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82.04.640  <<  82.04.642 >>   82.04.645

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RCW 82.04.642

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

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.

Notes:

Automatic expiration date and tax preference performance statement exemption—2026 c 131: See note following RCW 1.100.010.