yourstate.us
Wash. Rev. Code § 82.04.642

Exemptions—Rounding-up adjustments—No deduction for rounding-down adjustments

Washington · Revised Code of Washington Chapter 82.04 — Business and Occupation Tax · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Wash. Rev. Code § 82.04.642, Exemptions—Rounding-up adjustments—No deduction for rounding-down adjustments, Washington, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1534477
Permanent ID
ys:prov:1534477@1
SHA-256
8f3cd3dc4a4f7283a6dc95163284fb164b8bc8f1ea9018b821be475597864c15

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

This chapter does not apply to amounts received from rounding-up adjustments made under RCW 1.100.010. No deduction is allowed under this chapter for rounding-down adjustments made under RCW 1.100.010.