSR 06-17-186, § 458-40-610, filed 8/23/06, effective 9/23/06; WSR 06-02-007, § 458-40-610, filed 12/22/05, effective 1/22/06; WSR 05-08-070, § 458-40-610, filed 3/31/05, effective 5/1/05. Statutory Authority: RCW 82.32.300 and 84.33.096 . WSR 02-21-005, § 458-40-610, filed 10/3/02, effective 11/3/02; WSR 00-24-068, § 458-40-610, filed 12/1/00, effective 1/1/01. Statutory Authority: RCW 82.32.330 , 84.33.096 and 84.33.091 . WSR 96-02-054, § 458-40-610, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.330 and 84.33.096 . WSR 95-18-026, § 458-40-610, filed 8/25/95, effective 8/25/95. Statutory Authority: RCW 84.33.096 and 82.32.300 . WSR 90-14-033, § 458-40-610, filed 6/29/90, effective 7/30/90. Statutory Authority: Chapter 84.33 RCW. WSR 87-02-023 (Order 86-4), § 458-40-610, filed 12/31/86. https://library.partnertax.ai/us-wa/regs/458-40-626 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 84.33.096 . WSR 10-07-040, § 458-40-626, filed 3/10/10, effective 4/10/10. Statutory Authority: RCW 82.32.300 and 84.33.096 . WSR 00-24-068, § 458-40-626, filed 12/1/00, effective 1/1/01. Statutory Authority: Chapter 84.33 RCW. WSR 87-02-023 (Order 86-4), § 458-40-626, filed 12/31/86. https://library.partnertax.ai/us-wa/regs/458-40-628 Statutory Authority: RCW 82.32.300 and 84.33.096 . WSR 00-24-068, § 458-40-628, filed 12/1/00, effective 1/1/01; WSR 90-02-049, § 458-40-628, filed 12/29/89, effective 1/29/90. Statutory Authority: Chapter 84.33 RCW. WSR 87-02-023 (Order 86-4), § 458-40-628, filed 12/31/86. https://library.partnertax.ai/us-wa/regs/458-40-640 Statutory Authority: RCW 82.01.060 (2) and 84.33.096 . WSR 19-02-068, § 458-40-640, filed 12/28/18, effective 1/1/19. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 84.33.096 , and 84.33.091 . WSR 12-14-065, § 458-40-640, filed 6/29/12, effective 7/1/12; WSR 07-14-094, § 458-40-640, filed 6/29/07, effective 7/30/07; WSR 04-14-032, § 458-40-640, filed 6/29/04, effective 7/30/04. Statutory Authority: RCW 82.32.300 and 84.33.096 . WSR 01-24-029, § 458-40-640, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 82.32.300 , 84.33.096 and 84.33.091 . WSR 01-02-019, § 458-40-640, filed 12/21/00, effective 1/1/01. Statutory Authority: RCW 82.32.300 and 84.33.096 . WSR 95-14-086, § 458-40-640, filed 6/30/95, effective 7/1/95; WSR 95-02-037, § 458-40-640, filed 12/30/94, effective 1/1/95; WSR 90-14-033, § 458-40-640, filed 6/29/90, effective 7/30/90. Statutory Authority: Chapter 84.33 RCW. WSR 87-02-023 (Order 86-4), § 458-40-640, filed 12/31/86. https://library.partnertax.ai/us-wa/regs/458-40-650 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 84.33.096 , and 84.33.091 . WSR 12-14-065, § 458-40-650, filed 6/29/12, effective 7/1/12. Statutory Authority: RCW 82.32.300 , 84.33.096 , 84.33.091 , 82.32.060 , and 84.33.077 . WSR 00-19-067, § 458-40-650, filed 9/19/00, effective 1/1/01. Statutory Authority: RCW 82.32.330 , 84.33.096 and 84.33.091 . WSR 96-02-054, § 458-40-650, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.300 and 84.33.096 . WSR 95-14-084, § 458-40-650, filed 6/30/95, effective 7/31/95. Statutory Authority: RCW 84.33.091 , 84.32.300 [82.32.300] and 84.33.096 . WSR 94-14-048, § 458-40-650, filed 6/30/94, effective 7/1/94; WSR 92-14-083, § 458-40-650, filed 6/29/92, effective 7/1/92; WSR 92-02-067, § 458-40-650, filed 12/31/91, effective 1/1/92. Statutory Authority: RCW 84.33.091 and chapter 84.33 RCW. WSR 88-14-032 (Order FT-88-2), § 458-40-650, filed 6/30/88. Statutory Authority: Chapter 84.33 RCW. WSR 87-14-042 (Order 87-2), § 458-40-650, filed 6/30/87; WSR 87-02-023 (Order 86-4), § 458-40-650, filed 12/31/86. https://library.partnertax.ai/us-wa/regs/458-40-660 Statutory Authority: RCW 82.01.060 (2), 84.33.096 , 84.33.091 , and 84.33.140 . WSR 26-06-033, s 458-40-660, filed 2/23/26, effective 2/24/26; WSR 25-14-008, s 458-40-660, filed 6/23/25, effective 7/1/25; WSR 25-01-052, s 458-40-660, filed 12/11/24, effective 1/1/25; WSR 24-14-009, § 458-40-660, filed 6/21/24, effective 7/1/24; WSR 24-01-027, § 458-40-660, filed 12/8/23, effective 1/1/24. Statutory Authority: RCW 82.01.060 (2), 84.33.096 , and 84.33.091 . WSR 23-14-011, § 458-40-660, filed 6/22/23, effective 7/1/23. Statutory Authority: RCW 82.01.060 (2), 84.33.096 , 84.33.091 , and 84.33.140 . WSR 23-02-049, § 458-40-660, filed 1/2/23, effective 1/2/23. Statutory Authority: RCW 82.01.060 (2) and 84.33.096 . WSR 22-14-029, § 458-40-660, filed 6/24/22, effective 7/1/22. Statutory Authority: RCW 82.01.060 (2), 84.33.096 , 84.33.091 , and 84.33.140 . WSR 22-01-185, § 458-40-660, filed 12/20/21, effective 1/1/22. Statutory Authority: RCW 82.01.060 (2) and 84.33.096 . WSR 21-13-100, § 458-40-660, filed 6/18/21, effective 7/1/21. Statutory Authority: RCW 82.01.060 (2), 84.33.096 , 84.33.091 , and 84.33.140 . WSR 21-02-020, § 458-40-660, filed 12/28/20, effective 1/1/21. Statutory Authority: RCW 82.01.060 (2) and 84.33.096 . WSR 20-14-067, § 458-40-660, filed 6/26/20, effective 7/1/20; WSR 20-02-053, § 458-40-660, filed 12/23/19, effective 1/1/20; WSR 19-14-013, § 458-40-660, filed 6/21/19, effective 7/1/19; WSR 19-02-069, § 458-40-660, filed 12/28/18, effective 1/1/19. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , and 84.33.096 . WSR 18-14-023, § 458-40-660, filed 6/26/18, effective 7/1/18; WSR 18-02-058, § 458-40-660, filed 12/29/17, effective 1/1/18; WSR 17-14-020, § 458-40-660, filed 6/23/17, effective 7/1/17; WSR 17-02-003, § 458-40-660, filed 12/22/16, effective 1/1/17. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , 84.33.091 , and 84.33.140 . WSR 16-14-035, § 458-40-660, filed 6/28/16, effective 7/1/16. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , and 84.33.096 . WSR 16-01-069, § 458-40-660, filed 12/14/15, effective 1/1/16. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , 84.33.091 , and 84.33.140 . WSR 15-14-019, § 458-40-660, filed 6/22/15, effective 7/1/15; WSR 15-01-095, § 458-40-660, filed 12/17/14, effective 1/1/15. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 and 84.33.091 . WSR 14-14-079, § 458-40-660, filed 6/27/14, effective 7/1/14; WSR 14-01-097, § 458-40-660, filed 12/17/13, effective 1/1/14; WSR 13-14-056, § 458-40-660, filed 6/28/13, effective 7/1/13; WSR 13-02-034, § 458-40-660, filed 12/21/12, effective 1/1/13; WSR 12-14-065, § 458-40-660, filed 6/29/12, effective 7/1/12. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , 84.33.091 and 84.33.140 . WSR 12-02-040, § 458-40-660, filed 12/29/11, effective 1/1/12. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 and 84.33.091 . WSR 11-14-051, § 458-40-660, filed 6/29/11, effective 7/1/11; WSR 11-02-014, § 458-40-660, filed 12/29/10, effective 1/1/11; WSR 10-14-095, § 458-40-660, filed 7/6/10, effective 7/6/10; WSR 10-02-032, § 458-40-660, filed 12/29/09, effective 1/1/10; WSR 09-14-109, § 458-40-660, filed 6/30/09, effective 7/1/09; WSR 09-02-043, § 458-40-660, filed 12/31/08, effective 1/1/09; WSR 08-14-085, § 458-40-660, filed 6/27/08, effective 7/1/08; WSR 08-02-064, § 458-40-660, filed 12/28/07, effective 1/1/08; WSR 07-14-095, § 458-40-660, filed 6/29/07, effective 7/1/07; WSR 07-02-039, § 458-40-660, filed 12/26/06, effective 1/1/07; WSR 06-14-064, § 458-40-660, filed 6/30/06, effective 7/1/06; WSR 06-02-005, § 458-40-660, filed 12/22/05, effective 1/1/06; WSR 05-14-087, § 458-40-660, filed 6/30/05, effective 7/1/05; WSR 05-02-040, § 458-40-660, filed 12/30/04, effective 1/1/05; WSR 04-14-033, § 458-40-660, filed 6/29/04, effective 7/1/04; WSR 04-01-125, § 458-40-660, filed 12/18/03, effective 1/1/04; WSR 03-14-072, § 458-40-660, filed 6/26/03, effective 7/1/03. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 84.33.096 , 84.33.091 , and 84.33.140 . WSR 03-02-004, § 458-40-660, filed 12/19/02, effective 1/1/03. Statutory Authority: RCW 82.32.300 , 84.33.096 , and 84.33.091 . WSR 02-14-019, § 458-40-660, filed 6/21/02, effective 7/1/02. Statutory Authority: RCW 82.32.300 , 84.33.096 , 84.33.091 and 84.33.120 . WSR 02-02-033, § 458-40-660, filed 12/24/01, effective 1/1/02. Statutory Authority: RCW 82.32.300 , 84.33.096 , and 84.33.091 . WSR 01-13-105, § 458-40-660, filed 6/20/01, effective 7/1/01; WSR 01-02-020, § 458-40-660, filed 12/21/00, effective 1/1/01. Statutory Authority: RCW 82.32.300 , 84.33.096 , 84.33.091 , 82.32.060 , and 84.33.077 . WSR 00-19-067, § 458-40-660, filed 9/19/00, effective 1/1/01. Statutory Authority: RCW 82.32.300 , 84.33.096 and 84.33.091 . WSR 00-14-011, § 458-40-660, filed 6/27/00, effective 7/1/00; WSR 00-02-019, § 458-40-660, filed 12/27/99, effective 1/1/00; WSR 99-14-055, § 458-40-660, filed 6/30/99, effective 7/1/99; WSR 99-02-032, § 458-40-660, filed 12/30/98, effective 1/1/99; WSR 98-14-083, § 458-40-660, filed 6/30/98, effective 7/1/98; WSR 98-02-015, § 458-40-660, filed 12/30/97, effective 1/1/98; WSR 97-14-068, § 458-40-660, filed 6/30/97, effective 7/1/97. Statutory Authority: RCW 82.32.330 , 84.33.096 and 84.33.091 . WSR 97-02-069, § 458-40-660, filed 12/31/96, effective 1/1/97; WSR 96-14-063, § 458-40-660, filed 6/28/96, effective 7/1/96; WSR 96-02-057, § 458-40-660, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.330 , 84.33.096 and 84.33.200 . WSR 95-18-027, § 458-40-660, filed 8/25/95, effective 9/25/95. Statutory Authority: RCW 82.32.300 and 84.33.096 . WSR 95-02-038, § 458-40-660, filed 12/30/94, effective 1/1/95. Statutory Authority: RCW 84.33.091 , 84.32.300 [ 82.32.300 ] and 84.33.096 . WSR 94-14-048, § 458-40-660, filed 6/30/94, effective 7/1/94; WSR 94-02-047, § 458-40-660, filed 12/30/93, effective 1/1/94; WSR 93-14-051, § 458-40-660, filed 6/30/93, effective 7/1/93; WSR 93-02-025, § 458-40-660, filed 12/31/92, effective 1/1/93; WSR 92-14-083, § 458-40-660, filed 6/29/92, effective 7/1/92; WSR 92-02-067, § 458-40-660, filed 12/31/91, effective 1/1/92. Statutory Authority: RCW 84.33.096 and 82.32.300 . WSR 91-14-077, § 458-40-660, filed 6/28/91, effective 7/1/91; WSR 91-09-030, § 458-40-660, filed 4/12/91, effective 5/13/91; WSR 91-02-088, § 458-40-660, filed 12/31/90, effective 1/31/91; WSR 90-14-033, § 458-40-660, filed 6/29/90, effective 7/30/90; WSR 90-02-049, § 458-40-660, filed 12/29/89, effective 1/29/90. Statutory Authority: Chapter 84.33 RCW and RCW 84.33.091 . WSR 89-14-051 (Order FT-89-2), § 458-40-660, filed 6/30/89; WSR 89-02-027 (Order FT-88-5), § 458-40-660, filed 12/30/88; WSR 88-14-032 (Order FT-88-2), § 458-40-660, filed 6/30/88; WSR 88-02-026 (Order FT-87-5), § 458-40-660, filed 12/31/87. Statutory Authority: Chapter 84.33 RCW. WSR 87-14-042 (Order 87-2), § 458-40-660, filed 6/30/87; WSR 87-02-023 (Order 86-4), § 458-40-660, filed 12/31/86. https://library.partnertax.ai/us-wa/regs/458-40-670 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-12-073, § 458-40-670, filed 5/27/16, effective 6/27/16. Statutory Authority: RCW 82.32.300 and 84.33.096 . WSR 00-24-068, § 458-40-670, filed 12/1/00, effective 1/1/01. Statutory Authority: RCW 82.32.330 , 84.33.096 and 84.33.200 . WSR 95-18-027, § 458-40-670, filed 8/25/95, effective 9/25/95. Statutory Authority: RCW 84.33.091 , 84.32.300 [82.32.300] and 84.33.096 . WSR 94-14-048, § 458-40-670, filed 6/30/94, effective 7/1/94; WSR 94-02-047, § 458-40-670, filed 12/30/93, effective 1/1/94; WSR 93-14-051, § 458-40-670, filed 6/30/93, effective 7/1/93; WSR 93-02-025, § 458-40-670, filed 12/31/92, effective 1/1/93; WSR 92-14-083, § 458-40-670, filed 6/29/92, effective 7/1/92; WSR 92-02-067, § 458-40-670, filed 12/31/91, effective 1/1/92. Statutory Authority: RCW 84.33.096 and 82.32.300 . WSR 91-14-077, § 458-40-670, filed 6/28/91, effective 7/1/91; WSR 91-02-088, § 458-40-670, filed 12/31/90, effective 1/31/91; WSR 90-14-033, § 458-40-670, filed 6/29/90, effective 7/30/90; WSR 90-02-049, § 458-40-670, filed 12/29/89, effective 1/29/90. Statutory Authority: Chapter 84.33 RCW and RCW 84.33.091 . WSR 89-14-051 (Order FT-89-2), § 458-40-670, filed 6/30/89; WSR 89-02-027 (Order FT-88-5), § 458-40-670, filed 12/30/88; WSR 88-14-032 (Order FT-88-2), § 458-40-670, filed 6/30/88; WSR 88-02-026 (Order FT-87-5), § 458-40-670, filed 12/31/87. Statutory Authority: Chapter 84.33 RCW. WSR 87-14-042 (Order 87-2), § 458-40-670, filed 6/30/87; WSR 87-02-023 (Order 86-4), § 458-40-670, filed 12/31/86. https://library.partnertax.ai/us-wa/regs/458-40-680 Statutory Authority: RCW 82.01.060 (2) and 84.33.096 . WSR 19-02-068, § 458-40-680, filed 12/28/18, effective 1/1/19. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 84.33.096 , and 84.33.091 . WSR 12-14-065, § 458-40-680, filed 6/29/12, effective 7/1/12. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 84.33.096 . WSR 06-02-007, § 458-40-680, filed 12/22/05, effective 1/22/06; WSR 05-08-070, § 458-40-680, filed 3/31/05, effective 5/1/05; WSR 03-22-099, § 458-40-680, filed 11/5/03, effective 12/6/03. Statutory Authority: RCW 82.32.300 and 84.33.096 . WSR 00-24-068, § 458-40-680, filed 12/1/00, effective 1/1/01. Statutory Authority: RCW 82.32.330 , 84.33.096 and 84.33.120 . WSR 96-02-056, § 458-40-680, filed 12/29/95, effective 1/29/96. Statutory Authority: RCW 82.32.300 and 84.33.096 . WSR 95-14-084, § 458-40-680, filed 6/30/95, effective 7/31/95. Statutory Authority: Chapter 84.33 RCW. WSR 87-02-023 (Order 86-4), § 458-40-680, filed 12/31/86. https://library.partnertax.ai/us-wa/regs/458-50-020 Statutory Authority: RCW 84.08.010 (2) and 84.12.390 . WSR 15-13-080, § 458-50-020, filed 6/12/15, effective 7/13/15; Order PT 75-2, § 458-50-020, filed 3/19/75. https://library.partnertax.ai/us-wa/regs/458-50-030 Statutory Authority: RCW 84.08.010 (2) and 84.12.390 . WSR 15-13-080, § 458-50-030, filed 6/12/15, effective 7/13/15; Order PT 75-2, § 458-50-030, filed 3/19/75. https://library.partnertax.ai/us-wa/regs/458-50-040 Statutory Authority: RCW 84.12.390 . WSR 06-05-034, § 458-50-040, filed 2/8/06, effective 3/11/06; Order PT 75-2, § 458-50-040, filed 3/19/75. https://library.partnertax.ai/us-wa/regs/458-50-060 Statutory Authority: RCW 84.08.010 (2) and 84.12.390 . WSR 15-13-080, § 458-50-060, filed 6/12/15, effective 7/13/15; Order PT 75-2, § 458-50-060, filed 3/19/75. https://library.partnertax.ai/us-wa/regs/458-50-070 Statutory Authority: RCW 84.12.390 . WSR 06-05-034, § 458-50-070, filed 2/8/06, effective 3/11/06. Statutory Authority: RCW 84.12.340 and 84.12.390 . WSR 88-15-016 (Order PT 88-10), § 458-50-070, filed 7/11/88; Order PT 75-2, § 458-50-070, filed 3/19/75. https://library.partnertax.ai/us-wa/regs/458-50-080 applicable] only where a "unitary" or "enterprise" value is sought. Appropriate deductions shall be made for nonoperating property of the enterprise where necessary. [Order PT 75-2, § 458-50-080, filed 3/19/75. https://library.partnertax.ai/us-wa/regs/458-50-085 Statutory Authority: RCW 84.08.010 and 1991 c 29. WSR 92-01-132, § 458-50-085, filed 12/19/91, effective 1/19/92. https://library.partnertax.ai/us-wa/regs/458-50-090 Order PT 75-2, § 458-50-090, filed 3/19/75. https://library.partnertax.ai/us-wa/regs/458-50-100 Statutory Authority: RCW 84.12.390 . WSR 06-05-034, § 458-50-100, filed 2/8/06, effective 3/11/06; WSR 88-02-009 (Order PT 87-9), § 458-50-100, filed 12/28/87; Order PT 75-2, § 458-50-100, filed 3/19/75. https://library.partnertax.ai/us-wa/regs/458-50-110 Statutory Authority: RCW 84.08.010 (2) and 84.12.390 . WSR 15-13-080, § 458-50-110, filed 6/12/15, effective 7/13/15; Order PT 75-2, § 458-50-110, filed 3/19/75. https://library.partnertax.ai/us-wa/regs/458-50-120 Order PT 75-2, § 458-50-120, filed 3/19/75. https://library.partnertax.ai/us-wa/regs/458-50-130 Statutory Authority: RCW 84.08.010 (2) and 84.12.390 . WSR 15-13-080, § 458-50-130, filed 6/12/15, effective 7/13/15; Order PT 75-2, § 458-50-130, filed 3/19/75. https://library.partnertax.ai/us-wa/regs/458-50-150 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.865 . WSR 06-24-043, § 458-50-150, filed 11/30/06, effective 12/31/06. https://library.partnertax.ai/us-wa/regs/458-50-160 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.865 . WSR 16-20-100, § 458-50-160, filed 10/5/16, effective 11/5/16; WSR 06-24-043, § 458-50-160, filed 11/30/06, effective 12/31/06. https://library.partnertax.ai/us-wa/regs/458-50-170 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.865 . WSR 06-24-043, § 458-50-170, filed 11/30/06, effective 12/31/06. https://library.partnertax.ai/us-wa/regs/458-50-180 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.865 . WSR 06-24-043, § 458-50-180, filed 11/30/06, effective 12/31/06. https://library.partnertax.ai/us-wa/regs/458-50-190 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.36.865 . WSR 06-24-043, § 458-50-190, filed 11/30/06, effective 12/31/06. https://library.partnertax.ai/us-wa/regs/458-53-010 Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.48.075 . WSR 96-05-002, § 458-53-010, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075 . WSR 79-11-029 (Order PT 79-3), § 458-53-010, filed 10/11/79. Formerly WAC 458-52-010. https://library.partnertax.ai/us-wa/regs/458-53-020 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.075 . WSR 16-11-031, § 458-53-020, filed 5/10/16, effective 6/10/16; WSR 96-05-002, § 458-53-020, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075 and 84.08.010 (2). WSR 89-09-021 (Order PT 89-5), § 458-53-020, filed 4/12/89. Statutory Authority: RCW 84.48.075 . WSR 79-11-029 (Order PT 79-3), § 458-53-020, filed 10/11/79. Formerly WAC 458-52-020. https://library.partnertax.ai/us-wa/regs/458-53-030 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 23-01-006, § 458-53-030, filed 12/7/22, effective 1/7/23. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.075 . WSR 16-11-031, § 458-53-030, filed 5/10/16, effective 6/10/16; WSR 02-14-031, § 458-53-030, filed 6/24/02, effective 7/25/02; WSR 96-05-002, § 458-53-030, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 91-01-008, § 458-53-030, filed 12/6/90, effective 1/6/91. Statutory Authority: RCW 84.48.075 and 84.08.010 (2). WSR 89-09-021 (Order PT 89-5), § 458-53-030, filed 4/12/89. Statutory Authority: RCW 84.48.075 . WSR 86-21-004 (Order PT 86-6), § 458-53-030, filed 10/2/86; WSR 84-14-039 (Order PT 84-2), § 458-53-030, filed 6/29/84; WSR 79-11-029 (Order PT 79-3), § 458-53-030, filed 10/11/79. Formerly WAC 458-52-030. https://library.partnertax.ai/us-wa/regs/458-53-050 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.075 . WSR 16-11-031, § 458-53-050, filed 5/10/16, effective 6/10/16; WSR 02-14-031, § 458-53-050, filed 6/24/02, effective 7/25/02; WSR 96-05-002, § 458-53-050, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075 . WSR 79-11-029 (Order PT 79-3), § 458-53-050, filed 10/11/79. Formerly WAC 458-52-040. https://library.partnertax.ai/us-wa/regs/458-53-070 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.075 . WSR 16-11-031, § 458-53-070, filed 5/10/16, effective 6/10/16; WSR 96-05-002, § 458-53-070, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075 and 84.08.010 (2). WSR 89-09-021 (Order PT 89-5), § 458-53-070, filed 4/12/89. Statutory Authority: RCW 84.48.075 . WSR 83-16-050 (Order PT 83-2), § 458-53-070, filed 8/1/83; WSR 82-08-061 (Order PT 82-3), § 458-53-070, filed 4/6/82; WSR 79-11-029 (Order PT 79-3), § 458-53-070, filed 10/11/79. Formerly WAC 458-52-060. https://library.partnertax.ai/us-wa/regs/458-53-080 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.075 . WSR 16-11-031, § 458-53-080, filed 5/10/16, effective 6/10/16; WSR 96-05-002, § 458-53-080, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075 . WSR 84-14-039 (Order PT 84-2), § 458-53-080, filed 6/29/84; WSR 83-16-050 (Order PT 83-2), § 458-53-080, filed 8/1/83; WSR 79-11-029 (Order PT 79-3), § 458-53-080, filed 10/11/79. https://library.partnertax.ai/us-wa/regs/458-53-095 Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.48.075 . WSR 96-05-002, § 458-53-095, filed 2/8/96, effective 3/10/96. https://library.partnertax.ai/us-wa/regs/458-53-100 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.075 . WSR 16-11-031, § 458-53-100, filed 5/10/16, effective 6/10/16; WSR 96-05-002, § 458-53-100, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075 and 84.08.010 (2). WSR 89-09-021 (Order PT 89-5), § 458-53-100, filed 4/12/89. Statutory Authority: RCW 84.48.075 . WSR 84-14-039 (Order PT 84-2), § 458-53-100, filed 6/29/84; WSR 83-16-050 (Order PT 83-2), § 458-53-100, filed 8/1/83; WSR 82-08-061 (Order PT 82-3), § 458-53-100, filed 4/6/82; WSR 79-11-029 (Order PT 79-3), § 458-53-100, filed 10/11/79. https://library.partnertax.ai/us-wa/regs/458-53-105 Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.48.075 . WSR 96-05-002, § 458-53-105, filed 2/8/96, effective 3/10/96. https://library.partnertax.ai/us-wa/regs/458-53-130 Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.48.075 . WSR 96-05-002, § 458-53-130, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075 . WSR 86-21-004 (Order PT 86-6), § 458-53-130, filed 10/2/86; WSR 84-14-039 (Order PT 84-2), § 458-53-130, filed 6/29/84; WSR 79-11-029 (Order PT 79-3), § 458-53-130, filed 10/11/79. Formerly WAC 458-52-070. https://library.partnertax.ai/us-wa/regs/458-53-135 Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.48.075 . WSR 96-05-002, § 458-53-135, filed 2/8/96, effective 3/10/96. https://library.partnertax.ai/us-wa/regs/458-53-140 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.075 . WSR 16-11-031, § 458-53-140, filed 5/10/16, effective 6/10/16; WSR 02-14-031, § 458-53-140, filed 6/24/02, effective 7/25/02; WSR 96-05-002, § 458-53-140, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075 . WSR 84-14-039 (Order PT 84-2), § 458-53-140, filed 6/29/84; WSR 79-11-029 (Order PT 79-3), § 458-53-140, filed 10/11/79. Formerly WAC 458-52-080. https://library.partnertax.ai/us-wa/regs/458-53-160 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.075 . WSR 16-11-031, § 458-53-160, filed 5/10/16, effective 6/10/16; WSR 96-05-002, § 458-53-160, filed 2/8/96, effective 3/10/96; WSR 94-05-064, § 458-53-160, filed 2/11/94, effective 3/14/94. Statutory Authority: RCW 84.48.075 . WSR 87-12-029 (Order PT 87-5), § 458-53-160, filed 5/29/87; WSR 86-21-004 (Order PT 86-6), § 458-53-160, filed 10/2/86; WSR 84-14-039 (Order PT 84-2), § 458-53-160, filed 6/29/84; WSR 79-11-029 (Order PT 79-3), § 458-53-160, filed 10/11/79. Formerly WAC 458-52-100. https://library.partnertax.ai/us-wa/regs/458-53-200 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.075 . WSR 16-11-031, § 458-53-200, filed 5/10/16, effective 6/10/16; WSR 96-05-002, § 458-53-200, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075 . WSR 84-14-039 (Order PT 84-2), § 458-53-200, filed 6/29/84; WSR 79-11-029 (Order PT 79-3), § 458-53-200, filed 10/11/79. Formerly WAC 458-52-140. https://library.partnertax.ai/us-wa/regs/458-53-210 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.075 . WSR 16-11-031, § 458-53-210, filed 5/10/16, effective 6/10/16; WSR 96-05-002, § 458-53-210, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075 . WSR 84-14-039 (Order PT 84-2), § 458-53-210, filed 6/29/84; WSR 79-11-029 (Order PT 79-3), § 458-53-210, filed 10/11/79. Formerly WAC 458-52-150. https://library.partnertax.ai/us-wa/regs/458-57-005 Statutory Authority: RCW 83.100.047 and 83.100.200 . WSR 06-07-051, § 458-57-005, filed 3/9/06, effective 4/9/06. Statutory Authority: RCW 83.100.200 . WSR 02-18-078, § 458-57-005, filed 8/30/02, effective 9/30/02; WSR 99-15-095, § 458-57-005, filed 7/21/99, effective 8/21/99. https://library.partnertax.ai/us-wa/regs/458-57-025 Statutory Authority: RCW 83.100.047 and 83.100.200 . WSR 06-07-051, § 458-57-025, filed 3/9/06, effective 4/9/06. Statutory Authority: RCW 83.100.200 . WSR 02-18-078, § 458-57-025, filed 8/30/02, effective 9/30/02; WSR 99-15-095, § 458-57-025, filed 7/21/99, effective 8/21/99. https://library.partnertax.ai/us-wa/regs/458-57-035 Statutory Authority: RCW 83.100.047 and 83.100.200 . WSR 06-07-051, § 458-57-035, filed 3/9/06, effective 4/9/06. Statutory Authority: RCW 83.100.200 . WSR 02-18-078, § 458-57-035, filed 8/30/02, effective 9/30/02; WSR 00-19-012, § 458-57-035, filed 9/7/00, effective 10/8/00; WSR 99-15-095, § 458-57-035, filed 7/21/99, effective 8/21/99. https://library.partnertax.ai/us-wa/regs/458-57-045 Statutory Authority: RCW 83.100.047 and 83.100.200 . WSR 06-07-051, § 458-57-045, filed 3/9/06, effective 4/9/06. Statutory Authority: RCW 83.100.200 . WSR 02-18-078, § 458-57-045, filed 8/30/02, effective 9/30/02; WSR 00-19-012, § 458-57-045, filed 9/7/00, effective 10/8/00; WSR 99-15-095, § 458-57-045, filed 7/21/99, effective 8/21/99. https://library.partnertax.ai/us-wa/regs/458-57-105 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 26-01-184, s 458-57-105, filed 12/23/25, effective 1/23/26. Statutory Authority: RCW 83.100.200 , 82.32.300 , 82.01.060 (2), 83.100.020 , 83.100.040 , 83.100.047 , 83.100.048 , 83.100.120 , and 83.100.210 . WSR 14-14-075, § 458-57-105, filed 6/27/14, effective 7/28/14. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 09-04-008, § 458-57-105, filed 1/22/09, effective 2/22/09. Statutory Authority: RCW 83.100.047 and 83.100.200 . WSR 06-07-051, § 458-57-105, filed 3/9/06, effective 4/9/06. https://library.partnertax.ai/us-wa/regs/458-57-115 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 26-01-184, s 458-57-115, filed 12/23/25, effective 1/23/26. Statutory Authority: RCW 83.100.200 , 82.32.300 , 82.01.060 (2), 83.100.020 , 83.100.040 , 83.100.047 , 83.100.048 , 83.100.120 , and 83.100.210 . WSR 14-14-075, § 458-57-115, filed 6/27/14, effective 7/28/14. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 09-04-008, § 458-57-115, filed 1/22/09, effective 2/22/09. Statutory Authority: RCW 83.100.047 and 83.100.200 . WSR 06-07-051, § 458-57-115, filed 3/9/06, effective 4/9/06. https://library.partnertax.ai/us-wa/regs/458-57-125 Statutory Authority: RCW 83.100.200 , 82.32.300 , 82.01.060 (2), 83.100.020 , 83.100.040 , 83.100.047 , 83.100.048 , 83.100.120 , and 83.100.210 . WSR 14-14-075, § 458-57-125, filed 6/27/14, effective 7/28/14. Statutory Authority: RCW 83.100.047 and 83.100.200 . WSR 06-07-051, § 458-57-125, filed 3/9/06, effective 4/9/06. https://library.partnertax.ai/us-wa/regs/458-57-135 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 24-22-111, s 458-57-135, filed 11/5/24, effective 12/6/24; WSR 20-14-063, § 458-57-135, filed 6/26/20, effective 7/27/20. Statutory Authority: RCW 83.100.047 and 83.100.200 . WSR 06-07-051, § 458-57-135, filed 3/9/06, effective 4/9/06. https://library.partnertax.ai/us-wa/regs/458-57-145 Statutory Authority: RCW 83.100.047 and 83.100.200 . WSR 06-07-051, § 458-57-145, filed 3/9/06, effective 4/9/06. https://library.partnertax.ai/us-wa/regs/458-57-155 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 26-01-184, s 458-57-155, filed 12/23/25, effective 1/23/26. Statutory Authority: RCW 83.100.047 and 83.100.200 . WSR 06-07-051, § 458-57-155, filed 3/9/06, effective 4/9/06. https://library.partnertax.ai/us-wa/regs/458-57-165 Statutory Authority: RCW 83.100.047 and 83.100.200 . WSR 06-07-051, § 458-57-165, filed 3/9/06, effective 4/9/06. https://library.partnertax.ai/us-wa/regs/458-57-175 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 26-01-184, s 458-57-175, filed 12/23/25, effective 1/23/26. Statutory Authority: RCW 83.100.200 , 82.32.300 , 82.01.060 (2), 83.100.020 , 83.100.040 , 83.100.047 , 83.100.048 , 83.100.120 , and 83.100.210 . WSR 14-14-075, § 458-57-175, filed 6/27/14, effective 7/28/14. https://library.partnertax.ai/us-wa/regs/458-61A-100 Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 (2). WSR 20-04-063, § 458-61A-100, filed 1/31/20, effective 3/2/20. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-12-074, § 458-61A-100, filed 5/27/16, effective 6/27/16. Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 11-16-106, § 458-61A-100, filed 8/3/11, effective 9/3/11. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-100, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-101 Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 (2). WSR 20-04-063, § 458-61A-101, filed 1/31/20, effective 3/2/20. Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 11-16-106, § 458-61A-101, filed 8/3/11, effective 9/3/11. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-101, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-20-158 Order ET 70-3, § 458-20-158 (Rule 158), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-159 Statutory Authority: RCW 82.32.300 . WSR 83-07-033 (Order ET 83-16), § 458-20-159, filed 3/15/83; Order ET 70-3, § 458-20-159 (Rule 159), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-160 Order ET 70-3, § 458-20-160 (Rule 160), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-162 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 13-04-085, § 458-20-162, filed 2/5/13, effective 3/8/13. Statutory Authority: RCW 82.32.300 . WSR 83-07-033 (Order ET 83-16), § 458-20-162, filed 3/15/83; Order ET 70-3, § 458-20-162 (Rule 162), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-163 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-069, § 458-20-163, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 07-17-109, § 458-20-163, filed 8/17/07, effective 9/17/07. Statutory Authority: RCW 82.32.300 . WSR 91-05-040, § 458-20-163, filed 2/13/91, effective 3/16/91; WSR 87-19-007 (Order ET 87-5), § 458-20-163, filed 9/8/87; WSR 83-07-033 (Order ET 83-16), § 458-20-163, filed 3/15/83; Order ET 70-3, § 458-20-163 (Rule 163), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-164 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 12-11-006, § 458-20-164, filed 5/3/12, effective 6/3/12. Statutory Authority: RCW 82.32.300 . WSR 92-19-004, § 458-20-164, filed 9/3/92, effective 10/4/92; WSR 83-17-099 (Order ET 83-6), § 458-20-164, filed 8/23/83; Order 70-5, § 458-20-164 (Rule 164), filed 6/22/70. https://library.partnertax.ai/us-wa/regs/458-20-165 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 10-12-052, § 458-20-165, filed 5/26/10, effective 6/26/10; WSR 05-20-018, § 458-20-165, filed 9/26/05, effective 10/27/05; WSR 02-23-034, § 458-20-165, filed 11/13/02, effective 12/14/02. Statutory Authority: RCW 82.32.300 . WSR 99-13-052, § 458-20-165, filed 6/9/99, effective 7/10/99. Statutory Authority: RCW 82.32.300 and 82.04.050 . WSR 94-09-016, § 458-20-165, filed 4/13/94, effective 5/14/94. Statutory Authority: RCW 82.32.300 . WSR 83-07-033 (Order ET 83-16), § 458-20-165, filed 3/15/83; Order ET 73-1, § 458-20-165, filed 11/2/73; Order ET 70-3, § 458-20-165 (Rule 165), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-166 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 24-24-090, s 458-20-166, filed 12/3/24, effective 1/3/25. Statutory Authority: RCW 82.32.300 , 82.01.060 (2) and 36.100.040 . WSR 19-04-002, § 458-20-166, filed 1/23/19, effective 2/23/19; WSR 15-22-085, § 458-20-166, filed 11/3/15, effective 12/4/15. Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 10-22-067, § 458-20-166, filed 10/29/10, effective 11/29/10. Statutory Authority: RCW 82.32.300 . WSR 94-05-001, § 458-20-166, filed 2/2/94, effective 3/5/94; WSR 92-05-064, § 458-20-166, filed 2/18/92, effective 3/20/92; WSR 88-20-014 (Order 88-6), § 458-20-166, filed 9/27/88; WSR 83-07-033 (Order ET 83-16), § 458-20-166, filed 3/15/83. Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 78-07-045 (Order ET 78-4), § 458-20-166, filed 6/27/78; Order ET 70-3, § 458-20-166 (Rule 166), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-167 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 25-06-069, s 458-20-167, filed 3/4/25, effective 4/4/25. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-06-049, § 458-20-167, filed 2/24/16, effective 3/26/16; WSR 07-10-056, § 458-20-167, filed 4/27/07, effective 5/28/07. Statutory Authority: RCW 82.32.300 . WSR 99-03-005, § 458-20-167, filed 1/7/99, effective 2/7/99; WSR 94-07-047, § 458-20-167, filed 3/10/94, effective 4/10/94; WSR 83-07-032 (Order ET 83-15), § 458-20-167, filed 3/15/83; Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 78-07-045 (Order ET 78-4), § 458-20-167, filed 6/27/78; Order ET 70-3, § 458-20-167 (Rule 167), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-168 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 24-03-081, § 458-20-168, filed 1/16/24, effective 2/16/24; WSR 22-14-014, § 458-20-168, filed 6/23/22, effective 7/24/22. Statutory Authority: RCW 82.24.550 , 82.01.060 , 82.08.808 , 82.12.808 , 82.08.02807 and 82.12.02749 . WSR 21-01-062, § 458-20-168, filed 12/9/20, effective 1/9/21. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 2015 c 86. WSR 15-21-092, § 458-20-168, filed 10/21/15, effective 11/21/15. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 14-18-019, § 458-20-168, filed 8/25/14, effective 9/25/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-069, § 458-20-168, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 08-16-057, § 458-20-168, filed 7/30/08, effective 8/30/08; WSR 05-14-090, § 458-20-168, filed 6/30/05, effective 7/31/05. Statutory Authority: RCW 82.32.300 and 82.04.260 (15). WSR 94-11-097, § 458-20-168, filed 5/17/94, effective 6/17/94. Statutory Authority: RCW 82.32.300 . WSR 88-01-050 (Order 87-9), § 458-20-168, filed 12/15/87; WSR 87-05-042 (Order 87-1), § 458-20-168, filed 2/18/87; WSR 83-07-033 (Order ET 83-16), § 458-20-168, filed 3/15/83. Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 78-07-045 (Order ET 78-4), § 458-20-168, filed 6/27/78; Order ET 74-2, § 458-20-168, filed 6/24/74; Order ET 70-3, § 458-20-168 (Rule 168), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-169 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 22-14-014, § 458-20-169, filed 6/23/22, effective 7/24/22; WSR 20-21-104, § 458-20-169, filed 10/21/20, effective 11/21/20. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.534 , 82.32.585 , 82.32.590 , 82.32.600 , 82.32.605 , 82.32.607 , 82.32.710 , 82.32.790 , 82.32.808 , 82.04.240 , 82.04.2404 , 82.04.260 , 82.04.2909 , 82.04.426 , 82.04.4277 , 82.04.4461 , 82.04.4463 , 82.04.448 , 82.04.4481 , 82.04.4483 , 82.04.449 , 82.08.805 , 82.08.965 , 82.08.9651 , 82.08.970 , 82.08.980 , 82.08.986 , 82.12.022 , 82.12.025651 , 82.12.805 , 82.12.965 , 82.12.9651 , 82.12.970 , 82.12.980 , 82.16.0421 , 82.29A.137 , 82.60.070 , 82.63.020 , 82.63.045 , 82.74.040 , 82.74.050 , 82.75.040 , 82.75.070 , 82.82.020 , 82.82.040 , 84.36.645 , and 84.36.655 . WSR 18-13-094, § 458-20-169, filed 6/19/18, effective 7/20/18. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.04[.]4277. WSR 16-20-011, § 458-20-169, filed 9/23/16, effective 10/24/16. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-07-047, § 458-20-169, filed 3/14/16, effective 4/14/16; WSR 14-13-105, § 458-20-169, filed 6/17/14, effective 7/18/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-070, § 458-20-169, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 . WSR 01-09-066, § 458-20-169, filed 4/16/01, effective 5/17/01; WSR 91-21-001, § 458-20-169, filed 10/3/91, effective 11/3/91; WSR 88-21-014 (Order 88-7), § 458-20-169, filed 10/7/88; WSR 86-02-039 (Order ET 85-8), § 458-20-169, filed 12/31/85; WSR 83-07-033 (Order ET 83-16), § 458-20-169, filed 3/15/83. Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 78-07-045 (Order ET 78-4), § 458-20-169, filed 6/27/78; Order ET 70-3, § 458-20-169 (Rule 169), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-170 Statutory Authority: RCW 82.32.300 . WSR 87-19-007 (Order ET 87-5), § 458-20-170, filed 9/8/87; WSR 83-07-033 (Order ET 83-16), § 458-20-170, filed 3/15/83; Order ET 71-1, § 458-20-170, filed 7/22/71; Order ET 70-3, § 458-20-170 (Rule 170), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-171 Order ET 71-1, § 458-20-171, filed 7/22/71; Order ET 70-3, § 458-20-171 (Rule 171), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-172 Statutory Authority: RCW 82.32.300 . WSR 83-07-033 (Order ET 83-16), § 458-20-172, filed 3/15/83; Order ET 71-1, § 458-20-172, filed 7/22/71; Order ET 70-3, § 458-20-172 (Rule 172), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-173 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-070, § 458-20-173, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 . WSR 83-07-033 (Order ET 83-16), § 458-20-173, filed 3/15/83; Order ET 70-3, § 458-20-173 (Rule 173), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-174 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-174, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-15-028, § 458-20-174, filed 7/7/15, effective 8/7/15. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.0262 , and 82.08.0263 . WSR 08-14-018, § 458-20-174, filed 6/20/08, effective 7/21/08. Statutory Authority: RCW 82.32.300 . WSR 97-11-022, § 458-20-174, filed 5/13/97, effective 6/13/97; WSR 94-18-003, § 458-20-174, filed 8/24/94, effective 9/24/94; WSR 83-07-033 (Order ET 83-16), § 458-20-174, filed 3/15/83; Order ET 71-1, § 458-20-174, filed 7/22/71; Order 70-3, § 458-20-174 (Rule 174), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-175 Statutory Authority: RCW 82.32.300 . WSR 86-07-005 (Order ET 86-3), § 458-20-175, filed 3/6/86; WSR 83-07-033 (Order ET 83-16), § 458-20-175, filed 3/15/83; Order ET 70-3, § 458-20-175 (Rule 175), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-176 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 24-04-005, § 458-20-176, filed 1/24/24, effective 2/24/24. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.534 , 82.32.585 , 82.32.590 , 82.32.600 , 82.32.605 , 82.32.607 , 82.32.710 , 82.32.790 , 82.32.808 , 82.04.240 , 82.04.2404 , 82.04.260 , 82.04.2909 , 82.04.426 , 82.04.4277 , 82.04.4461 , 82.04.4463 , 82.04.448 , 82.04.4481 , 82.04.4483 , 82.04.449 , 82.08.805 , 82.08.965 , 82.08.9651 , 82.08.970 , 82.08.980 , 82.08.986 , 82.12.022 , 82.12.025651 , 82.12.805 , 82.12.965 , 82.12.9651 , 82.12.970 , 82.12.980 , 82.16.0421 , 82.29A.137 , 82.60.070 , 82.63.020 , 82.63.045 , 82.74.040 , 82.74.050 , 82.75.040 , 82.75.070 , 82.82.020 , 82.82.040 , 84.36.645 , and 84.36.655 . WSR 18-13-094, § 458-20-176, filed 6/19/18, effective 7/20/18. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.04.4269 . WSR 16-02-059, § 458-20-176, filed 1/4/16, effective 2/4/16. Statutory Authority: RCW 82.32.300 . WSR 88-03-055 (Order 88-1), § 458-20-176, filed 1/19/88; WSR 83-07-033 (Order ET 83-16), § 458-20-176, filed 3/15/83. Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 78-07-045 (Order ET 78-4), § 458-20-176, filed 6/27/78; Order ET 70-3, § 458-20-176 (Rule 176), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-177 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.0264 , 82.08.0269 , and 82.08.0273 . WSR 19-24-084, § 458-20-177, filed 12/3/19, effective 1/3/20. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-01-106, § 458-20-177, filed 12/18/14, effective 1/18/15. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.08.0264 . WSR 08-16-041, § 458-20-177, filed 7/29/08, effective 8/29/08. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 05-14-086, § 458-20-177, filed 6/30/05, effective 7/31/05. Statutory Authority: RCW 82.32.300 . WSR 83-08-026 (Order ET 83-1), § 458-20-177, filed 3/30/83; Order ET 70-3, § 458-20-177 (Rule 177), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-178 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 24-04-001, § 458-20-178, filed 1/24/24, effective 2/24/24; WSR 23-14-002, § 458-20-178, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-02-017, § 458-20-178, filed 12/29/14, effective 1/29/15; WSR 14-09-036, § 458-20-178, filed 4/10/14, effective 5/11/14. Statutory Authority: RCW 82.32.300 . WSR 87-01-050 (Order ET 86-19), § 458-20-178, filed 12/16/86; Order ET 71-1, § 458-20-178, filed 7/22/71; Order ET 70-3, § 458-20-178 (Rule 178), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-179 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 20-24-064, § 458-20-179, filed 11/24/20, effective 12/25/20; WSR 20-04-022, § 458-20-179, filed 1/27/20, effective 2/27/20. Statutory Authority: RCW 82.16.080 , 82.32.300 , and 82.01.060 (2). WSR 18-21-166, § 458-20-179, filed 10/23/18, effective 11/23/18. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.534 , 82.32.585 , 82.32.590 , 82.32.600 , 82.32.605 , 82.32.607 , 82.32.710 , 82.32.790 , 82.32.808 , 82.04.240 , 82.04.2404 , 82.04.260 , 82.04.2909 , 82.04.426 , 82.04.4277 , 82.04.4461 , 82.04.4463 , 82.04.448 , 82.04.4481 , 82.04.4483 , 82.04.449 , 82.08.805 , 82.08.965 , 82.08.9651 , 82.08.970 , 82.08.980 , 82.08.986 , 82.12.022 , 82.12.025651 , 82.12.805 , 82.12.965 , 82.12.9651 , 82.12.970 , 82.12.980 , 82.16.0421 , 82.29A.137 , 82.60.070 , 82.63.020 , 82.63.045 , 82.74.040 , 82.74.050 , 82.75.040 , 82.75.070 , 82.82.020 , 82.82.040 , 84.36.645 , and 84.36.655 . WSR 18-13-094, § 458-20-179, filed 6/19/18, effective 7/20/18. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-01-037, § 458-20-179, filed 12/9/15, effective 1/9/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.16.310 . WSR 15-04-047, § 458-20-179, filed 1/29/15, effective 3/1/15. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and chapter 82.16 RCW. WSR 13-14-121, § 458-20-179, filed 7/3/13, effective 8/3/13. Statutory Authority: RCW 82.32.300 . WSR 94-13-034, § 458-20-179, filed 6/6/94, effective 7/7/94; WSR 86-18-069 (Order 86-16), § 458-20-179, filed 9/3/86; WSR 85-22-041 (Order 85-6), § 458-20-179, filed 11/1/85; WSR 83-01-059 (Order ET 82-13), § 458-20-179, filed 12/15/82; Order ET 71-1, § 458-20-179, filed 7/22/71; Order ET 70-3, § 458-20-179 (Rule 179), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-180 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 26-08-027, s 458-20-180, filed 3/24/26, effective 4/24/26; WSR 23-14-002, § 458-20-180, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-01-037, § 458-20-180, filed 12/9/15, effective 1/9/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and chapter 82.16 RCW. WSR 13-14-121, § 458-20-180, filed 7/3/13, effective 8/3/13. Statutory Authority: RCW 82.32.300 . WSR 83-07-033 (Order ET 83-16), § 458-20-180, filed 3/15/83; Order ET 70-3, § 458-20-180 (Rule 180), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-181 Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 22-23-134, § 458-20-181, filed 11/21/22, effective 12/22/22. Statutory Authority: RCW 82.32.300 . WSR 83-07-033 (Order ET 83-16), § 458-20-181, filed 3/15/83; Order ET 70-3, § 458-20-181 (Rule 181), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-182 Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 24-14-071, § 458-20-182, filed 6/28/24, effective 7/29/24. Statutory Authority: RCW 82.32.300 . WSR 87-05-042 (Order 87-1), § 458-20-182, filed 2/18/87; Order ET 74-1, § 458-20-182, filed 5/7/74; Order ET 70-3, § 458-20-182 (Rule 182), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-183 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 18-11-126, § 458-20-183, filed 5/23/18, effective 6/23/18. Statutory Authority: RCW 82.32.300 . WSR 95-22-100, § 458-20-183, filed 11/1/95, effective 12/2/95; WSR 84-12-046 (Order ET 84-2), § 458-20-183, filed 6/1/84. Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 78-07-045 (Order ET 78-4), § 458-20-183, filed 6/27/78; Order ET 70-3, § 458-20-183 (Rule 183), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-185 Statutory Authority: RCW 82.24.550 , 82.32.300 and 82.01.060 . WSR 20-24-068, § 458-20-185, filed 11/24/20, effective 12/25/20. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.24.550 (2), and 82.26.220 (2). WSR 15-01-107, § 458-20-185, filed 12/18/14, effective 1/18/15. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 10-10-032, § 458-20-185, filed 4/26/10, effective 5/27/10; WSR 07-04-119, § 458-20-185, filed 2/7/07, effective 3/10/07; WSR 03-12-058, § 458-20-185, filed 6/2/03, effective 7/3/03. Statutory Authority: RCW 82.32.300 . WSR 94-10-061, § 458-20-185, filed 5/3/94, effective 6/3/94; WSR 90-04-038, § 458-20-185, filed 1/31/90, effective 3/3/90; WSR 83-07-032 (Order ET 83-15), § 458-20-185, filed 3/15/83; Order ET 71-1, § 458-20-185, filed 7/22/71; Order ET 70-3, § 458-20-185 (Rule 185), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-186 Statutory Authority: RCW 82.24.550 , 82.32.300 and 82.01.060 . WSR 20-24-068, § 458-20-186, filed 11/24/20, effective 12/25/20; WSR 20-11-006, § 458-20-186, filed 5/8/20, effective 6/8/20. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.24.550 (2), and 82.26.220 (2). WSR 15-01-107, § 458-20-186, filed 12/18/14, effective 1/18/15. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 10-10-033, § 458-20-186, filed 4/26/10, effective 5/27/10; WSR 07-04-119, § 458-20-186, filed 2/7/07, effective 3/10/07. Statutory Authority: RCW 82.24.235 , 82.32.300 , and 82.01.060 (1). WSR 05-02-035, § 458-20-186, filed 12/30/04, effective 1/30/05. Statutory Authority: RCW 82.32.300 . WSR 94-10-062, § 458-20-186, filed 5/3/94, effective 6/3/94; WSR 90-24-036, § 458-20-186, filed 11/30/90, effective 1/1/91; WSR 90-04-039, § 458-20-186, filed 1/31/90, effective 3/3/90; WSR 87-19-007 (Order ET 87-5), § 458-20-186, filed 9/8/87; WSR 83-07-032 (Order ET 83-15), § 458-20-186, filed 3/15/83; Order ET 75-1, § 458-20-186, filed 5/2/75; Order ET 73-2, § 458-20-186, filed 11/9/73; Order ET 71-1, § 458-20-186, filed 7/22/71; Order ET 70-3, § 458-20-186 (Rule 186), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-187 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-17-066, § 458-20-187, filed 8/16/16, effective 9/16/16. Statutory Authority: RCW 82.32.300 . WSR 86-18-022 (Order ET 86-15), § 458-20-187, filed 8/26/86. Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 78-07-045 (Order ET 78-4), § 458-20-187, filed 6/27/78; Order ET 73-1, § 458-20-187, filed 11/2/73; Order ET 71-1, § 458-20-187, filed 7/22/71; Order ET 70-3, § 458-20-187 (Rule 187), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-189 Statutory Authority: RCW 82.32.200 and 82.01.060 (2). WSR 20-04-023, § 458-20-189, filed 1/27/20, effective 2/27/20. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 17-08-076, § 458-20-189, filed 4/3/17, effective 5/4/17. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-070, § 458-20-189, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 . WSR 95-24-104, § 458-20-189, filed 12/6/95, effective 1/6/96; WSR 86-18-069 (Order 86-16), § 458-20-189, filed 9/3/86; WSR 85-22-041 (Order 85-6), § 458-20-189, filed 11/1/85; WSR 85-04-016 (Order 85-1), § 458-20-189, filed 1/29/85; WSR 83-07-033 (Order ET 83-16), § 458-20-189, filed 3/15/83; Order ET 70-3, § 458-20-189 (Rule 189), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-190 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-190, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-16-003, § 458-20-190, filed 7/20/16, effective 8/20/16; WSR 10-10-030, § 458-20-190, filed 4/26/10, effective 5/27/10. Statutory Authority: RCW 82.32.300 , 82.01.060 (1), and 34.05.230 . WSR 05-03-002, § 458-20-190, filed 1/5/05, effective 2/5/05. Statutory Authority: RCW 82.32.300 . WSR 83-07-033 (Order ET 83-16), § 458-20-190, filed 3/15/83; Order ET 75-1, § 458-20-190, filed 5/2/75; Order ET 70-3, § 458-20-190 (Rule 190), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-192 Statutory Authority: RCW 82.32.300 . WSR 02-14-133, § 458-20-192, filed 7/2/02, effective 8/2/02; WSR 00-24-050A, § 458-20-192, filed 11/30/00, effective 1/1/01; WSR 80-17-026 (Order ET 80-3), § 458-20-192, filed 11/14/80; Order ET 76-4, § 458-20-192, filed 11/12/76; Order ET 74-5, § 458-20-192, filed 12/16/74; Order ET 70-3, § 458-20-192 (Rule 192), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-193 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 18-06-078, § 458-20-193, filed 3/6/18, effective 4/6/18; WSR 17-09-087, § 458-20-193, filed 4/19/17, effective 5/20/17; WSR 16-12-083, § 458-20-193, filed 5/31/16, effective 7/1/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.24.550 (2), and 82.26.220 (2). WSR 15-15-025, § 458-20-193, filed 7/7/15, effective 8/7/15. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-070, § 458-20-193, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 . WSR 91-24-020, § 458-20-193, filed 11/22/91, effective 1/1/92. Formerly WAC 458-20-193A and 458-20-193B. https://library.partnertax.ai/us-wa/regs/458-20-193C Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 19-18-068, § 458-20-193C, filed 9/3/19, effective 10/4/19. Statutory Authority: RCW 82.32.300 . WSR 86-07-005 (Order ET 86-3), § 458-20-193C, filed 3/6/86; WSR 83-07-033 (Order ET 83-16), § 458-20-193C, filed 3/15/83; Order ET 76-3, § 458-20-193C, filed 8/31/76; Order ET 70-3, § 458-20-193C (Rule 193 Part C), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-193D Statutory Authority: RCW 82.32.300 . WSR 83-07-033 (Order ET 83-16), § 458-20-193D, filed 3/15/83; Order ET 74-1, § 458-20-193D, filed 5/7/74 ; Emergency Order ET 74-6, filed 9/30/74 and Emergency Order ET 74-7, filed 10/3/74, effective 1/1/75; Order ET 70-3, § 458-20-193D (Rule 193 Part D), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-194 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 10-22-089, § 458-20-194, filed 11/1/10, effective 12/2/10; WSR 05-24-054, § 458-20-194, filed 12/1/05, effective 1/1/06. Statutory Authority: RCW 82.32.300 . WSR 83-08-026 (Order ET 83-1), § 458-20-194, filed 3/30/83; Order ET 70-3, § 458-20-194 (Rule 194), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-195 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 23-23-124, § 458-20-195, filed 11/16/23, effective 12/17/23; WSR 22-24-098, § 458-20-195, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 22-08-114A, § 458-20-195, filed 3/31/22, effective 5/1/22. Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 20-22-093, § 458-20-195, filed 11/3/20, effective 12/4/20. Statutory Authority: RCW 82.32.300 . WSR 00-16-015, § 458-20-195, filed 7/21/00, effective 8/21/00; WSR 99-13-053, § 458-20-195, filed 6/9/99, effective 7/10/99; WSR 83-08-026 (Order ET 83-1), § 458-20-195, filed 3/30/83; Order ET 70-3, § 458-20-195 (Rule 195), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-196 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 18-14-042, § 458-20-196, filed 6/28/18, effective 7/29/18. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.037 , and 82.12.037 . WSR 10-21-012, § 458-20-196, filed 10/7/10, effective 11/7/10. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 06-01-005, § 458-20-196, filed 12/8/05, effective 1/8/06. Statutory Authority: RCW 82.32.300 , 82.01.060 (1), and 34.05.230 . WSR 05-04-048, § 458-20-196, filed 1/27/05, effective 2/27/05. Statutory Authority: RCW 82.32.300 . WSR 83-07-032 (Order ET 83-15), § 458-20-196, filed 3/15/83; Order ET 70-3, § 458-20-196 (Rule 196), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-197 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 07-17-111, § 458-20-197, filed 8/17/07, effective 9/17/07. Statutory Authority: RCW 82.32.300 . WSR 90-10-082, § 458-20-197, filed 5/2/90, effective 6/2/90; Order ET 70-3, § 458-20-197 (Rule 197), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-198 Statutory Authority: RCW 82.32.300 , 82.01.060 (1), and 34.05.230 . WSR 05-04-048, § 458-20-198, filed 1/27/05, effective 2/27/05. Statutory Authority: RCW 82.32.300 . WSR 83-07-032 (Order ET 83-15), § 458-20-198, filed 3/15/83; Order ET 70-3, § 458-20-198 (Rule 198), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-199 Statutory Authority: RCW 82.32.300 . WSR 96-12-024, § 458-20-199, filed 5/30/96, effective 6/30/96; WSR 92-03-026, § 458-20-199, filed 1/8/92, effective 2/8/92; WSR 83-07-032 (Order ET 83-15), § 458-20-199, filed 3/15/83; Order ET 70-3, § 458-20-199 (Rule 199), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-200 Statutory Authority: RCW 82.32.300 . WSR 91-02-057, § 458-20-200, filed 12/28/90, effective 1/28/91; Order ET 70-3, § 458-20-200 (Rule 200), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-201 Statutory Authority: RCW 82.32.300 . WSR 83-08-026 (Order ET 83-1), § 458-20-201, filed 3/30/83; Order ET 70-3, § 458-20-201 (Rule 201), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-202 Order ET 70-3, § 458-20-202 (Rule 202), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-203 Order ET 70-3, § 458-20-203 (Rule 203), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-204 Order ET 70-3, § 458-20-204 (Rule 204), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-205 Order ET 70-3, § 458-20-205 (Rule 205), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-207 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 04-13-091, § 458-20-207, filed 6/18/04, effective 7/19/04. Statutory Authority: RCW 82.32.300 . WSR 99-13-092, § 458-20-207, filed 6/14/99, effective 7/15/99. Statutory Authority: RCW 82.32.300 and 34.05.410 . WSR 95-15-013, § 458-20-207, filed 7/7/95, effective 8/7/95. Statutory Authority: RCW 82.32.300 . WSR 85-20-012 (Order ET 85-4), § 458-20-207, filed 9/20/85; Order ET 70-3, § 458-20-207 (Rule 207), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-208 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 04-17-025, § 458-20-208, filed 8/9/04, effective 9/9/04. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 34.05.230 . WSR 03-07-066, § 458-20-208, filed 3/17/03, effective 4/17/03; Order ET 70-3, § 458-20-208 (Rule 208), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-209 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-209, filed 6/21/23, effective 7/22/23; WSR 22-24-096, § 458-20-209, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-01-007, § 458-20-209, filed 12/4/14, effective 1/4/15. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-070, § 458-20-209, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 . WSR 94-07-050, § 458-20-209, filed 3/10/94, effective 4/10/94; WSR 83-08-026 (Order ET 83-1), § 458-20-209, filed 3/30/83; Order ET 70-3, § 458-20-209 (Rule 209), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-210 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 25-02-086, s 458-20-210, filed 12/30/24, effective 1/30/25. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 24-04-005, § 458-20-210, filed 1/24/24, effective 2/24/24. Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-210, filed 6/21/23, effective 7/22/23; WSR 22-24-096, § 458-20-210, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 19-02-057, § 458-20-210, filed 12/27/18, effective 1/27/19. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.534 , 82.32.585 , 82.32.590 , 82.32.600 , 82.32.605 , 82.32.607 , 82.32.710 , 82.32.790 , 82.32.808 , 82.04.240 , 82.04.2404 , 82.04.260 , 82.04.2909 , 82.04.426 , 82.04.4277 , 82.04.4461 , 82.04.4463 , 82.04.448 , 82.04.4481 , 82.04.4483 , 82.04.449 , 82.08.805 , 82.08.965 , 82.08.9651 , 82.08.970 , 82.08.980 , 82.08.986 , 82.12.022 , 82.12.025651 , 82.12.805 , 82.12.965 , 82.12.9651 , 82.12.970 , 82.12.980 , 82.16.0421 , 82.29A.137 , 82.60.070 , 82.63.020 , 82.63.045 , 82.74.040 , 82.74.050 , 82.75.040 , 82.75.070 , 82.82.020 , 82.82.040 , 84.36.645 , and 84.36.655 . WSR 18-13-094, § 458-20-210, filed 6/19/18, effective 7/20/18. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 2015 3rd sp.s. c 6 part XI and 2015 c 86 § 202. WSR 16-03-002, § 458-20-210, filed 1/6/16, effective 2/6/16. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-01-007, § 458-20-210, filed 12/4/14, effective 1/4/15; WSR 14-14-091, § 458-20-210, filed 6/30/14, effective 7/31/14. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , and 34.05.230 . WSR 03-18-024, § 458-20-210, filed 8/25/03, effective 9/25/03. Statutory Authority: RCW 82.32.300 . WSR 94-07-048, § 458-20-210, filed 3/10/94, effective 4/10/94; WSR 86-21-085 (Order ET 86-18), § 458-20-210, filed 10/17/86; WSR 86-07-005 (Order ET 86-3), § 458-20-210, filed 3/6/86; WSR 83-08-026 (Order ET 83-1), § 458-20-210, filed 3/30/83. Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 78-07-045 (Order ET 78-4), § 458-20-210, filed 6/27/78; Order ET 70-3, § 458-20-210 (Rule 210), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-211 Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 21-07-140, § 458-20-211, filed 3/24/21, effective 4/24/21. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-070, § 458-20-211, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 and 82.08.010 (1). WSR 96-03-139, § 458-20-211, filed 1/24/96, effective 2/24/96. Statutory Authority: RCW 82.32.300 . WSR 87-17-015 (Order 87-4), § 458-20-211, filed 8/11/87; WSR 83-08-026 (Order ET 83-1), § 458-20-211, filed 3/30/83; Order ET 71-1, § 458-20-211, filed 7/22/71; Order ET 70-3, § 458-20-211 (Rule 211), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-214 Statutory Authority: RCW 82.32.300 . WSR 88-20-014 (Order 88-6), § 458-20-214, filed 9/27/88; WSR 83-08-026 (Order ET 83-1), § 458-20-214, filed 3/30/83. Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 78-07-045 (Order ET 78-4), § 458-20-214, filed 6/27/78; Order ET 70-3, § 458-20-214 (Rule 214), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-216 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 05-14-107, § 458-20-216, filed 6/30/05, effective 7/31/05. Statutory Authority: RCW 82.32.300 . WSR 99-08-034, § 458-20-216, filed 3/31/99, effective 5/1/99; Order ET 70-3, § 458-20-216 (Rule 216), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-217 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 22-16-059, § 458-20-217, filed 7/28/22, effective 8/28/22. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-12-075, § 458-20-217, filed 5/27/16, effective 6/27/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.050 , 82.08.150 , 82.32.145 , 82.32.210 , and 82.32.212 . WSR 14-22-023, § 458-20-217, filed 10/27/14, effective 11/27/14. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 08-16-073, § 458-20-217, filed 7/31/08, effective 8/31/08. Statutory Authority: RCW 82.32.300 . WSR 02-15-158, § 458-20-217, filed 7/23/02, effective 8/23/02; WSR 00-16-016, § 458-20-217, filed 7/21/00, effective 8/21/00; WSR 88-01-050 (Order 87-9), § 458-20-217, filed 12/15/87; Order ET 71-1, § 458-20-217, filed 7/22/71; Order ET 70-3, § 458-20-217 (Rule 217), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-218 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 18-03-060, § 458-20-218, filed 1/10/18, effective 2/10/18. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-070, § 458-20-218, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 . WSR 83-08-026 (Order ET 83-1), § 458-20-218, filed 3/30/83; Order ET 70-3, § 458-20-218 (Rule 218), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-221 Statutory Authority: RCW 82.32.300 . WSR 89-06-016 (Order 89-4), § 458-20-221, filed 2/23/89, effective 4/1/89; WSR 83-08-026 (Order ET 83-1), § 458-20-221, filed 3/30/83; Order ET 70-3, § 458-20-221 (Rule 221), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-222 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-070, § 458-20-222, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 . WSR 99-08-033, § 458-20-222, filed 3/31/99, effective 5/1/99; WSR 83-08-026 (Order ET 83-1), § 458-20-222, filed 3/30/83; Order ET 70-3, § 458-20-222 (Rule 222), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-223 Statutory Authority: RCW 82.32.300 . WSR 83-08-026 (Order ET 83-1), § 458-20-223, filed 3/30/83; Order ET 70-3, § 458-20-223 (Rule 223), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-224 Statutory Authority: RCW 82.32.300 . WSR 86-18-069 (Order 86-16), § 458-20-224, filed 9/3/86; WSR 83-17-099 (Order ET 83-6), § 458-20-224, filed 8/23/83; WSR 83-07-032 (Order ET 83-15), § 458-20-224, filed 3/15/83; Order ET 70-3, § 458-20-224 (Rule 224), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-226 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-070, § 458-20-226, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 . WSR 99-09-013, § 458-20-226, filed 4/13/99, effective 5/14/99. Statutory Authority: RCW 82.32.300 and to implement RCW 82.04.050 . WSR 96-05-080, § 458-20-226, filed 2/21/96, effective 3/23/96. Statutory Authority: RCW 82.32.300 and 82.04.050 (3)(e). WSR 94-23-053, § 458-20-226, filed 11/10/94, effective 12/11/94. Statutory Authority: RCW 82.32.300 . WSR 83-08-026 (Order ET 83-1), § 458-20-226, filed 3/30/83; Order ET 70-3, § 458-20-226 (Rule 226), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-227 Statutory Authority: RCW 82.32.300 . WSR 91-05-039, § 458-20-227, filed 2/13/91, effective 3/16/91; WSR 83-08-026 (Order ET 83-1), § 458-20-227, filed 3/30/83; Order ET 70-3, § 458-20-227 (Rule 227), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-228 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 24-04-003, § 458-20-228, filed 1/24/24, effective 2/24/24; WSR 23-14-002, § 458-20-228, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-13-039, § 458-20-228, filed 6/7/16, effective 7/8/16; WSR 16-06-046, § 458-20-228, filed 2/24/16, effective 3/26/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.080 , 82.32.085 , 82.32.655 , and 82.04.470 . WSR 13-22-049, § 458-20-228, filed 11/1/13, effective 12/2/13. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 10-07-134, § 458-20-228, filed 3/23/10, effective 4/23/10; WSR 07-06-077, § 458-20-228, filed 3/6/07, effective 4/6/07; WSR 05-22-095, § 458-20-228, filed 11/1/05, effective 12/2/05. Statutory Authority: RCW 82.32.300 . WSR 01-05-022, § 458-20-228, filed 2/9/01, effective 3/12/01; WSR 00-04-028, § 458-20-228, filed 1/24/00, effective 2/24/00; WSR 92-03-025, § 458-20-228, filed 1/8/92, effective 2/8/92; WSR 85-04-016 (Order 85-1), § 458-20-228, filed 1/29/85; WSR 83-16-052 (Order ET 83-4), § 458-20-228, filed 8/1/83; Order ET 74-1, § 458-20-228, filed 5/7/74; Order ET 71-1, § 458-20-228, filed 7/22/72; Order ET 70-3, § 458-20-228, filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-229 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-229, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-12-075, § 458-20-229, filed 5/27/16, effective 6/27/16; WSR 08-14-038, § 458-20-229, filed 6/23/08, effective 7/24/08; WSR 07-17-065, § 458-20-229, filed 8/13/07, effective 9/13/07. Statutory Authority: RCW 82.32.300 . WSR 93-04-077, § 458-20-229, filed 2/1/93, effective 3/4/93; WSR 83-08-026 (Order ET 83-1), § 458-20-229, filed 3/30/83; Order ET 70-3, § 458-20-229 (Rule 229), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-230 Statutory Authority: RCW 82.32.300 . WSR 93-03-004, § 458-20-230, filed 1/8/93, effective 2/8/93; Order ET 70-3, § 458-20-230 (Rule 230), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-17802 Statutory Authority: RCW 82.01.060 (2), 82.32.300 , and 82.12.045 . WSR 21-01-130, § 458-20-17802, filed 12/16/20, effective 1/16/21; WSR 20-14-064, § 458-20-17802, filed 6/26/20, effective 10/1/20. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-12-075, § 458-20-17802, filed 5/27/16, effective 6/27/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.12.045 . WSR 14-21-104, § 458-20-17802, filed 10/15/14, effective 12/14/14. Statutory Authority: RCW 82.32.300 and 82.12.045 . WSR 01-22-008, § 458-20-17802, filed 10/26/01, effective 11/26/01. https://library.partnertax.ai/us-wa/regs/458-20-17803 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 06-06-046, § 458-20-17803, filed 2/24/06, effective 3/27/06; WSR 05-03-051, § 458-20-17803, filed 1/11/05, effective 7/1/05. https://library.partnertax.ai/us-wa/regs/458-20-17902 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.12.022 , and 82.14.230 . WSR 15-04-001, § 458-20-17902, filed 1/21/15, effective 2/21/15; WSR 07-24-055, § 458-20-17902, filed 12/3/07, effective 1/3/08. Statutory Authority: RCW 82.32.300 . WSR 90-17-068, § 458-20-17902, filed 8/16/90, effective 9/16/90. https://library.partnertax.ai/us-wa/regs/458-20-18201 Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 24-21-099, s 458-20-18201, filed 10/17/24, effective 11/17/24. https://library.partnertax.ai/us-wa/regs/458-20-18801 Statutory Authority: RCW 82.08.050 . WSR 26-03-073, s 458-20-18801, filed 1/20/26, effective 2/20/26. Statutory Authority: RCW 82.01.060 , 82.08.814 , and 82.12.814 . WSR 24-03-133, § 458-20-18801, filed 1/23/24, effective 2/23/24. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 22-19-025, § 458-20-18801, filed 9/13/22, effective 10/14/22; WSR 14-18-019, § 458-20-18801, filed 8/25/14, effective 9/25/14. Statutory Authority: RCW 82.32.300 . WSR 92-05-065, § 458-20-18801, filed 2/18/92, effective 3/20/92; WSR 87-05-042 (Order 87-1), § 458-20-18801, filed 2/18/87; WSR 83-07-032 (Order ET 83-15), § 458-20-18801, filed 3/15/83. Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 78-07-045 (Order ET 78-4), § 458-20-18801 (Rule 188), filed 6/27/78; Order 74-2, § 458-20-188 (codified as WAC 458-20-18801), filed 6/24/74. https://library.partnertax.ai/us-wa/regs/458-20-19301 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-12-075, § 458-20-19301, filed 5/27/16, effective 6/27/16. Statutory Authority: RCW 82.32.300 . WSR 87-23-008 (Order 87-8), § 458-20-19301, filed 11/6/87. https://library.partnertax.ai/us-wa/regs/458-20-19401 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 18-06-078, § 458-20-19401, filed 3/6/18, effective 4/6/18; WSR 16-13-040, § 458-20-19401, filed 6/7/16, effective 7/8/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.04.067 , 82.04.460 , and 82.04.462 . WSR 15-04-004, § 458-20-19401, filed 1/22/15, effective 2/22/15. Statutory Authority: RCW 82.04.067 , 82.32.300 , and 82.01.060 (2). WSR 13-22-044, § 458-20-19401, filed 10/31/13, effective 12/1/13. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 11-19-038, § 458-20-19401, filed 9/12/11, effective 10/13/11. https://library.partnertax.ai/us-wa/regs/458-20-19402 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 24-11-073, § 458-20-19402, filed 5/15/24, effective 6/15/24. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.04.067 , 82.04.460 , and 82.04.462 . WSR 15-04-004, § 458-20-19402, filed 1/22/15, effective 2/22/15. Statutory Authority: RCW 82.04.067 , 82.32.300 , and 82.01.060 (2). WSR 13-22-044, § 458-20-19402, filed 10/31/13, effective 12/1/13. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 12-19-071, § 458-20-19402, filed 9/17/12, effective 10/18/12. https://library.partnertax.ai/us-wa/regs/458-20-19403 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.04.067 , 82.04.460 , and 82.04.462 . WSR 15-04-004, § 458-20-19403, filed 1/22/15, effective 2/22/15. Statutory Authority: RCW 82.04.067 , 82.32.300 , and 82.01.060 (2). WSR 13-22-044, § 458-20-19403, filed 10/31/13, effective 12/1/13. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 12-19-072, § 458-20-19403, filed 9/17/12, effective 10/18/12. https://library.partnertax.ai/us-wa/regs/458-20-19404 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 18-01-019, § 458-20-19404, filed 12/8/17, effective 1/8/18. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.04.067 , 82.04.460 , and 82.04.462 . WSR 15-04-004, § 458-20-19404, filed 1/22/15, effective 2/22/15. Statutory Authority: RCW 82.04.067 , 82.32.300 , and 82.01.060 (2). WSR 13-22-044, § 458-20-19404, filed 10/31/13, effective 12/1/13. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 12-19-064, § 458-20-19404, filed 9/14/12, effective 10/15/12. https://library.partnertax.ai/us-wa/regs/458-20-19404A Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 18-01-019, § 458-20-19404A, filed 12/8/17, effective 1/8/18. https://library.partnertax.ai/us-wa/regs/458-20-21701 Statutory Authority: RCW 82.01.060 and 82.32.235 . WSR 10-07-035, § 458-20-21701, filed 3/10/10, effective 4/10/10. https://library.partnertax.ai/us-wa/regs/458-20-22801 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 23-23-124, § 458-20-22801, filed 11/16/23, effective 12/17/23; WSR 20-22-093, § 458-20-22801, filed 11/3/20, effective 12/4/20. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.32.080 . WSR 13-22-048, § 458-20-22801, filed 11/1/13, effective 12/2/13. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 10-07-134, § 458-20-22801, filed 3/23/10, effective 4/23/10. Statutory Authority: RCW 82.32.300 and 82.32.045 . WSR 90-05-044, § 458-20-22801, filed 2/15/90, effective 3/18/90. https://library.partnertax.ai/us-wa/regs/458-20-22802 Statutory Authority: RCW 82.32.085 . WSR 22-23-092, § 458-20-22802, filed 11/15/22, effective 12/16/22. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-06-040, § 458-20-22802, filed 2/24/16, effective 3/26/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.080 , and 82.32.085 . WSR 13-22-047, § 458-20-22802, filed 11/1/13, effective 12/2/13. Statutory Authority: RCW 82.32.085 , 82.32.300 , and 82.01.060 (2). WSR 06-23-066, § 458-20-22802, filed 11/9/06, effective 12/10/06. Statutory Authority: RCW 82.32.300 and 82.32.085 . WSR 01-07-017, § 458-20-22802, filed 3/13/01, effective 4/13/01. Statutory Authority: RCW 82.32.300 . WSR 91-24-070, § 458-20-22802, filed 12/2/91, effective 1/2/92; WSR 90-19-052, § 458-20-22802, filed 9/14/90, effective 10/15/90. https://library.partnertax.ai/us-wa/regs/458-20-23801 Statutory Authority: RCW 82.01.060 (2), 82.32.300 , and 82.49.040 . WSR 25-21-125, s 458-20-23801, filed 10/21/25, effective 1/1/26; WSR 24-20-107, s 458-20-23801, filed 10/1/24, effective 1/1/25; WSR 23-20-070, § 458-20-23801, filed 9/29/23, effective 1/1/24; WSR 22-24-056, § 458-20-23801, filed 12/1/22, effective 1/1/23; WSR 21-22-009, § 458-20-23801, filed 10/21/21, effective 1/1/22. https://library.partnertax.ai/us-wa/regs/458-20-24001 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 24-04-004, § 458-20-24001, filed 1/24/24, effective 2/24/24; WSR 23-14-002, § 458-20-24001, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.534 , 82.32.585 , 82.32.590 , 82.32.600 , 82.32.605 , 82.32.607 , 82.32.710 , 82.32.790 , 82.32.808 , 82.04.240 , 82.04.2404 , 82.04.260 , 82.04.2909 , 82.04.426 , 82.04.4277 , 82.04.4461 , 82.04.4463 , 82.04.448 , 82.04.4481 , 82.04.4483 , 82.04.449 , 82.08.805 , 82.08.965 , 82.08.9651 , 82.08.970 , 82.08.980 , 82.08.986 , 82.12.022 , 82.12.025651 , 82.12.805 , 82.12.965 , 82.12.9651 , 82.12.970 , 82.12.980 , 82.16.0421 , 82.29A.137 , 82.60.070 , 82.63.020 , 82.63.045 , 82.74.040 , 82.74.050 , 82.75.040 , 82.75.070 , 82.82.020 , 82.82.040 , 84.36.645 , and 84.36.655 . WSR 18-13-094, § 458-20-24001, filed 6/19/18, effective 7/20/18. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and chapter 82.60 RCW. WSR 15-13-109, § 458-20-24001, filed 6/16/15, effective 7/17/15. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 10-21-052, § 458-20-24001, filed 10/14/10, effective 11/14/10. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-070, § 458-20-24001, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 06-17-007, § 458-20-24001, filed 8/3/06, effective 9/3/06; WSR 04-01-127, § 458-20-24001, filed 12/18/03, effective 1/18/04. Statutory Authority: RCW 82.32.300 . WSR 01-12-041, § 458-20-24001, filed 5/30/01, effective 6/30/01; WSR 88-17-047 (Order 88-5), § 458-20-24001, filed 8/16/88; WSR 87-19-139 (Order 87-6), § 458-20-24001, filed 9/22/87; WSR 86-14-019 (Order ET 86-13), § 458-20-24001, filed 6/24/86; WSR 85-21-013 (Order ET 85-5), § 458-20-24001, filed 10/7/85. https://library.partnertax.ai/us-wa/regs/458-20-24001A Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-24001A, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-12-075, § 458-20-24001A, filed 5/27/16, effective 6/27/16; WSR 10-21-052, § 458-20-24001A, filed 10/14/10, effective 11/14/10; WSR 06-17-007, § 458-20-24001A, filed 8/3/06, effective 9/3/06; WSR 04-01-127, § 458-20-24001A, filed 12/18/03, effective 1/18/04. Statutory Authority: RCW 82.32.300 . WSR 01-12-041, § 458-20-24001A, filed 5/30/01, effective 6/30/01. https://library.partnertax.ai/us-wa/regs/458-20-24003 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-24003, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.534 , 82.32.585 , 82.32.590 , 82.32.600 , 82.32.605 , 82.32.607 , 82.32.710 , 82.32.790 , 82.32.808 , 82.04.240 , 82.04.2404 , 82.04.260 , 82.04.2909 , 82.04.426 , 82.04.4277 , 82.04.4461 , 82.04.4463 , 82.04.448 , 82.04.4481 , 82.04.4483 , 82.04.449 , 82.08.805 , 82.08.965 , 82.08.9651 , 82.08.970 , 82.08.980 , 82.08.986 , 82.12.022 , 82.12.025651 , 82.12.805 , 82.12.965 , 82.12.9651 , 82.12.970 , 82.12.980 , 82.16.0421 , 82.29A.137 , 82.60.070 , 82.63.020 , 82.63.045 , 82.74.040 , 82.74.050 , 82.75.040 , 82.75.070 , 82.82.020 , 82.82.040 , 84.36.645 , and 84.36.655 . WSR 18-13-094, § 458-20-24003, filed 6/19/18, effective 7/20/18. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-12-075, § 458-20-24003, filed 5/27/16, effective 6/27/16; WSR 10-21-044, § 458-20-24003, filed 10/13/10, effective 11/13/10; WSR 10-07-136, § 458-20-24003, filed 3/23/10, effective 4/23/10; WSR 06-18-059, § 458-20-24003, filed 8/31/06, effective 10/1/06. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.63.010 . WSR 03-12-053, § 458-20-24003, filed 5/30/03, effective 6/30/03. https://library.partnertax.ai/us-wa/regs/458-20-27701 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-06-040, § 458-20-27701, filed 2/24/16, effective 3/26/16. Statutory Authority: RCW 82.32.300 , 82.32.715 , and 82.01.060 (2). WSR 08-22-048, § 458-20-27701, filed 10/31/08, effective 12/1/08. https://library.partnertax.ai/us-wa/regs/458-20-27901 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 24-13-098, § 458-20-27901, filed 6/18/24, effective 7/19/24. https://library.partnertax.ai/us-wa/regs/458-20-28001 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-09-004, § 458-20-28001, filed 4/2/15, effective 5/3/15. https://library.partnertax.ai/us-wa/regs/458-20-28002 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-09-004, § 458-20-28002, filed 4/2/15, effective 5/3/15. https://library.partnertax.ai/us-wa/regs/458-20-28003 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-09-004, § 458-20-28003, filed 4/2/15, effective 5/3/15. https://library.partnertax.ai/us-wa/regs/458-28-010 Order ET 72-1, § 458-28-010, filed 9/29/72. https://library.partnertax.ai/us-wa/regs/458-28-020 Order ET 72-1, § 458-28-020, filed 9/29/72. https://library.partnertax.ai/us-wa/regs/458-28-030 Order ET 72-1, § 458-28-030, filed 9/29/72. https://library.partnertax.ai/us-wa/regs/458-28-040 Order ET 72-1, § 458-28-040, filed 9/29/72. https://library.partnertax.ai/us-wa/regs/458-29A-100 Statutory Authority: RCW 82.29A.140 . WSR 10-18-034, § 458-29A-100, filed 8/25/10, effective 9/25/10; WSR 99-20-053, § 458-29A-100, filed 10/1/99, effective 11/1/99. https://library.partnertax.ai/us-wa/regs/458-29A-200 Statutory Authority: RCW 82.29A.140 . WSR 10-18-034, § 458-29A-200, filed 8/25/10, effective 9/25/10; WSR 99-20-053, § 458-29A-200, filed 10/1/99, effective 11/1/99. https://library.partnertax.ai/us-wa/regs/458-29A-400 Statutory Authority: RCW 82.29A.140 , 82.29A.139 , 82.29A.138 , and 82.29A.137 . WSR 24-23-078, s 458-29A-400, filed 11/19/24, effective 12/20/24. Statutory Authority: RCW 82.29A.140 and 82.29A.130 . WSR 24-04-077, § 458-29A-400, filed 2/5/24, effective 3/7/24. Statutory Authority: RCW 82.32.300 , 82.01.060 , and chapter 29A.140 RCW. WSR 22-24-105, § 458-29A-400, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 20-07-102, § 458-29A-400, filed 3/17/20, effective 4/17/20; WSR 19-02-057, § 458-29A-400, filed 12/27/18, effective 1/27/19. Statutory Authority: RCW 82.29A.140 . WSR 18-09-040, § 458-29A-400, filed 4/12/18, effective 5/13/18. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.805 , and 82.29A.025 . WSR 15-04-103, § 458-29A-400, filed 2/3/15, effective 3/6/15. Statutory Authority: RCW 82.29A.140 . WSR 10-18-034, § 458-29A-400, filed 8/25/10, effective 9/25/10. Statutory Authority: RCW 82.01.060 and 82.29A.140 . WSR 10-07-039, § 458-29A-400, filed 3/10/10, effective 4/10/10. Statutory Authority: RCW 82.29A.140 . WSR 05-23-092, § 458-29A-400, filed 11/16/05, effective 12/17/05; WSR 02-18-036, § 458-29A-400, filed 8/26/02, effective 9/26/02; WSR 99-20-053, § 458-29A-400, filed 10/1/99, effective 11/1/99. https://library.partnertax.ai/us-wa/regs/458-29A-500 Statutory Authority: RCW 82.29A.140 . WSR 10-18-034, § 458-29A-500, filed 8/25/10, effective 9/25/10; WSR 99-20-053, § 458-29A-500, filed 10/1/99, effective 11/1/99. https://library.partnertax.ai/us-wa/regs/458-29A-600 Statutory Authority: RCW 82.29A.140 . WSR 22-04-027, § 458-29A-600, filed 1/24/22, effective 2/24/22. Statutory Authority: RCW 82.01.060 and 82.29A.140 . WSR 14-14-034, § 458-29A-600, filed 6/24/14, effective 7/25/14. Statutory Authority: RCW 82.29A.140 . WSR 99-20-053, § 458-29A-600, filed 10/1/99, effective 11/1/99. https://library.partnertax.ai/us-wa/regs/458-30-200 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 26-03-083, s 458-30-200, filed 1/20/26, effective 2/20/26; WSR 22-24-111, § 458-30-200, filed 12/7/22, effective 1/7/23. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.34.141 . WSR 18-02-109, § 458-30-200, filed 1/3/18, effective 2/3/18. Statutory Authority: RCW 84.34.141 . WSR 15-03-093, § 458-30-200, filed 1/21/15, effective 2/21/15. Statutory Authority: RCW 84.08.070 and 84.08.010 (2). WSR 12-07-059, § 458-30-200, filed 3/19/12, effective 4/19/12. Statutory Authority: RCW 84.34.141 , 84.34.020 , and 84.34.030 . WSR 02-20-041, § 458-30-200, filed 9/24/02, effective 10/25/02. Statutory Authority: RCW 84.34.141 . WSR 01-24-030, § 458-30-200, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-200, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-200, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-200, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-205 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-205, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-205, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-205, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-215 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-215, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-215, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-220 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-220, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-220, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-220, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-225 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-225, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-225, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-225, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-230 Statutory Authority: RCW 84.08.070 , 84.34.141 , 84.36.865 , 84.52.0502 . WSR 09-19-010, § 458-30-230, filed 9/3/09, effective 10/4/09. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-230, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-230, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-232 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.34.141 , 84.34.360 . WSR 15-03-017, § 458-30-232, filed 1/8/15, effective 2/8/15. Statutory Authority: RCW 84.08.070 , 84.34.141 , 84.36.865 , 84.52.0502 . WSR 09-19-010, § 458-30-232, filed 9/3/09, effective 10/4/09. Statutory Authority: RCW 84.34.141 , 84.34.020 , and 84.34.030 . WSR 02-20-041, § 458-30-232, filed 9/24/02, effective 10/25/02. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-232, filed 10/4/95, effective 11/4/95. https://library.partnertax.ai/us-wa/regs/458-30-240 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.34.141 , 84.34.360 . WSR 15-03-017, § 458-30-240, filed 1/8/15, effective 2/8/15. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-240, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-240, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-242 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-242, filed 10/4/95, effective 11/4/95. https://library.partnertax.ai/us-wa/regs/458-30-245 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-245, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-245, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-250 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-250, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-250, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-260 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-260, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2) and 84.34.141 . WSR 90-02-080 (Order PT 90-1), § 458-30-260, filed 1/2/90, effective 2/2/90. Statutory Authority: RCW 84.08.010 (2) and 84.34.065 . WSR 89-05-009 (Order PT 89-2), § 458-30-260, filed 2/8/89. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-260, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-262 Statutory Authority: RCW 84.34.065 , 84.34.141 , 84.34.360 , and 84.69.100 . WSR 26-01-183, s 458-30-262, filed 12/23/25, effective 1/1/26; WSR 24-24-089, s 458-30-262, filed 12/3/24, effective 1/1/25; WSR 24-03-001, § 458-30-262, filed 1/3/24, effective 1/3/24; WSR 23-01-007, § 458-30-262, filed 12/7/22, effective 1/1/23; WSR 22-04-028, § 458-30-262, filed 1/24/22, effective 1/1/22; WSR 21-01-210, § 458-30-262, filed 12/23/20, effective 1/1/21; WSR 20-02-056, § 458-30-262, filed 12/24/19, effective 1/1/20; WSR 19-02-058, § 458-30-262, filed 12/27/18, effective 1/1/19; WSR 18-01-147, § 458-30-262, filed 12/20/17, effective 1/1/18; WSR 17-01-162, § 458-30-262, filed 12/21/16, effective 1/1/17; WSR 16-01-035, § 458-30-262, filed 12/9/15, effective 1/1/16; WSR 15-01-166, § 458-30-262, filed 12/23/14, effective 1/1/15; WSR 14-01-059, § 458-30-262, filed 12/13/13, effective 1/1/14; WSR 13-02-053, § 458-30-262, filed 12/26/12, effective 1/1/13; WSR 12-01-040, § 458-30-262, filed 12/13/11, effective 1/1/12. Statutory Authority: RCW 84.34.065 and 84.34.141 . WSR 11-02-015, § 458-30-262, filed 12/29/10, effective 1/1/11. Statutory Authority: RCW 84.34.055 and 84.34.141 . WSR 10-09-049, § 458-30-262, filed 4/15/10, effective 5/16/10. Statutory Authority: RCW 84.34.065 and 84.34.141 . WSR 10-02-025, § 458-30-262, filed 12/29/09, effective 1/1/10; WSR 08-24-093, § 458-30-262, filed 12/2/08, effective 1/2/09; WSR 08-04-051, § 458-30-262, filed 1/31/08, effective 3/2/08; WSR 07-01-011, § 458-30-262, filed 12/7/06, effective 1/1/07; WSR 05-24-028, § 458-30-262, filed 11/30/05, effective 1/1/06; WSR 05-01-051, § 458-30-262, filed 12/7/04, effective 1/1/05; WSR 03-24-013, § 458-30-262, filed 11/20/03, effective 12/21/03; WSR 02-23-080, § 458-30-262, filed 11/19/02, effective 12/20/02; WSR 02-03-040, § 458-30-262, filed 1/8/02, effective 2/8/02. Statutory Authority: RCW 84.34.065 , 84.34.360 . WSR 00-24-105, § 458-30-262, filed 12/6/00, effective 1/1/01; WSR 99-24-034, § 458-30-262, filed 11/23/99, effective 1/1/00. Statutory Authority: RCW 84.34.065 , 84.34.360 and 84.08.010 . WSR 99-01-067, § 458-30-262, filed 12/14/98, effective 1/1/99. Statutory Authority: RCW 84.34.065 , 84.34.141 and 84.08.010 . WSR 98-01-178, § 458-30-262, filed 12/23/97, effective 1/1/98. Statutory Authority: RCW 84.34.065 , 84.34.141 , 84.08.010 and 84.34.070 . WSR 97-02-066, § 458-30-262, filed 12/31/96, effective 1/1/97. Statutory Authority: RCW 84.34.065 , 84.34.141 , 84.08.010 and 84.34.070 . WSR 96-01-095, § 458-30-262, filed 12/19/95, effective 1/1/96. Statutory Authority: RCW 84.34.065 , 84.34.141 , 84.08.010 and 84.08.070 . WSR 95-09-041, § 458-30-262, filed 4/14/95, effective 5/15/95. Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.34.065 . WSR 94-05-062, § 458-30-262, filed 2/11/94, effective 3/14/94. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 93-07-067, § 458-30-262, filed 3/17/93, effective 4/17/93; WSR 92-03-068, § 458-30-262, filed 1/14/92, effective 2/14/92; WSR 91-04-001, § 458-30-262, filed 1/24/91, effective 2/24/91; WSR 90-24-087, § 458-30-262, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2) and 84.34.141 . WSR 90-02-080 (Order PT 90-1), § 458-30-262, filed 1/2/90, effective 2/2/90. https://library.partnertax.ai/us-wa/regs/458-30-265 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-265, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-265, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-267 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-267, filed 10/4/95, effective 11/4/95. https://library.partnertax.ai/us-wa/regs/458-30-270 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-270, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-270, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-275 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.34.141 , 84.34.360 . WSR 15-03-017, § 458-30-275, filed 1/8/15, effective 2/8/15. Statutory Authority: 2009 c 521. WSR 10-07-133, § 458-30-275, filed 3/23/10, effective 4/23/10. Statutory Authority: RCW 84.34.141 , 84.34.020 , and 84.34.030 . WSR 02-20-041, § 458-30-275, filed 9/24/02, effective 10/25/02. Statutory Authority: RCW 84.34.141 . WSR 01-24-030, § 458-30-275, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-275, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-275, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-275, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-280 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.34.141 . WSR 18-02-109, § 458-30-280, filed 1/3/18, effective 2/3/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.34.141 , 84.34.360 . WSR 15-03-017, § 458-30-280, filed 1/8/15, effective 2/8/15. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-280, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-280, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-285 Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.34.141 . WSR 18-02-109, § 458-30-285, filed 1/3/18, effective 2/3/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.34.141 , 84.34.360 . WSR 15-03-017, § 458-30-285, filed 1/8/15, effective 2/8/15. Statutory Authority: RCW 84.34.141 . WSR 01-24-030, § 458-30-285, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-285, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-285, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-285, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-295 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 26-03-083, s 458-30-295, filed 1/20/26, effective 2/20/26. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.34.141 . WSR 18-02-109, § 458-30-295, filed 1/3/18, effective 2/3/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.34.141 , 84.34.360 . WSR 15-03-017, § 458-30-295, filed 1/8/15, effective 2/8/15. Statutory Authority: RCW 84.08.070 , 84.34.141 , 84.36.865 , 84.52.0502 . WSR 09-19-010, § 458-30-295, filed 9/3/09, effective 10/4/09. Statutory Authority: RCW 84.34.141 . WSR 01-24-030, § 458-30-295, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-295, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-295, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-295, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-300 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 26-03-083, s 458-30-300, filed 1/20/26, effective 2/20/26. Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.34.141 . WSR 18-02-109, § 458-30-300, filed 1/3/18, effective 2/3/18. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.34.141 , 84.34.360 . WSR 15-03-017, § 458-30-300, filed 1/8/15, effective 2/8/15. Statutory Authority: RCW 84.08.070 , 84.34.141 , 84.36.865 , 84.52.0502 . WSR 09-19-010, § 458-30-300, filed 9/3/09, effective 10/4/09. Statutory Authority: RCW 84.33.140 , 84.34.055 , 84.34.108 , 84.34.141 , and 84.08.070 . WSR 07-21-097, § 458-30-300, filed 10/18/07, effective 11/18/07. Statutory Authority: RCW 84.34.141 . WSR 01-24-030, § 458-30-300, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-300, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-300, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-300, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-305 Statutory Authority: RCW 84.34.141 . WSR 01-24-030, § 458-30-305, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-305, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-305, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-305, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-310 Statutory Authority: RCW 84.34.141 . WSR 01-24-030, § 458-30-310, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-310, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-310, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-310, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-317 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-317, filed 10/4/95, effective 11/4/95. https://library.partnertax.ai/us-wa/regs/458-30-320 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-320, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-320, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-325 Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 26-03-083, s 458-30-325, filed 1/20/26, effective 2/20/26. Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.34.141 , 84.34.360 . WSR 15-03-017, § 458-30-325, filed 1/8/15, effective 2/8/15. Statutory Authority: RCW 84.34.141 , 84.34.020 , and 84.34.030 . WSR 02-20-041, § 458-30-325, filed 9/24/02, effective 10/25/02. Statutory Authority: RCW 84.34.141 . WSR 01-24-030, § 458-30-325, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-325, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-325, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-325, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-330 Statutory Authority: RCW 84.33.140 , 84.34.055 , 84.34.108 , 84.34.141 , and 84.08.070 . WSR 07-21-097, § 458-30-330, filed 10/18/07, effective 11/18/07. Statutory Authority: RCW 84.34.141 . WSR 06-18-011, § 458-30-330, filed 8/24/06, effective 9/24/06. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-330, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-330, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-345 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-345, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-345, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-345, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-355 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-355, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-355, filed 11/15/88. https://library.partnertax.ai/us-wa/regs/458-30-500 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.34.141 , 84.34.360 . WSR 15-03-017, § 458-30-500, filed 1/8/15, effective 2/8/15. Statutory Authority: RCW 84.34.141 , 84.34.020 , and 84.34.030 . WSR 02-20-041, § 458-30-500, filed 9/24/02, effective 10/25/02. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-500, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.34.360 . WSR 87-07-009 (Order PT 87-3), § 458-30-500, filed 3/10/87. https://library.partnertax.ai/us-wa/regs/458-30-510 Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-510, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-510, filed 11/15/88. Statutory Authority: RCW 84.34.360 . WSR 87-07-009 (Order PT 87-3), § 458-30-510, filed 3/10/87. https://library.partnertax.ai/us-wa/regs/458-30-520 Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.34.141 , 84.34.360 . WSR 15-03-017, § 458-30-520, filed 1/8/15, effective 2/8/15. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-520, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-520, filed 11/15/88. Statutory Authority: RCW 84.34.360 . WSR 87-07-009 (Order PT 87-3), § 458-30-520, filed 3/10/87. https://library.partnertax.ai/us-wa/regs/458-20-233 Order ET 70-3, § 458-20-233 (Rule 233), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-235 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-235, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.08.064 . WSR 10-07-135, § 458-20-235, filed 3/23/10, effective 4/23/10. Statutory Authority: RCW 82.32.300 . WSR 83-07-032 (Order ET 83-15), § 458-20-235, filed 3/15/83; Order ET 70-3, § 458-20-235 (Rule 235), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-238 Statutory Authority: RCW 82.32.865 , 82.32.300 , and 82.01.060 . WSR 26-06-032, s 458-20-238, filed 2/23/26, effective 3/26/26; WSR 22-04-022, § 458-20-238, filed 1/24/22, effective 2/24/22. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-12-068, § 458-20-238, filed 5/27/16, effective 6/27/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.0266 , and 82.08.02665 . WSR 08-14-022, § 458-20-238, filed 6/20/08, effective 7/21/08. Statutory Authority: RCW 82.32.300 . WSR 00-23-003, § 458-20-238, filed 11/1/00, effective 12/2/00; WSR 95-24-103, § 458-20-238, filed 12/6/95, effective 1/6/96; WSR 83-21-061 (Order ET 83-7), § 458-20-238, filed 10/17/83; WSR 83-08-026 (Order ET 83-1), § 458-20-238, filed 3/30/83; Order ET 70-3, § 458-20-238 (Rule 238), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-239 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-239, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.08.0268 . WSR 09-15-057, § 458-20-239, filed 7/10/09, effective 8/10/09. Statutory Authority: RCW 82.32.300 . WSR 00-09-092, § 458-20-239, filed 4/19/00, effective 5/20/00; WSR 83-08-026 (Order ET 83-1), § 458-20-239, filed 3/30/83; Order ET 70-3, § 458-20-239 (Rule 239), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-240 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 22-24-102, § 458-20-240, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-12-075, § 458-20-240, filed 5/27/16, effective 6/27/16; WSR 15-15-033, § 458-20-240, filed 7/8/15, effective 8/8/15. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.0293 , and 82.12.0293 . WSR 10-23-035, § 458-20-240, filed 11/9/10, effective 12/10/10. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 05-01-079, § 458-20-240, filed 12/10/04, effective 1/10/05. Statutory Authority: RCW 82.32.300 , 82.62.070 and chapter 82.62 RCW. WSR 01-17-069, § 458-20-240, filed 8/15/01, effective 9/15/01. Statutory Authority: RCW 82.32.300 . WSR 88-17-047 (Order 88-5), § 458-20-240, filed 8/16/88; WSR 87-19-007 (Order ET 87-5), § 458-20-240, filed 9/8/87; WSR 86-14-019 (Order ET 86-13), § 458-20-240, filed 6/24/86; WSR 83-08-026 (Order ET 83-1), § 458-20-240, filed 3/30/83; Order ET 71-1, § 458-20-240, filed 7/22/71; Order ET 70-3, § 458-20-240 (Rule 240), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-240A Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-240A, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.0293 , and 82.12.0293 . WSR 10-23-035, § 458-20-240A, filed 11/9/10, effective 12/10/10. https://library.partnertax.ai/us-wa/regs/458-20-241 Statutory Authority: RCW 82.32.300 and 82.04.281 . WSR 25-18-095, s 458-20-241, filed 9/2/25, effective 9/30/25. Statutory Authority: RCW 82.04.280 , 82.32.300 and 82.01.060 . WSR 21-12-085, § 458-20-241, filed 6/1/21, effective 7/2/21; WSR 20-20-036, § 458-20-241, filed 9/30/20, effective 9/30/20. Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 15-01-126, § 458-20-241, filed 12/19/14, effective 1/19/15. Statutory Authority: RCW 82.32.300 . WSR 83-08-026 (Order ET 83-1), § 458-20-241, filed 3/30/83; Order ET 70-3, § 458-20-241 (Rule 241), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-242A Statutory Authority: RCW 82.32.300 . WSR 83-08-026 (Order ET 83-1), § 458-20-242A, filed 3/30/83; Order ET 77-1, § 458-20-242A, filed 12/8/77 (formerly codified WAC 458-20-242); Order ET 70-3, § 458-20-242 (Rule 242), filed 5/29/70, effective 7/1/70. https://library.partnertax.ai/us-wa/regs/458-20-242B Order ET 77-1, § 458-20-242B (Rule 242 Part B), filed 12/8/77. https://library.partnertax.ai/us-wa/regs/458-20-243 Statutory Authority: RCW 82.19.030 . WSR 20-14-093, § 458-20-243, filed 6/30/20, effective 7/31/20. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and chapter 82.19 RCW. WSR 06-17-187, § 458-20-243, filed 8/23/06, effective 9/23/06. Statutory Authority: RCW 82.32.300 . WSR 83-08-026 (Order ET 83-1), § 458-20-243, filed 3/30/83; Order ET 71-2, § 458-20-243, filed 10/27/71. https://library.partnertax.ai/us-wa/regs/458-20-244 2026-05-09 https://library.partnertax.ai/us-wa/regs/458-20-245 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.04.065 and 82.08.190 . WSR 14-14-092, § 458-20-245, filed 6/30/14, effective 7/31/14. Statutory Authority: RCW 82.32.300 . WSR 83-17-099 (Order ET 83-6), § 458-20-245, filed 8/23/83. https://library.partnertax.ai/us-wa/regs/458-20-246 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.04.423 . WSR 10-21-011, § 458-20-246, filed 10/7/10, effective 11/7/10. Statutory Authority: RCW 82.32.300 . WSR 99-24-007, § 458-20-246, filed 11/19/99, effective 12/31/99; WSR 84-24-028 (Order 84-3), § 458-20-246, filed 11/30/84. https://library.partnertax.ai/us-wa/regs/458-20-247 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.020 , and 82.12.010 . WSR 10-02-009, § 458-20-247, filed 12/24/09, effective 1/24/10. Statutory Authority: RCW 82.32.300 . WSR 01-08-003, § 458-20-247, filed 3/21/01, effective 4/21/01; WSR 86-04-024 (Order 86-2), § 458-20-247, filed 1/28/86; WSR 85-02-006 (Order ET 84-6), § 458-20-247, filed 12/21/84. https://library.partnertax.ai/us-wa/regs/458-20-248 Statutory Authority: RCW 82.32.300 . WSR 86-09-016 (Order ET 86-6), § 458-20-248, filed 4/9/86. https://library.partnertax.ai/us-wa/regs/458-20-249 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 22-14-014, § 458-20-249, filed 6/23/22, effective 7/24/22; WSR 21-01-064, § 458-20-249, filed 12/9/20, effective 1/9/21. Statutory Authority: RCW 82.32.300 . WSR 86-07-006 (Order ET 86-4), § 458-20-249, filed 3/6/86. https://library.partnertax.ai/us-wa/regs/458-20-250 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and chapter 82.18 RCW. WSR 08-14-025, § 458-20-250, filed 6/20/08, effective 7/21/08. Statutory Authority: RCW 82.32.330 , 82.01.060 (2), and 34.05.230 . WSR 06-12-017, § 458-20-250, filed 5/26/06, effective 6/26/06. Statutory Authority: RCW 82.32.300 . WSR 89-16-090 (Order 89-11), § 458-20-250, filed 8/2/89, effective 9/2/89; WSR 86-15-064 (Order ET 86-14), § 458-20-250, filed 7/22/86. https://library.partnertax.ai/us-wa/regs/458-20-251 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 03-19-059, § 458-20-251, filed 9/11/03, effective 10/12/03. Statutory Authority: RCW 82.32.300 . WSR 86-18-069 (Order 86-16), § 458-20-251, filed 9/3/86. https://library.partnertax.ai/us-wa/regs/458-20-252 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 24-22-113, s 458-20-252, filed 11/5/24, effective 12/6/24. Statutory Authority: RCW 82.01.060 (2), 82.32.300 , and 82.21.030 . WSR 24-12-037, § 458-20-252, filed 5/30/24, effective 6/30/24. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 20-02-055, § 458-20-252, filed 12/24/19, effective 1/24/20. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and chapter 82.21 RCW. WSR 18-22-012, § 458-20-252, filed 10/25/18, effective 11/25/18. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 17-01-155, § 458-20-252, filed 12/21/16, effective 1/21/17. Statutory Authority: RCW 82.32.300 . WSR 89-16-091 (Order 89-12), § 458-20-252, filed 8/2/89, effective 9/2/89; WSR 89-10-051 (Order 89-1), § 458-20-252, filed 5/2/89; WSR 88-06-028 (Order 88-2), § 458-20-252, filed 2/26/88. https://library.partnertax.ai/us-wa/regs/458-20-254 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 23-23-124, § 458-20-254, filed 11/16/23, effective 12/17/23; WSR 20-22-093, § 458-20-254, filed 11/3/20, effective 12/4/20. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-06-040, § 458-20-254, filed 2/24/16, effective 3/26/16; WSR 07-04-100, § 458-20-254, filed 2/6/07, effective 3/9/07. Statutory Authority: RCW 82.32.300 . WSR 89-11-040 (Order 89-6), § 458-20-254, filed 5/16/89. https://library.partnertax.ai/us-wa/regs/458-20-255 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-12-075, § 458-20-255, filed 5/27/16, effective 6/27/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2) and chapter 82.64 RCW. WSR 14-14-085, § 458-20-255, filed 6/30/14, effective 7/31/14; WSR 08-14-019, § 458-20-255, filed 6/20/08, effective 7/21/08; WSR 06-23-067, § 458-20-255, filed 11/9/06, effective 12/10/06; WSR 05-02-009, § 458-20-255, filed 12/27/04, effective 1/27/05. Statutory Authority: RCW 82.32.300 . WSR 98-20-085, § 458-20-255, filed 10/6/98, effective 11/6/98; WSR 91-20-058, § 458-20-255, filed 9/24/91, effective 10/25/91; WSR 89-17-001 (Order 89-13), § 458-20-255, filed 8/3/89, effective 9/3/89. https://library.partnertax.ai/us-wa/regs/458-20-256 Statutory Authority: RCW 82.32.300 . WSR 90-04-058, § 458-20-256, filed 2/2/90, effective 3/5/90. https://library.partnertax.ai/us-wa/regs/458-20-257 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and chapters 82.08 and 82.12 RCW. WSR 15-09-005, § 458-20-257, filed 4/2/15, effective 5/3/15. Statutory Authority: RCW 82.32.300 . WSR 90-10-081, § 458-20-257, filed 5/2/90, effective 6/2/90. https://library.partnertax.ai/us-wa/regs/458-20-258 Statutory Authority: RCW 82.01.060 , 82.32.300 , and 82.04.260 . WSR 25-12-040, s 458-20-258, filed 5/28/25, effective 6/28/25. Statutory Authority: RCW 82.01.060 (2) and 82.32.300 . WSR 15-22-065, § 458-20-258, filed 11/2/15, effective 12/3/15. Statutory Authority: RCW 82.32.300 . WSR 90-17-003, § 458-20-258, filed 8/2/90, effective 9/2/90. https://library.partnertax.ai/us-wa/regs/458-20-260 Statutory Authority: RCW 82.23B.050 , 82.32.300 , and 82.01.060 (2). WSR 18-19-076, § 458-20-260, filed 9/18/18, effective 10/19/18. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-07-149, § 458-20-260, filed 3/23/16, effective 4/23/16. Statutory Authority: RCW 82.23B.050 and 82.32.300 . WSR 02-16-016, § 458-20-260, filed 7/26/02, effective 8/26/02; WSR 92-24-049, § 458-20-260, filed 11/30/92, effective 12/31/92. Statutory Authority: RCW 82.23B.050 . WSR 92-10-006, § 458-20-260, filed 4/24/92, effective 5/25/92. https://library.partnertax.ai/us-wa/regs/458-20-261 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.70.020 , and 82.70.040 . WSR 24-20-054, s 458-20-261, filed 9/25/24, effective 10/26/24. Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 23-23-124, § 458-20-261, filed 11/16/23, effective 12/17/23. Statutory Authority: RCW 82.01.060 , 46.74.010 , 82.04.355 , 82.08.0287 , 82.12.0282 , 82.16.047 , 82.44.015 , and 82.70.010 . WSR 22-06-050, § 458-20-261, filed 2/24/22, effective 3/27/22. Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 20-22-093, § 458-20-261, filed 11/3/20, effective 12/4/20. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.70.020 , 82.70.025 , 82.70.040 , and 82.70.900 . WSR 16-04-035, § 458-20-261, filed 1/26/16, effective 2/26/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.70.020 , 82.70.040 , 82.70.900 , 82.44.015 , 82.08.0287 , and 82.12.0282 . WSR 15-03-019, § 458-20-261, filed 1/8/15, effective 2/8/15. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.70.020 and 82.70.040 . WSR 14-13-096, § 458-20-261, filed 6/17/14, effective 7/18/14. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 06-01-026, § 458-20-261, filed 12/13/05, effective 1/13/06. Statutory Authority: RCW 82.32.300 , 82.04.4453 and 82.16.048 . WSR 00-11-097, § 458-20-261, filed 5/17/00, effective 6/17/00; WSR 99-08-035, § 458-20-261, filed 3/31/99, effective 5/1/99. https://library.partnertax.ai/us-wa/regs/458-20-262 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 22-24-101, § 458-20-262, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.02745 and 82.12.02685 . WSR 08-14-017, § 458-20-262, filed 6/20/08, effective 7/21/08. Statutory Authority: RCW 82.32.300 and 82.08.02745 . WSR 98-24-069, § 458-20-262, filed 11/30/98, effective 12/31/98. https://library.partnertax.ai/us-wa/regs/458-20-263 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 19-10-057, § 458-20-263, filed 4/30/19, effective 5/31/19; WSR 19-02-057, § 458-20-263, filed 12/27/18, effective 1/27/19. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.534 , 82.32.585 , 82.32.590 , 82.32.600 , 82.32.605 , 82.32.607 , 82.32.710 , 82.32.790 , 82.32.808 , 82.04.240 , 82.04.2404 , 82.04.260 , 82.04.2909 , 82.04.426 , 82.04.4277 , 82.04.4461 , 82.04.4463 , 82.04.448 , 82.04.4481 , 82.04.4483 , 82.04.449 , 82.08.805 , 82.08.965 , 82.08.9651 , 82.08.970 , 82.08.980 , 82.08.986 , 82.12.022 , 82.12.025651 , 82.12.805 , 82.12.965 , 82.12.9651 , 82.12.970 , 82.12.980 , 82.16.0421 , 82.29A.137 , 82.60.070 , 82.63.020 , 82.63.045 , 82.74.040 , 82.74.050 , 82.75.040 , 82.75.070 , 82.82.020 , 82.82.040 , 84.36.645 , and 84.36.655 . WSR 18-13-094, § 458-20-263, filed 6/19/18, effective 7/20/18. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.962 , 82.08.963 , 82.12.962 , and 82.12.963 . WSR 14-14-078, § 458-20-263, filed 6/27/14, effective 7/28/14. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 05-02-036, § 458-20-263, filed 12/30/04, effective 1/30/05. Statutory Authority: RCW 82.32.300 . WSR 99-11-106, § 458-20-263, filed 5/19/99, effective 6/19/99. Statutory Authority: RCW 82.32.300 and 82.08.02567 . WSR 97-03-027, § 458-20-263, filed 1/8/97, effective 2/8/97. https://library.partnertax.ai/us-wa/regs/458-20-264 Statutory Authority: RCW 82.24.550 , 82.32.300 and 82.01.060 . WSR 20-24-068, § 458-20-264, filed 11/24/20, effective 12/25/20. Statutory Authority: RCW 70.157.010 and 82.32.300 . WSR 00-23-117, § 458-20-264, filed 11/22/00, effective 12/23/00. https://library.partnertax.ai/us-wa/regs/458-20-265 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 24-04-002, § 458-20-265, filed 1/24/24, effective 2/24/24. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 22-24-103, § 458-20-265, filed 12/6/22, effective 1/6/23; WSR 17-09-089, § 458-20-265, filed 4/19/17, effective 5/20/17. https://library.partnertax.ai/us-wa/regs/458-20-267 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 22-24-104, § 458-20-267, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 20-22-089, § 458-20-267, filed 11/3/20, effective 12/4/20. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.534 , 82.32.585 , 82.32.590 , 82.32.600 , 82.32.605 , 82.32.607 , 82.32.710 , 82.32.790 , 82.32.808 , 82.04.240 , 82.04.2404 , 82.04.260 , 82.04.2909 , 82.04.426 , 82.04.4277 , 82.04.4461 , 82.04.4463 , 82.04.448 , 82.04.4481 , 82.04.4483 , 82.04.449 , 82.08.805 , 82.08.965 , 82.08.9651 , 82.08.970 , 82.08.980 , 82.08.986 , 82.12.022 , 82.12.025651 , 82.12.805 , 82.12.965 , 82.12.9651 , 82.12.970 , 82.12.980 , 82.16.0421 , 82.29A.137 , 82.60.070 , 82.63.020 , 82.63.045 , 82.74.040 , 82.74.050 , 82.75.040 , 82.75.070 , 82.82.020 , 82.82.040 , 84.36.645 , and 84.36.655 . WSR 18-13-094, § 458-20-267, filed 6/19/18, effective 7/20/18. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 17-09-086, § 458-20-267, filed 4/19/17, effective 5/20/17; WSR 16-06-040, § 458-20-267, filed 2/24/16, effective 3/26/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.04.250 , 82.32.600 , and 82.32.534 . WSR 14-19-018, § 458-20-267, filed 9/5/14, effective 10/6/14. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 10-22-087, § 458-20-267, filed 11/1/10, effective 12/2/10; WSR 10-10-037, § 458-20-267, filed 4/27/10, effective 5/28/10; WSR 06-20-004, § 458-20-267, filed 9/21/06, effective 10/22/06. https://library.partnertax.ai/us-wa/regs/458-20-267A Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-267A, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.534 , 82.32.585 , 82.32.590 , 82.32.600 , 82.32.605 , 82.32.607 , 82.32.710 , 82.32.790 , 82.32.808 , 82.04.240 , 82.04.2404 , 82.04.260 , 82.04.2909 , 82.04.426 , 82.04.4277 , 82.04.4461 , 82.04.4463 , 82.04.448 , 82.04.4481 , 82.04.4483 , 82.04.449 , 82.08.805 , 82.08.965 , 82.08.9651 , 82.08.970 , 82.08.980 , 82.08.986 , 82.12.022 , 82.12.025651 , 82.12.805 , 82.12.965 , 82.12.9651 , 82.12.970 , 82.12.980 , 82.16.0421 , 82.29A.137 , 82.60.070 , 82.63.020 , 82.63.045 , 82.74.040 , 82.74.050 , 82.75.040 , 82.75.070 , 82.82.020 , 82.82.040 , 84.36.645 , and 84.36.655 . WSR 18-13-094, § 458-20-267A, filed 6/19/18, effective 7/20/18. https://library.partnertax.ai/us-wa/regs/458-20-268 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-268, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.534 , 82.32.585 , 82.32.590 , 82.32.600 , 82.32.605 , 82.32.607 , 82.32.710 , 82.32.790 , 82.32.808 , 82.04.240 , 82.04.2404 , 82.04.260 , 82.04.2909 , 82.04.426 , 82.04.4277 , 82.04.4461 , 82.04.4463 , 82.04.448 , 82.04.4481 , 82.04.4483 , 82.04.449 , 82.08.805 , 82.08.965 , 82.08.9651 , 82.08.970 , 82.08.980 , 82.08.986 , 82.12.022 , 82.12.025651 , 82.12.805 , 82.12.965 , 82.12.9651 , 82.12.970 , 82.12.980 , 82.16.0421 , 82.29A.137 , 82.60.070 , 82.63.020 , 82.63.045 , 82.74.040 , 82.74.050 , 82.75.040 , 82.75.070 , 82.82.020 , 82.82.040 , 84.36.645 , and 84.36.655 . WSR 18-13-094, § 458-20-268, filed 6/19/18, effective 7/20/18. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 17-09-086, § 458-20-268, filed 4/19/17, effective 5/20/17; WSR 16-12-072, § 458-20-268, filed 5/27/16, effective 6/27/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.585 , 82.32.605 , 82.32.607 , 82.32.808 , 43.136.057 , 43.136.058 , 82.04.2404 , 82.04.294 , 82.08.025651 , 82.08.956 , 82.08.9651 , 82.12.025651 , 82.12.956 , and 82.12.9651 . WSR 15-04-002, § 458-20-268, filed 1/21/15, effective 2/21/15. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.600 and 82.32.585 . WSR 14-14-033, § 458-20-268, filed 6/24/14, effective 7/25/14. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 10-22-087, § 458-20-268, filed 11/1/10, effective 12/2/10; WSR 10-10-038, § 458-20-268, filed 4/27/10, effective 5/28/10; WSR 07-02-074, § 458-20-268, filed 12/29/06, effective 1/29/07. https://library.partnertax.ai/us-wa/regs/458-20-269 Statutory Authority: RCW 82.32.085 . WSR 24-01-097, § 458-20-269, filed 12/18/23, effective 1/18/24. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 17-09-068, § 458-20-269, filed 4/18/17, effective 5/19/17. https://library.partnertax.ai/us-wa/regs/458-20-270 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 43.20A.725 , and 80.36.430 . WSR 13-15-074, § 458-20-270, filed 7/16/13, effective 8/16/13; WSR 12-14-039, § 458-20-270, filed 6/27/12, effective 7/28/12; WSR 11-13-110, § 458-20-270, filed 6/21/11, effective 7/22/11; WSR 10-14-032, § 458-20-270, filed 6/28/10, effective 7/29/10; WSR 09-14-037, § 458-20-270, filed 6/24/09, effective 7/25/09; WSR 08-16-054, § 458-20-270, filed 7/30/08, effective 8/30/08; WSR 07-17-110, § 458-20-270, filed 8/17/07, effective 9/17/07; WSR 06-16-137, § 458-20-270, filed 8/2/06, effective 9/2/06; WSR 05-18-017, § 458-20-270, filed 8/26/05, effective 9/26/05. https://library.partnertax.ai/us-wa/regs/458-20-272 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 23-23-124, § 458-20-272, filed 11/16/23, effective 12/17/23; WSR 20-22-093, § 458-20-272, filed 11/3/20, effective 12/4/20. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-07-047, § 458-20-272, filed 3/14/16, effective 4/14/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 70.95.630 , and 70.95.640 . WSR 09-19-136, § 458-20-272, filed 9/22/09, effective 10/23/09. Statutory Authority: RCW 82.32.330 , 82.01.060 (2), and 34.05.230 . WSR 06-12-017, § 458-20-272, filed 5/26/06, effective 6/26/06. https://library.partnertax.ai/us-wa/regs/458-20-274 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), chapters 82.04 , 82.08, 82.12 and 82.32 RCW. WSR 10-06-070, § 458-20-274, filed 2/25/10, effective 3/28/10. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 07-17-132, § 458-20-274, filed 8/20/07, effective 9/20/07. https://library.partnertax.ai/us-wa/regs/458-20-277 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.32.715 . WSR 21-14-015, § 458-20-277, filed 6/25/21, effective 7/26/21. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-06-040, § 458-20-277, filed 2/24/16, effective 3/26/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.32.715 . WSR 08-01-017, § 458-20-277, filed 12/7/07, effective 1/7/08. https://library.partnertax.ai/us-wa/regs/458-20-278 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-278, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-15-157, § 458-20-278, filed 7/21/15, effective 8/21/15. https://library.partnertax.ai/us-wa/regs/458-20-279 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 19-24-083, § 458-20-279, filed 12/3/19, effective 1/3/20. Statutory Authority: RCW 82.32.300 and 82.01.60 [82.01.060]. WSR 10-17-069, § 458-20-279, filed 8/13/10, effective 9/13/10. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 09-02-051, § 458-20-279, filed 12/31/08, effective 1/31/09. https://library.partnertax.ai/us-wa/regs/458-20-280 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-09-004, § 458-20-280, filed 4/2/15, effective 5/3/15. https://library.partnertax.ai/us-wa/regs/458-20-281 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 24-12-029, § 458-20-281, filed 5/28/24, effective 6/28/24; WSR 17-01-155, § 458-20-281, filed 12/21/16, effective 1/21/17. https://library.partnertax.ai/us-wa/regs/458-20-282 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.0531 , 82.08.010 , 82.08.052 , 82.02.250 , 82.02.260 and 82.32.762 . WSR 21-12-084, § 458-20-282, filed 6/1/21, effective 7/2/21. https://library.partnertax.ai/us-wa/regs/458-20-285 Statutory Authority: RCW 82.08.0206 , 82.32.300 , and 82.01.060 . WSR 24-01-107, § 458-20-285, filed 12/18/23, effective 1/18/24. Statutory Authority: RCW 82.08.0206 and 84.32.300 . WSR 22-23-137, § 458-20-285, filed 11/21/22, effective 12/22/22. https://library.partnertax.ai/us-wa/regs/458-20-290 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 22-23-021, § 458-20-290, filed 11/4/22, effective 12/5/22. https://library.partnertax.ai/us-wa/regs/458-20-300 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-16-001, § 458-20-300, filed 7/19/23, effective 8/19/23; WSR 23-02-025, § 458-20-300, filed 12/28/22, effective 1/28/23. https://library.partnertax.ai/us-wa/regs/458-20-301 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 24-14-084, § 458-20-301, filed 6/28/24, effective 7/29/24. https://library.partnertax.ai/us-wa/regs/458-20-305 Statutory Authority: RCW 82.59.010 (13), 82.32.300 , and 82.01.060 . WSR 25-07-034, s 458-20-305, filed 3/11/25, effective 4/11/25. https://library.partnertax.ai/us-wa/regs/458-20-10001 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-13-029, § 458-20-10001, filed 6/6/16, effective 7/7/16; WSR 11-17-094, § 458-20-10001, filed 8/22/11, effective 9/22/11. Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 11-04-056, § 458-20-10001, filed 1/26/11, effective 2/26/11. Statutory Authority: RCW 82.32.300 and 34.05.410 . WSR 95-07-070, § 458-20-10001, filed 3/14/95, effective 4/14/95. https://library.partnertax.ai/us-wa/regs/458-20-10002 Statutory Authority: RCW 82.32.300 and 34.05.410 . WSR 95-07-069, § 458-20-10002, filed 3/14/95, effective 4/14/95. https://library.partnertax.ai/us-wa/regs/458-20-10003 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-10003, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-13-029, § 458-20-10003, filed 6/6/16, effective 7/7/16; WSR 12-24-008, § 458-20-10003, filed 11/27/12, effective 12/28/12. https://library.partnertax.ai/us-wa/regs/458-20-10004 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-10004, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-13-029, § 458-20-10004, filed 6/6/16, effective 7/7/16. Statutory Authority: RCW 84.33.096 , 82.32.300 , and 82.01.060 (2) and RCW 34.05.482 through 34.05.494 . WSR 14-13-098, § 458-20-10004, filed 6/17/14, effective 7/18/14. https://library.partnertax.ai/us-wa/regs/458-20-10005 Statutory Authority: RCW 82.32.410 and 82.32.300 . WSR 23-11-008, § 458-20-10005, filed 5/4/23, effective 6/4/23. https://library.partnertax.ai/us-wa/regs/458-20-10201 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 24-24-090, s 458-20-10201, filed 12/3/24, effective 1/3/25; WSR 23-14-002, § 458-20-10201, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-13-029, § 458-20-10201, filed 6/6/16, effective 7/7/16; WSR 16-01-155, § 458-20-10201, filed 12/21/15, effective 1/21/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.780 , and 82.32.783 . WSR 10-14-080, § 458-20-10201, filed 7/1/10, effective 8/1/10. https://library.partnertax.ai/us-wa/regs/458-20-10202 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-10202, filed 6/21/23, effective 7/22/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-13-029, § 458-20-10202, filed 6/6/16, effective 7/7/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.32.780 and 82.32.783 . WSR 12-11-007, § 458-20-10202, filed 5/3/12, effective 6/3/12; WSR 10-14-080, § 458-20-10202, filed 7/1/10, effective 8/1/10. https://library.partnertax.ai/us-wa/regs/458-20-12401 Statutory Authority: RCW 82.32.300 , 82.01.060 (2) and 82.14.360 (1). WSR 12-01-026, § 458-20-12401, filed 12/12/11, effective 1/12/12; WSR 10-01-050, § 458-20-12401, filed 12/9/09, effective 1/9/10. Statutory Authority: RCW 82.32.300 and 82.14.080 . WSR 96-16-086, § 458-20-12401, filed 8/7/96, effective 9/7/96. https://library.partnertax.ai/us-wa/regs/458-20-13501 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 24-14-101, § 458-20-13501, filed 7/1/24, effective 8/1/24. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.16.020 . WSR 20-02-058, § 458-20-13501, filed 12/24/19, effective 1/24/20; WSR 16-02-063, § 458-20-13501, filed 1/4/16, effective 2/4/16. Statutory Authority: RCW 82.32.300 . WSR 01-13-042, § 458-20-13501, filed 6/14/01, effective 7/15/01. https://library.partnertax.ai/us-wa/regs/458-20-13601 Statutory Authority: RCW 82.01.060 and 82.32.300 . WSR 23-14-002, § 458-20-13601, filed 6/21/23, effective 7/22/23; WSR 22-24-096, § 458-20-13601, filed 12/6/22, effective 1/6/23. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-07-046, § 458-20-13601, filed 3/14/16, effective 4/14/16. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.04.120 , 82.04.213 , 82.04.260 , 82.04.4266 , 82.08.02565 , 82.12.022 , and 82.12.02565 . WSR 15-01-005, § 458-20-13601, filed 12/4/14, effective 1/4/15. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), 82.08.02565 , and 82.12.02565 . WSR 08-14-024, § 458-20-13601, filed 6/20/08, effective 7/21/08. Statutory Authority: RCW 82.32.300 . WSR 00-11-096, § 458-20-13601, filed 5/17/00, effective 6/17/00. https://library.partnertax.ai/us-wa/regs/458-20-14601 year] 1998, a taxpayer would use factors calculated based on its 1996 information. A reconciliation would be filed for 1998 using factors based on 1998 information as soon as the information was available to the taxpayer, but not later than thirty days after the time federal income tax returns were due for 1998, or October 30, 1999. In the case of consolidations, mergers, or divestitures, a taxpayer shall make the appropriate adjustments to the factors to reflect its changed operations. (d) If the allocation and apportionment provisions of this section do not fairly represent the extent of its business activity in this state, the taxpayer may petition for, or the department may require, in respect to all or any part of the taxpayer's business activity: (i) Separate accounting; (ii) A calculation of tax liability utilizing the cost of doing business method outlined in RCW 82.04.460 (1); (iii) The exclusion of any one or more of the factors; (iv) The inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or (v) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's receipts. (3) Definitions. The following definitions apply throughout this section: (a) "Apportionable income" means the gross income of the business taxable under RCW 82.04.290 , including income received from activities outside this state if the income would be taxable under RCW 82.04.290 if received from activities in this state, less the exemptions and deductions allowable under chapter 82.04 RCW. (b) "Billing address" means the location indicated in the books and records of the taxpayer on the first day of the taxable period (or on such later date in the taxable period when the customer relationship began) as the address where any notice, statement and/or bill relating to a customer's account is mailed. (c) "Borrower or credit card holder located in this state" means: (i) A borrower, other than a credit card holder, that is engaged in a trade or business which maintains its commercial domicile in this state; or (ii) A borrower that is not engaged in a trade or business or a credit card holder, whose billing address is in this state. (d) "Commercial domicile" means: (i) The headquarters of the trade or business, that is, the place from which the trade or business is principally managed and directed; or (ii) If a taxpayer is organized under the laws of a foreign country, or of the Commonwealth of Puerto Rico, or any territory or possession of the United States, such taxpayer's commercial domicile is deemed for the purposes of this section to be the state of the United States or the District of Columbia from which such taxpayer's trade or business in the United States is principally managed and directed. It is presumed, subject to rebuttal by a preponderance of the evidence, that the location from which the taxpayer's trade or business is principally managed and directed is the state of the United States or the District of Columbia to which the greatest number of employees are regularly connected or out of which they are working, irrespective of where the services of such employees are performed, as of the last day of the taxable period. (e) "Compensation" means wages, salaries, commissions and any other form of remuneration paid to employees for personal services that are included in such employee's gross income under the Federal Internal Revenue Code. In the case of employees not subject to the Federal Internal Revenue Code, e.g., those employed in foreign countries, the determination of whether such payments would constitute gross income to such employees under the Federal Internal Revenue Code shall be made as though such employees were subject to the Federal Internal Revenue Code. (f) "Credit card" means credit, travel or entertainment card. (g) "Credit card issuer's reimbursement fee" means the fee a taxpayer receives from a merchant's bank because one of the persons to whom the taxpayer has issued a credit card has charged merchandise or services to the credit card. (h) "Department" means the department of revenue. (i) "Employee" means, with respect to a particular taxpayer, any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer. (j) "Financial institution" means: (i) Any corporation or other business entity chartered under Titles 30 , 31 , 32 , 33 RCW, or registered under the Federal Bank Holding Company Act of 1956, as amended, or registered as a savings and loan holding company under the Federal National Housing Act, as amended; (ii) A national bank organized and existing as a national bank association pursuant to the provisions of the National Bank Act, 12 U.S.C. §§21 et seq.; (iii) A savings association or federal savings bank as defined in the Federal Deposit Insurance Act, 12 U.S.C. §1813 (b)(1); (iv) Any bank or thrift institution incorporated or organized under the laws of any state; (v) Any corporation organized under the provisions of 12 U.S.C. §§611 to 631; (vi) Any agency or branch of a foreign depository as defined in 12 U.S.C. §3101 that is not exempt under RCW 82.04.315 ; (vii) Any credit union, other than a state or federal credit union exempt under state or federal law; (viii) A production credit association organized under the Federal Farm Credit Act of 1933, all of whose stock held by the Federal Production Credit Corporation has been retired; (ix) Any corporation or other business entity who receives gross income taxable under RCW 82.04.290 , and whose voting interests are more than fifty percent owned, directly or indirectly, by any person or business entity described in (j)(i) through (viii) of this subsection other than an insurance company liable for the insurance premiums tax under RCW 48.14.020 or any other company taxable under chapter 48.14 RCW; (x) A corporation or other business entity that derives more than fifty percent of its total gross income for federal income tax purposes from finance leases. For purposes of this subsection, a "finance lease" means a lease which meets two requirements: (A) It is the type of lease permitted to be made by national banks (see 12 U.S.C. 24(7), 12 U.S.C. 24(10), Comptroller of the Currency-Regulations, Part 23-Leasing (added by 56 Fed. Reg. 28314, June 20, 1991, effective July 22, 1991), and Regulation Y of the Federal Reserve System 12 C.F.R. 225.25, as amended); and (B) It is the economic equivalent of an extension of credit, i.e., the lease is treated by the lessor as a loan for federal income tax purposes. In no event does a lease qualify as an extension of credit where the lessor takes depreciation on such property for federal income tax purposes. For this classification to apply, the average of the gross income in the current tax year and immediately preceding two tax years must satisfy the more than fifty percent requirement; (xi) Any other person or business entity, other than an insurance general agent taxable under RCW 82.04.280 (5), an insurance business exempt from the business and occupation tax under RCW 82.04.320 , a real estate broker taxable under RCW 82.04.255 , a securities dealer or international investment management company taxable under RCW 82.04.290 (2), that derives more than fifty percent of its gross receipts from activities that a person described in (j)(ii) through (viii) and (x) of this subsection is authorized to transact. For purposes of this subparagraph, the computation of apportionable income shall not include income from nonrecurring, extraordinary items; (xii) The department is authorized to exclude any person from the application of (j)(xi) of this subsection upon such person proving, by clear and convincing evidence, that the activity producing the receipts of such person is not in substantial competition with those persons described in (j)(ii) through (viii) and (x) of this subsection. (k) "Gross income of the business," "gross income," or "income" has the same meaning as in RCW 82.04.080 and means the value proceeding or accruing by reason of the transaction of the business engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds, or other evidences of indebtedness, interest, discount, rents, royalties, fees, commissions, dividends, and other emoluments however designated, all without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses. (l) "Gross rents" means the actual sum of money or other consideration payable for the use or possession of real property. "Gross rents" includes, but is not limited to: (i) Any amount payable for the use or possession of real property whether designated as a fixed sum of money or as a percentage of receipts, profits or otherwise; (ii) Any amount payable as additional rent or in lieu of rent, such as interest, taxes, insurance, repairs or any other amount required to be paid by the terms of a lease or other arrangement; and (iii) A proportionate part of the cost of any improvement to real property made by or on behalf of the taxpayer which reverts to the owner or grantor upon termination of a lease or other arrangement. The amount to be included in gross rents is the amount of amortization or depreciation allowed in computing the taxable income base for the taxable period. However, where a building is erected on leased land by or on behalf of the taxpayer, the value of the land is determined by multiplying the gross rent by eight and the value of the building is determined in the same manner as if owned by the taxpayer. (iv) The following are not included in the term "gross rents": (A) Reasonable amounts payable as separate charges for water and electric service furnished by the lessor; (B) Reasonable amounts payable as service charges for janitorial services furnished by the lessor; (C) Reasonable amounts payable for storage, provided such amounts are payable for space not designated and not under the control of the taxpayer; and (D) That portion of any rental payment which is applicable to the space subleased from the taxpayer and not used by it. (m) "Loan" means any extension of credit resulting from direct negotiations between the taxpayer and its customer, and/or the purchase, in whole or in part, of such extension of credit from another. "Loan" includes participations, syndications, and leases treated as loans for federal income tax purposes. "Loan" does not include: Properties treated as loans under Section 595 of the Federal Internal Revenue Code; futures or forward contracts; options; notional principal contracts such as swaps; credit card receivables, including purchased credit card relationships; noninterest bearing balances due from depository institutions; cash items in the process of collection; federal funds sold; securities purchased under agreements to resell; assets held in a trading account; securities; interests in a REMIC, or other mortgage-backed or asset-backed security; and other similar items. (n) "Loan secured by real property" means that fifty percent or more of the aggregate value of the collateral used to secure a loan or other obligation was real property, when valued at fair market value as of the time the original loan or obligation was incurred. (o) "Merchant discount" means the fee (or negotiated discount) charged to a merchant by the taxpayer for the privilege of participating in a program whereby a credit card is accepted in payment for merchandise or services sold to the card holder. (p) "Participation" means an extension of credit in which an undivided ownership interest is held on a pro rata basis in a single loan or pool of loans and related collateral. In a loan participation, the credit originator initially makes the loan and then subsequently resells all or a portion of it to other lenders. The participation may or may not be known to the borrower. (q) "Person" has the meaning given in RCW 82.04.030 . (r) "Principal base of operations" with respect to transportation property means the place of more or less permanent nature from which said property is regularly directed or controlled. With respect to an employee, the "principal base of operations" means the place of more or less permanent nature from which the employee regularly: (i) Starts his or her work and to which he or she customarily returns in order to receive instructions from his or her employer; or (ii) Communicates with his or her customers or other persons; or (iii) Performs any other functions necessary to the exercise of his or her trade or profession at some other point or points. (s) "Real property owned" and "tangible personal property owned" mean real and tangible personal property, respectively: (i) On which the taxpayer may claim depreciation for federal income tax purposes; or (ii) Property to which the taxpayer holds legal title and on which no other person may claim depreciation for federal income tax purposes (or could claim depreciation if subject to federal income tax). Real and tangible personal property do not include coin, currency, or property acquired in lieu of or pursuant to a foreclosure. (t) "Regular place of business" means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied and used by employees of the taxpayer. (u) "State" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States or any foreign country. (v) "Syndication" means an extension of credit in which two or more persons fund and each person is at risk only up to a specified percentage of the total extension of credit or up to a specified dollar amount. (w) "Taxable in another state" means either: (i) That a taxpayer is subject in another state to a gross receipts or franchise tax for the privilege of doing business, a franchise tax measured by net income, a corporate stock tax (including a bank shares tax), a single business tax, or an earned surplus tax, or any other tax which is imposed upon or measured by gross or net income; or (ii) That another state has jurisdiction to subject the taxpayer to any of such taxes regardless of whether, in fact, the state does or does not. (x) "Taxable period" means the calendar year during which tax liability is incurred. (y) "Transportation property" means vehicles and vessels capable of moving under their own power, such as aircraft, trains, water vessels and motor vehicles, as well as any equipment or containers attached to such property, such as rolling stock, barges, trailers or the like. (4) Receipts factor. (a) General. Except as provided in subsection (7) of this section, the receipts factor is a fraction, the numerator of which is the gross income of the taxpayer in this state during the taxable period and the denominator of which is the gross income of the taxpayer inside and outside this state during the taxable period. The method of calculating receipts for purposes of the denominator is the same as the method used in determining receipts for purposes of the numerator. (b) Receipts from the lease of real property. The numerator of the receipts factor includes income from the lease or rental of real property owned by the taxpayer if the property is located within this state or income from the sublease of real property if the property is located within this state. (c) Receipts from the lease of tangible personal property. (i) Except as described in (c)(ii) of this subsection, the numerator of the receipts factor includes income from the lease or rental of tangible personal property owned by the taxpayer if the property is located within this state when it is first placed in service by the lessee. (ii) Income from the lease or rental of transportation property owned by the taxpayer is included in the numerator of the receipts factor to the extent that the property is used in this state. The extent an aircraft is used in this state and the amount of income that is to be included in the numerator of this state's receipts factor is determined by multiplying all the income from the lease or rental of the aircraft by a fraction, the numerator of which is the number of landings of the aircraft in this state and the denominator of which is the total number of landings of the aircraft. If the extent of the use of any transportation property within this state cannot be determined, then the property will be deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle will be deemed to be used wholly in the state in which it is registered. (d) Interest from loans secured by real property. (i) The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from loans secured by real property if the property is located within this state. If the property is located both within this state and one or more other states, the income described in this subparagraph is included in the numerator of the receipts factor if more than fifty percent of the fair market value of the real property is located within this state. If more than fifty percent of the fair market value of the real property is not located within any one state, then the income described in this subparagraph shall be included in the numerator of the receipts factor if the borrower is located in this state. (ii) The determination of whether the real property securing a loan is located within this state shall be made as of the time the original agreement was made and any and all subsequent substitutions of collateral shall be disregarded. (e) Interest from loans not secured by real property. The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from loans not secured by real property if the borrower is located in this state. (f) Net gains from the sale of loans. The numerator of the receipts factor includes net gains from the sale of loans. Net gains from the sale of loans includes income recorded under the coupon stripping rules of Section 1286 of the Federal Internal Revenue Code. (i) The amount of net gains (but not less than zero) from the sale of loans secured by real property included in the numerator is determined by multiplying such net gains by a fraction the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (4)(d) and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property. (ii) The amount of net gains (but not less than zero) from the sale of loans not secured by real property included in the numerator is determined by multiplying such net gains by a fraction the numerator of which is the amount included in the numerator of the receipts factor pursuant to (e) of this subsection and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans not secured by real property. (g) Receipts from credit card receivables. The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from credit card receivables and income from fees charged to card holders, such as annual fees, if the billing address of the card holder is in this state. (h) Net gains from the sale of credit card receivables. The numerator of the receipts factor includes net gains (but not less than zero) from the sale of credit card receivables multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to (g) of this subsection and the denominator of which is the taxpayer's total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to card holders. (i) Credit card issuer's reimbursement fees. The numerator of the receipts factor includes all credit card issuer's reimbursement fees multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to (g) of this subsection and the denominator of which is the taxpayer's total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to card holders. (j) Receipts from merchant discount. The numerator of the receipts factor includes receipts from merchant discount if the commercial domicile of the merchant is in this state. Such receipts shall be computed net of any cardholder charge backs, but shall not be reduced by any interchange transaction fees or by any issuer's reimbursement fees paid to another for charges made by its card holders. (k) Loan servicing fees. (i)(A) The numerator of the receipts factor includes loan servicing fees derived from loans secured by real property multiplied by a fraction the numerator of which is the amount included in the numerator of the receipts factor under (d) of this subsection and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property. (B) The numerator of the receipts factor includes loan servicing fees derived from loans not secured by real property multiplied by a fraction the numerator of which is the amount included in the numerator of the receipts factor under (e) of this subsection and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans not secured by real property. (ii) If the taxpayer receives loan servicing fees for servicing either the secured or the unsecured loans of another, the numerator of the receipts factor includes such fees if the borrower is located in this state. (l) Receipts from services. The numerator of the receipts factor includes receipts from services not otherwise apportioned under this subsection if the service is performed in this state. If the service is performed both inside and outside this state, the numerator of the receipts factor includes receipts from services not otherwise apportioned under this section, if a greater proportion of the activity producing the receipts is performed in this state based on cost of performance. (m) Receipts from investment assets and activities and trading assets and activities. (i) Interest, dividends, net gains (but not less than zero) and other income from investment assets and activities and from trading assets and activities are included in the receipts factor. Investment assets and activities and trading assets and activities include but are not limited to: Investment securities; trading account assets; federal funds; securities purchased and sold under agreements to resell or repurchase; options; futures contracts; forward contracts; notional principal contracts such as swaps; equities; and foreign currency transactions. With respect to the investment and trading assets and activities described in (m)(i)(A) and (B) of this subsection, the receipts factor includes the following: (A) The receipts factor includes the amount by which interest from federal funds sold and securities purchased under resale agreements exceeds interest expense on federal funds purchased and securities sold under repurchase agreements. (B) The receipts factor includes the amount by which interest, dividends, gains and other receipts from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, exceed amounts paid in lieu of interest, amounts paid in lieu of dividends, and losses from such assets and activities. (ii) The numerator of the receipts factor includes interest, dividends, net gains (but not less than zero) and other receipts from investment assets and activities and from trading assets and activities described in (m)(i) of this subsection that are attributable to this state. (A) The amount of interest, dividends, net gains (but not less than zero) and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the average value of such assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets. (B) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in (m)(i)(A) of this subsection from such funds and such securities by a fraction, the numerator of which is the average value of federal funds sold and securities purchased under agreements to resell which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such funds and such securities. (C) The amount of interest, dividends, gains and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book and foreign currency transactions, (but excluding amounts described in (m)(ii)(A) or (B) of this subsection), attributable to this state and included in the numerator is determined by multiplying the amount described in (m)(i)(B) of this subsection by a fraction, the numerator of which is the average value of such trading assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets. (D) For purposes of this paragraph, average value shall be determined using the rules for determining the average value of tangible personal property set forth in subsection (5) of this section. (iii) In lieu of using the method set forth in (m)(ii) of this subsection, the taxpayer may elect, or the department may require in order to fairly represent the business activity of the taxpayer in this state, the use of the method set forth in this paragraph. (A) The amount of interest, dividends, net gains (but not less than zero) and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the gross receipts from such assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities. (B) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in (m)(i)(A) of this subsection from such funds and such securities by a fraction, the numerator of which is the gross income from such funds and such securities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such funds and such securities. (C) The amount of interest, dividends, gains and other receipts from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book and foreign currency transactions, (but excluding amounts described in (m)(ii)(a)[(A)] or (B) of this subsection), attributable to this state and included in the numerator is determined by multiplying the amount described in (m)(i)(B) of this subsection by a fraction, the numerator of which is the gross income from such trading assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities. (iv) If the taxpayer elects or is required by the department to use the method set forth in (m)(iii) of this subsection, it shall use this method on all subsequent returns unless the taxpayer receives prior permission from the department to use, or the department requires a different method. (v) The taxpayer has the burden of proving that an investment asset or activity or trading asset or activity was properly assigned to a regular place of business outside of this state by demonstrating that the day-to-day decisions regarding the asset or activity occurred at a regular place of business outside this state. If the day-to-day decisions regarding an investment asset or activity or trading asset or activity occur at more than one regular place of business and one such regular place of business is in this state and one such regular place of business is outside this state, such asset or activity is considered to be located at the regular place of business of the taxpayer where the investment or trading policies or guidelines with respect to the asset or activity are established. Such policies and guidelines are presumed, subject to rebuttal by preponderance of the evidence, to be established at the commercial domicile of the taxpayer. (n) Attribution of certain receipts to commercial domicile. All receipts which would be assigned under this section to a state in which the taxpayer is not taxable are included in the numerator of the receipts factor, if the taxpayer's commercial domicile is in this state. (5) Property factor. (a) General. Except as provided in subsection (7) of this section, the property factor is a fraction, the numerator of which is the average value of real property and tangible personal property rented to the taxpayer that is located or used within this state during the taxable period, the average value of the real and tangible personal property owned by the taxpayer that is located or used within this state during the taxable period, and the average value of the taxpayer's loans and credit card receivables that are located within this state during the taxable period, and the denominator of which is the average value of all such property located or used inside and outside this state during the taxable period. (b) Value of property owned by the taxpayer. (i) The value of real property and tangible personal property owned by the taxpayer is the original cost or other basis of such property for federal income tax purposes without regard to depletion, depreciation or amortization. (ii) Loans are valued at their outstanding principal balance, without regard to any reserve for bad debts. If a loan is charged-off in whole or in part for federal income tax purposes, the portion of the loan charged off is not outstanding. A specifically allocated reserve established under regulatory or financial accounting guidelines which is treated as charged-off for federal income tax purposes shall be treated as charged-off for purposes of this section. (iii) Credit card receivables are valued at their out-standing principal balance, without regard to any reserve for bad debts. If a credit card receivable is charged-off in whole or in part for federal income tax purposes, the portion of the receivable charged-off is not outstanding. (c) Average value of property owned by the taxpayer. The average value of property owned by the taxpayer is computed on an annual basis by adding the value of the property on the first day of the taxable period and the value on the last day of the taxable period and dividing the sum by two. If averaging on this basis does not properly reflect average value, the department may require averaging on a more frequent basis. The taxpayer may elect to average on a more frequent basis. When averaging on a more frequent basis is required by the department or is elected by the taxpayer, the same method of valuation must be used consistently by the taxpayer with respect to property inside and outside this state and on all subsequent returns unless the taxpayer receives prior permission from the department or the department requires a different method of determining average value. (d) Average value of real property and tangible personal property rented to the taxpayer. (i) The average value of real property and tangible personal property that the taxpayer has rented from another and which is not treated as property owned by the taxpayer for federal income tax purposes, shall be determined annually by multiplying the gross rents payable during the taxable year by eight. (ii) Where the use of the general method described in this subsection results in inaccurate valuations of rented property, any other method which properly reflects the value may be adopted by the department or by the taxpayer when approved in writing by the department. Once approved, such other method of valuation must be used on all subsequent returns unless the taxpayer receives prior approval from the department or the department requires a different method of valuation. (e) Location of real property and tangible personal property owned by or rented to the taxpayer. (i) Except as described in (e)(ii) of this subsection, real property and tangible personal property owned by or rented to the taxpayer is considered to be located within this state if it is physically located, situated or used within this state. (ii) Transportation property is included in the numerator of the property factor to the extent that the property is used in this state. The extent an aircraft will be deemed to be used in this state and the amount of value that is to be included in the numerator of this state's property factor is determined by multiplying the average value of the aircraft by a fraction, the numerator of which is the number of landings of the aircraft in this state and the denominator of which is the total number of landings of the aircraft everywhere during the tax reporting period. If the extent of the use of any transportation property within this state cannot be determined, then the property is deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle is deemed to be used wholly in the state in which it is registered. Thus, a motor vehicle will not be considered as used in Washington if there is no requirement for the vehicle to be licensed or registered in Washington. (f) Location of loans. (i)(A) A loan is located within this state if it is properly assigned to a regular place of business of the taxpayer within this state. (B) A loan is properly assigned to the regular place of business with which it has a majority of substantive contacts. A loan assigned by the taxpayer to a regular place of business outside the state shall be presumed to have been properly assigned if: (I) The taxpayer has assigned, in the regular course of its business, such loan on its records to a regular place of business consistent with federal or state regulatory requirements; (II) Such assignment on its records is based upon substantive contacts of the loan to such regular place of business; and (III) The taxpayer uses said records reflecting assignment of loans for the filing of all state and local tax returns for which an assignment of loans to a regular place of business is required. (ii) The presumption of proper assignment of a loan provided in (f)(i)(A) of this subsection may be rebutted by a preponderance of the evidence, showing that the majority of substantive contacts regarding such loan did not occur at the regular place of business to which it was assigned on the taxpayer's records. When such presumption has been rebutted, the loan is located within this state if: The taxpayer had a regular place of business within this state at the time the loan was made; and the taxpayer fails to show, by a preponderance of the evidence, that the majority of substantive contacts regarding such loan did not occur within this state. (A) If a loan is assigned by the taxpayer to a place outside this state which is not a regular place of business, it is presumed, subject to rebuttal on a preponderance of evidence, that the majority of substantive contacts regarding the loan occurred within this state if, at the time the loan was made the taxpayer's commercial domicile, as defined in subsection (3)(d) of this section, was within this state. (B) To determine the state in which the majority of substantive contacts relating to a loan have occurred, the facts and circumstances regarding the loan at issue shall be reviewed on a case-by-case basis and consideration shall be given to such activities as the solicitation, investigation, negotiation, approval and administration of the loan. The terms "solicitation," "investigation," "negotiation," "approval" and "administration" are defined as follows: (I) Solicitation. Solicitation is either active or passive. Active solicitation occurs when an employee of the taxpayer initiates the contact with the customer. Such activity is located at the regular place of business which the taxpayer's employee is regularly connected with or working out of, regardless of where the services of such employee were actually performed. Passive solicitation occurs when the customer initiates the contact with the taxpayer. If the customer's initial contact was not at a regular place of business of the taxpayer, the regular place of business, if any, where the passive solicitation occurred is determined by the facts in each case. (II) Investigation. Investigation is the procedure whereby employees of the taxpayer determine the credit worthiness of the customer as well as the degree of risk involved in making a particular agreement. Such activity is located at the regular place of business which the taxpayer's employees are regularly connected with or working out of, regardless of where the services of such employees were actually performed. (III) Negotiation. Negotiation is the procedure whereby employees of the taxpayer and its customer determine the terms of the agreement (e.g., the amount, duration, interest rate, frequency of repayment, currency denomination and security required). Such activity is located at the regular place of business which the taxpayer's employees are regularly connected with or working out of, regardless of where the services of such employees were actually performed. (IV) Approval. Approval is the procedure whereby employees or the board of directors of the taxpayer make the final determination whether to enter into the agreement. Such activity is located at the regular place of business which the taxpayer's employees are regularly connected with or working out of, regardless of where the services of such employees were actually performed. If the board of directors makes the final determination, such activity is located at the commercial domicile of the taxpayer. (V) Administration. Administration is the process of managing the account. This process includes bookkeeping, collecting the payments, corresponding with the customer, reporting to management regarding the status of the agreement and proceeding against the borrower or the security interest if the borrower is in default. Such activity is located at the regular place of business which oversees this activity. (g) Location of credit card receivables. For purposes of determining the location of credit card receivables, credit card receivables are treated as loans and are subject to the provisions of (f) of this subsection. (h) Period for which properly assigned loan remains assigned. A loan that has been properly assigned to a state shall remain assigned to that state for the length of the original term of the loan, absent any change in material fact. If the original term of the loan is modified (extended or reduced), the loan may be properly assigned to another state if the loan has a majority of substantive contact to a regular place of business there. (6) Payroll factor. (a) General. Except as provided in subsection (7) of this section, the payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable period by the taxpayer for compensation of employees and the denominator of which is the total compensation paid both inside and outside this state during the taxable period. The payroll factor shall include all compensation paid to employees. (b) Compensation relating to independent contractors. Payments made to any independent contractor or any other person not properly classifiable as an employee is excluded from both the numerator and denominator of the factor. (c) When compensation paid in this state. Compensation is paid in this state if any one of the following tests, applied consecutively, is met: (i) The employee's services are performed entirely within this state. (ii) The employee's services are performed both inside and outside the state, but the service performed without the state is incidental to the employee's service within the state. The term "incidental" means any service which is temporary or transitory in nature, or which is rendered in connection with an isolated transaction. (iii) If the employee's services are performed both inside and outside this state, the employee's compensation will be attributed to this state: (A) If the employee's principal base of operations is inside this state; or (B) If there is no principal base of operations in any state in which some part of the services are performed, but the place from which the services are directed or controlled is in this state; or (C) If the principal base of operations and the place from which the services are directed or controlled are not in any state in which some part of the service is performed but the employee's residence is in this state. (7) Alternative factor calculation. (a) General. A taxpayer may elect to use the alternative factors calculation as provided in this subsection. The alternative factors calculation requires the use of all three factors provided below. A taxpayer making such an election must keep books and records sufficient to explain the calculations. Such an election, once made, must continue for a full calendar year. (b) Receipts factor. The alternative receipts factor may be calculated by excluding from both the numerator and the denominator of the receipts factor as calculated in subsection (4) of this section gross income attributable to items that would not be subject to tax under the provisions of RCW 82.04.290 , whether from activities inside or outside of the state. For example, a taxpayer making the election to use the alternative factors calculation must exclude all receipts from the rental of tangible personal property in Washington from the numerator and all receipts from the rental of tangible personal property, wherever located, in the denominator. (c) Property factor. The alternative property factor may be calculated by excluding from both the numerator and the denominator of the property factor as calculated in subsection (5) of this section property, the income from which would be considered wholesale or retail sales under chapter 82.04 RCW, whether from activities inside or outside the state. For example, a taxpayer making the election to use the alternative factors calculation must exclude all tangible personal property rented to customers in Washington from the numerator and all tangible personal property rented to customers, wherever located, in the denominator. (d) Payroll factor. The alternative payroll factor may be calculated by excluding from both the numerator and the denominator of the payroll factor as calculated in subsection (6) of this section that amount paid to employees in connection with earning gross income which would not be subject to tax under RCW 82.04.290 , whether earned from activities inside or outside of the state. For example, a taxpayer making the election to use the alternative factors calculation must exclude all compensation paid to employees in connection with activities that are not taxable under RCW 82.04.290 from the numerator and all compensation paid to employees wherever located that would not be taxable under RCW 82.04.290 if it had been earned in Washington. [Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 10-22-089, § 458-20-14601, filed 11/1/10, effective 12/2/10. Statutory Authority: RCW 82.04.460 (2) and 82.32.300 . WSR 97-11-033, § 458-20-14601, filed 5/15/97, effective 7/1/97. https://library.partnertax.ai/us-wa/regs/458-20-15501 Statutory Authority: RCW 82.32.200 and 82.01.060 . WSR 13-06-015, § 458-20-15501, filed 2/25/13, effective 3/28/13. Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 09-01-088, § 458-20-15501, filed 12/16/08, effective 1/16/09. https://library.partnertax.ai/us-wa/regs/458-20-15502 Statutory Authority: RCW 82.32.200 and 82.01.060 . WSR 13-06-015, § 458-20-15502, filed 2/25/13, effective 3/28/13. https://library.partnertax.ai/us-wa/regs/458-20-15503 Statutory Authority: RCW 82.02.060 and 82.12.0208 . WSR 24-03-135, § 458-20-15503, filed 1/23/24, effective 2/23/24. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.32.070 . WSR 16-04-099, § 458-20-15503, filed 2/2/16, effective 3/4/16. Statutory Authority: RCW 82.01.060 and 2013 2nd sp.s. c 13, Part VII. WSR 14-13-092, § 458-20-15503, filed 6/17/14, effective 7/18/14. Statutory Authority: RCW 82.32.200 and 82.01.060 . WSR 13-06-015, § 458-20-15503, filed 2/25/13, effective 3/28/13. https://library.partnertax.ai/us-wa/regs/458-20-17001 Statutory Authority: RCW 82.32.300 and 82.01.060 . WSR 22-14-026, § 458-20-17001, filed 6/24/22, effective 7/25/22. Statutory Authority: RCW 82.32.300 . WSR 86-10-016 (Order ET 86-9), § 458-20-17001, filed 5/1/86. https://library.partnertax.ai/us-wa/regs/458-20-17401 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 15-15-028, § 458-20-17401, filed 7/7/15, effective 8/7/15. Statutory Authority: RCW 82.32.300 . WSR 97-11-022, § 458-20-17401, filed 5/13/97, effective 6/13/97; WSR 94-18-004, § 458-20-17401, filed 8/24/94, effective 9/24/94. https://library.partnertax.ai/us-wa/regs/458-61A-102 Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 (2). WSR 20-04-063, § 458-61A-102, filed 1/31/20, effective 3/2/20. Statutory Authority: RCW 82.01.060 , 82.45.150 , 12 U.S.C. § 2077 and 531 U.S. 316 (2001); 164 Wn.2d 310, 324 (2008). WSR 13-21-016, § 458-61A-102, filed 10/4/13, effective 11/4/13. Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 11-16-106, § 458-61A-102, filed 8/3/11, effective 9/3/11. Statutory Authority: RCW 82.45.150 . WSR 08-24-095, § 458-61A-102, filed 12/2/08, effective 1/2/09. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-102, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-103 Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 82.45.150 , and 82.45.030 . WSR 19-08-015, § 458-61A-103, filed 3/22/19, effective 4/22/19. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-103, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-104 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-104, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-105 Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 14-06-060, § 458-61A-105, filed 2/28/14, effective 3/31/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-105, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-106 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-106, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-107 Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 (2). WSR 20-04-063, § 458-61A-107, filed 1/31/20, effective 3/2/20. Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 11-16-106, § 458-61A-107, filed 8/3/11, effective 9/3/11. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-107, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-108 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-108, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-109 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-109, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-110 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-110, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-111 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-111, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-112 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-112, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-113 Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 (2). WSR 20-09-034, § 458-61A-113, filed 4/7/20, effective 5/8/20. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-113, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-200 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-200, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-201 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-201, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-202 Statutory Authority: RCW 82.45.150 and 82.01.060 (2). WSR 17-04-042, § 458-61A-202, filed 1/25/17, effective 2/25/17. Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 (2). WSR 15-02-018, § 458-61A-202, filed 12/29/14, effective 1/29/15. Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 14-06-060, § 458-61A-202, filed 2/28/14, effective 3/31/14. Statutory Authority: 2009 c 521. WSR 10-09-050, § 458-61A-202, filed 4/15/10, effective 5/16/10. Statutory Authority: RCW 82.45.150 . WSR 08-24-095, § 458-61A-202, filed 12/2/08, effective 1/2/09. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-202, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-203 Statutory Authority: RCW 82.45.150 . WSR 08-24-095, § 458-61A-203, filed 12/2/08, effective 1/2/09. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-203, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-204 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-204, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-205 Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 14-06-060, § 458-61A-205, filed 2/28/14, effective 3/31/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-205, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-206 Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 14-06-060, § 458-61A-206, filed 2/28/14, effective 3/31/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-206, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-207 Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 14-06-060, § 458-61A-207, filed 2/28/14, effective 3/31/14. Statutory Authority: [RCW 82.32.300 , 82.45.150 , and 82.01.060 (2)]. WSR 06-15-021, § 458-61A-207, filed 7/7/06, effective 8/7/06; WSR 05-23-093, § 458-61A-207, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-208 Statutory Authority: RCW 82.45.150 , 82.32.300 , 82.01.060 (2). WSR 16-20-016, § 458-61A-208, filed 9/26/16, effective 10/27/16. Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 14-09-053, § 458-61A-208, filed 4/15/14, effective 5/16/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-208, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-209 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-209, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-210 Statutory Authority: RCW 82.45.150 and 82.01.060 (2). WSR 17-04-042, § 458-61A-210, filed 1/25/17, effective 2/25/17. Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 14-06-060, § 458-61A-210, filed 2/28/14, effective 3/31/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-210, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-211 Statutory Authority: RCW 82.32.300 , 82.01.060 , and 82.45.150 . WSR 22-14-013, § 458-61A-211, filed 6/23/22, effective 7/24/22. Statutory Authority: 2009 c 521. WSR 10-07-133, § 458-61A-211, filed 3/23/10, effective 4/23/10. Statutory Authority: RCW 82.32.300 , 82.04.150 , and 82.01.060 (2). WSR 06-20-036, § 458-61A-211, filed 9/25/06, effective 10/26/06. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-211, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-212 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-212, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-213 Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 14-06-060, § 458-61A-213, filed 2/28/14, effective 3/31/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-213, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-214 Statutory Authority: RCW 82.04.060 (2) and 82.45.150 . WSR 22-07-070, § 458-61A-214, filed 3/18/22, effective 4/18/22. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-214, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-215 Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 14-06-060, § 458-61A-215, filed 2/28/14, effective 3/31/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-215, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-216 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-216, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-217 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-217, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-218 Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 (2). WSR 18-24-103, § 458-61A-218, filed 12/4/18, effective 1/4/19. https://library.partnertax.ai/us-wa/regs/458-61A-219 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 19-05-070, § 458-61A-219, filed 2/19/19, effective 3/22/19. https://library.partnertax.ai/us-wa/regs/458-61A-300 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-300, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-301 Statutory Authority: RCW 82.32.300 and 82.01.060 (2). WSR 16-12-074, § 458-61A-301, filed 5/27/16, effective 6/27/16. Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 14-06-060, § 458-61A-301, filed 2/28/14, effective 3/31/14; WSR 11-16-106, § 458-61A-301, filed 8/3/11, effective 9/3/11. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-301, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-302 Statutory Authority: RCW 34.05.353 (1)(a), 82.32.300 , and 82.01.060 (2). WSR 10-01-042, § 458-61A-302, filed 12/8/09, effective 1/8/10. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-302, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-303 Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 (2). WSR 15-02-018, § 458-61A-303, filed 12/29/14, effective 1/29/15. Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 14-06-060, § 458-61A-303, filed 2/28/14, effective 3/31/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-303, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-304 Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 14-06-060, § 458-61A-304, filed 2/28/14, effective 3/31/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-304, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-305 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-305, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-306 Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-306, filed 11/16/05, effective 12/17/05. https://library.partnertax.ai/us-wa/regs/458-61A-1001 Statutory Authority: RCW 82.01.060 , 82.45.060 , and 82.45.235 . WSR 21-14-034, § 458-61A-1001, filed 6/29/21, effective 7/30/21. https://library.partnertax.ai/us-wa/regs/458-65A-10001 Statutory Authority: RCW 63.30.030 . WSR 23-08-003, § 458-65A-10001, filed 3/22/23, effective 4/22/23. Statutory Authority: RCW 63.29.370 . WSR 18-11-103, § 458-65A-10001, filed 5/21/18, effective 6/21/18. https://library.partnertax.ai/us-wa/regs/458-65A-10005 Statutory Authority: RCW 82.01.060 (2), 82.32.300 , 63.30.030 , and 63.30.590 . WSR 25-08-016, s 458-65A-10005, filed 3/24/25, effective 4/24/25. https://library.partnertax.ai/us-wa/regs/458-276-010 Statutory Authority: RCW 82.01.060 (2) and chapter 42.56 RCW. WSR 15-01-105, § 458-276-010, filed 12/18/14, effective 1/18/15. Statutory Authority: RCW 42.17.250 . WSR 78-02-064 (Order GT 78-1), § 458-276-010, filed 1/23/78. https://library.partnertax.ai/us-wa/regs/458-276-020 Statutory Authority: RCW 82.01.060 (2) and chapter 42.56 RCW. WSR 15-01-105, § 458-276-020, filed 12/18/14, effective 1/18/15. Statutory Authority: RCW 42.17.250 . WSR 78-02-064 (Order GT 78-1), § 458-276-020, filed 1/23/78. https://library.partnertax.ai/us-wa/regs/458-276-030 Statutory Authority: Chapter 42.56 RCW and RCW 82.01.060 (2). WSR 18-09-045, § 458-276-030, filed 4/12/18, effective 5/13/18; WSR 18-01-002, § 458-276-030, filed 12/6/17, effective 1/6/18. Statutory Authority: RCW 82.01.060 (2) and chapter 42.56 RCW. WSR 15-01-105, § 458-276-030, filed 12/18/14, effective 1/18/15. Statutory Authority: RCW 42.17.250 . WSR 78-02-064 (Order GT 78-1), § 458-276-030, filed 1/23/78. https://library.partnertax.ai/us-wa/regs/458-276-045 Statutory Authority: RCW 82.01.060 (2) and chapter 42.56 RCW. WSR 15-01-105, amended and recodified as § 458-276-045, filed 12/18/14, effective 1/18/15. Statutory Authority: RCW 42.17.250 . WSR 78-02-064 (Order GT 78-1), § 458-276-060, filed 1/23/78. https://library.partnertax.ai/us-wa/regs/458-276-055 Statutory Authority: RCW 82.01.060 (2) and chapter 42.56 RCW. WSR 15-01-105, amended and recodified as § 458-276-055, filed 12/18/14, effective 1/18/15. Statutory Authority: RCW 42.17.250 . WSR 78-02-064 (Order GT 78-1), § 458-276-070, filed 1/23/78.