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Chapter 390-24 WAC

Last Update: 1/29/21

REPORTS OF FINANCIAL AFFAIRS

WAC Sections

HTMLPDF390-24-010Submissions for statement of financial affairs.
HTMLPDF390-24-025Time for filing statement of financial affairs.
HTMLPDF390-24-100DefinitionDirect financial interest.
HTMLPDF390-24-110DefinitionDebt.
HTMLPDF390-24-150DefinitionOfficer.
HTMLPDF390-24-160DefinitionProfessional staff member.
HTMLPDF390-24-200Descriptions of real property.
HTMLPDF390-24-201Report of compensation by limited partnerships, limited liability partnerships, limited liability companies, and similar entities.
HTMLPDF390-24-202Report of compensation from sales commissions.
HTMLPDF390-24-203Reporting of field trips and other excursions.
HTMLPDF390-24-205Reporting on compensation received for legislation prepared, promoted or opposed, for the statement of financial affairs (F-1).
HTMLPDF390-24-210Report of officers and directors of financial institutions.
HTMLPDF390-24-211Reporting on public or private office held for the statement of financial affairs (F-1).
HTMLPDF390-24-301Changes in dollar amounts of reporting thresholds and code values for the statement of financial affairs (F-1).
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
390-24-020Amending the statement of financial affairs. [Statutory Authority: RCW 42.17A.110(1), 2019 c 428, and 2019 c 261. WSR 20-02-062, § 390-24-020, filed 12/24/19, effective 1/24/20. Statutory Authority: RCW 42.17A.110(1). WSR 17-22-071, § 390-24-020, filed 10/27/17, effective 11/27/17. Statutory Authority: RCW 42.17A.110 and 42.17A.125(2). WSR 15-01-066, § 390-24-020, filed 12/11/14, effective 1/11/15. Statutory Authority: RCW 42.17A.110. WSR 12-03-002, § 390-24-020, filed 1/4/12, effective 2/4/12. Statutory Authority: RCW 42.17.370. WSR 08-19-058, § 390-24-020, filed 9/12/08, effective 11/5/08. Statutory Authority: RCW 42.17.370(1). WSR 08-01-070, § 390-24-020, filed 12/14/07, effective 1/14/08. Statutory Authority: RCW 42.17.370. WSR 05-06-070, § 390-24-020, filed 3/1/05, effective 4/1/05; WSR 02-20-036, § 390-24-020, filed 9/24/02, effective 10/25/02. Statutory Authority: RCW 42.17.370(1). WSR 00-22-052, § 390-24-020, filed 10/27/00, effective 11/27/00. Statutory Authority: RCW 42.17.370 (1) and (11) and 42.17.241 (1)(n). WSR 97-23-020, § 390-24-020, filed 11/10/97, effective 1/1/98. Statutory Authority: RCW 42.17.370(1). WSR 96-09-017, § 390-24-020, filed 4/8/96, effective 5/9/96. Statutory Authority: RCW 42.17.370. WSR 91-24-011, § 390-24-020, filed 11/22/91, effective 12/23/91. Statutory Authority: RCW 42.17.370(1). WSR 86-19-039 (Order 86-06), § 390-24-020, filed 9/12/86; WSR 86-08-030 (Order 86-02), § 390-24-020, filed 3/26/86; WSR 84-01-017 (Order 83-03), § 390-24-020, filed 12/9/83; WSR 79-11-124 (Order 79-07), § 390-24-020, filed 11/6/79; Order 94, § 390-24-020, filed 10/31/77; Order 87, § 390-24-020, filed 11/19/76; Order 62, § 390-24-020, filed 8/26/75; Order 48, § 390-24-020, filed 3/3/75.] Repealed by WSR 21-04-073, filed 1/29/21, effective 3/1/21. Statutory Authority: RCW 42.17A.110, [42.17A.]120, and [42.17A.]710.
390-24-030Forms for reports of public office fund. [Statutory Authority: RCW 42.17.370(1). WSR 86-08-030 (Order 86-02), § 390-24-030, filed 3/26/86; WSR 80-18-028 (Order 80-07), § 390-24-030, filed 12/1/80.] Repealed by WSR 94-05-010, filed 2/3/94, effective 3/6/94. Statutory Authority: RCW 42.17.390.
390-24-031Public office fund—Establishment and use. [Statutory Authority: RCW 42.17.370. WSR 91-10-057, § 390-24-031, filed 4/29/91, effective 5/30/91.] Repealed by WSR 94-05-010, filed 2/3/94, effective 3/6/94. Statutory Authority: RCW 42.17.390.
390-24-032Definition—Nonreimbursed public office related expense. [Statutory Authority: RCW 42.17.370(1). WSR 86-21-106 (Order 86-07), § 390-24-032, filed 10/20/86.] Repealed by WSR 20-02-062, filed 12/24/19, effective 1/24/20. Statutory Authority: RCW 42.17A.110(1), 2019 c 428, and 2019 c 261.
390-24-105Definition—Written sworn statement. [Statutory Authority: RCW 42.17A.110. WSR 12-03-002, § 390-24-105, filed 1/4/12, effective 2/4/12. Statutory Authority: RCW 42.17.370(1). WSR 86-08-030 (Order 86-02), § 390-24-105, filed 3/26/86; Order 62, § 390-24-105, filed 8/26/75.] Repealed by WSR 20-02-062, filed 12/24/19, effective 1/24/20. Statutory Authority: RCW 42.17A.110(1), 2019 c 428, and 2019 c 261.
390-24-300Form for report by public treasurers. [Order 77, § 390-24-300, filed 6/2/76.] Repealed by WSR 84-05-018 (Order 84-01), filed 2/10/84. Statutory Authority: RCW 42.17.370(1).


PDF390-24-010

Submissions for statement of financial affairs.

The official statement of financial affairs as required by RCW 42.17A.700 is designated "F-1," and is available on the commission's website, www.pdc.wa.gov, and at the Commission Office, Olympia, Washington.
[Statutory Authority: RCW 42.17A.110(1), 2019 c 428, and 2019 c 261. WSR 20-02-062, § 390-24-010, filed 12/24/19, effective 1/24/20. Statutory Authority: RCW 42.17A.110(1). WSR 17-22-071, § 390-24-010, filed 10/27/17, effective 11/27/17. Statutory Authority: RCW 42.17A.110 and 42.17A.125(2). WSR 15-01-066, § 390-24-010, filed 12/11/14, effective 1/11/15. Statutory Authority: RCW 42.17A.110. WSR 12-03-002, § 390-24-010, filed 1/4/12, effective 2/4/12. Statutory Authority: RCW 42.17.370. WSR 09-14-061, § 390-24-010, filed 6/29/09, effective 7/30/09; WSR 08-19-058, § 390-24-010, filed 9/12/08, effective 11/5/08. Statutory Authority: RCW 42.17.370(1). WSR 08-01-070, § 390-24-010, filed 12/14/07, effective 1/14/08. Statutory Authority: RCW 42.17.370 and 42.17.241 (1)(n). WSR 07-04-084, § 390-24-010, filed 2/5/07, effective 3/8/07. Statutory Authority: RCW 42.17.370. WSR 06-18-034, § 390-24-010, filed 8/28/06, effective 9/28/06; WSR 05-06-070, § 390-24-010, filed 3/1/05, effective 4/1/05; WSR 02-20-036, § 390-24-010, filed 9/24/02, effective 10/25/02. Statutory Authority: RCW 42.17.370(1). WSR 00-22-053, § 390-24-010, filed 10/27/00, effective 11/27/00. Statutory Authority: RCW 42.17.370 (1) and (11) and 42.17.241 (1)(n). WSR 97-23-020, § 390-24-010, filed 11/10/97, effective 1/1/98. Statutory Authority: RCW 42.17.370(1). WSR 96-09-017, § 390-24-010, filed 4/8/96, effective 5/9/96. Statutory Authority: RCW 42.17.370. WSR 91-24-011, § 390-24-010, filed 11/22/91, effective 12/23/91. Statutory Authority: RCW 42.17.370(1). WSR 88-20-029 (Order 88-04), § 390-24-010, filed 9/29/88; WSR 86-19-039 (Order 86-06), § 390-24-010, filed 9/12/86; WSR 86-08-030 (Order 86-02), § 390-24-010, filed 3/26/86; WSR 85-24-020 (Order 85-05), § 390-24-010, filed 11/26/85; WSR 84-01-017 (Order 83-03), § 390-24-010, filed 12/9/83; WSR 80-18-028 (Order 80-07), § 390-24-010, filed 12/1/80; WSR 80-02-055 (Order 80-01), § 390-24-010, filed 1/17/80; Order 94, § 390-24-010, filed 10/31/77; Order 87, § 390-24-010, filed 11/19/76; Order 62, § 390-24-010, filed 8/26/75; Order 48, § 390-24-010, filed 3/3/75; Order 44, § 390-24-010, filed 9/26/74; Order 6, § 390-24-010, filed 3/23/73.]



PDF390-24-025

Time for filing statement of financial affairs.

(1) Any person holding elected public office, except as exempted by the terms of RCW 42.17A.700, and any appointed official and professional staff member listed or referenced in RCW 42.17A.700, and any appointed official required to comply with the reporting requirements of RCW 42.17A.700 by any other statute are required to file the F-1 for each partial or full calendar year that such person has served.
(a) For any elected official or officer continuing service from the prior year, the reporting period covers the entire preceding calendar year.
(b) For any officer or official who leaves public office prior to January 1st, the reporting period covers only the portion of the previous year that such person was in office.
(c) For any officer or official appointed to office between January through November, or any person who becomes a candidate within the same time period, the reporting period covers the immediately preceding twelve-month period from the time of appointment or candidacy (or "from the time the F-1 was filed"). However, if the appointee or candidate files between January 1st and April 15th and also has a prior obligation to file as an officer or official under (a) of this subsection, then the reporting period covers the period from January 1st of the preceding year through the time of appointment or candidacy in the current year. For any officer or official appointed to office in December, the reporting period covers the preceding twelve-month period ending December 31st of the same year.
(2) Any person required to file an F-1 must electronically file the F-1 with the commission under the relevant periods as follows:
(a) For any officer or official continuing service from the prior year, between January 1st and April 15th of each year immediately following the year, or portion of the year served;
(b) For any officer or official who leaves office before January 1st of the following year, either:
(i) Within sixty days of leaving public office; or
(ii) Between January 1st and April 15th of the year immediately following the portion of the year served; or
(c) For any person appointed to a vacancy in office, or becoming a candidate, as follows:
(i) Within two weeks of appointment for appointment of candidacy beginning during the months of January through November; or
(ii) Between January 1st and January 15th for appointment or candidacy beginning in December.
[Statutory Authority: RCW 42.17A.110, [42.17A.]120, and [42.17A.]710. WSR 21-04-073, § 390-24-025, filed 1/29/21, effective 3/1/21. Statutory Authority: RCW 42.17A.110(1), 2019 c 428, and 2019 c 261. WSR 20-02-062, § 390-24-025, filed 12/24/19, effective 1/24/20. Statutory Authority: RCW 42.17A.110. WSR 12-03-002, § 390-24-025, filed 1/4/12, effective 2/4/12. Statutory Authority: RCW 42.17.370(1). WSR 86-19-039 (Order 86-06), § 390-24-025, filed 9/12/86; WSR 86-08-030 (Order 86-02), § 390-24-025, filed 3/26/86; WSR 84-01-017 (Order 83-03), § 390-24-025, filed 12/9/83; WSR 80-03-089 (Order 80-03), § 390-24-025, filed 3/4/80; Order 62, § 390-24-025, filed 8/26/75.]



PDF390-24-100

DefinitionDirect financial interest.

(1) For the purpose of RCW 42.17A.710 (1)(b), the phrase "direct financial interest" means and includes any direct ownership interest in a bank or savings account, in the cash surrender value of an insurance policy, in stocks, bonds, other securities, evidences of indebtedness, judgments, accounts receivable, and other monetary claims in liquidated amounts.
The term "direct financial interest" as used in that subsection, shall not be deemed to include:
(a) Any direct financial interest which is required to be reported by such elected official or candidate under any other provision of chapter 42.17A RCW; and
(b) An account receivable by a business entity in the ordinary course of such entity's business.
(2) A direct financial interest in stocks, bonds, or other securities held in an account managed by a commercial broker, where a third party solely (or independently) has decision-making authority of the investment, may be reported under the name and value of the account, rather than the individual properties of the portfolio.
[Statutory Authority: RCW 42.17A.110, [42.17A.]120, and [42.17A.]710. WSR 21-04-073, § 390-24-100, filed 1/29/21, effective 3/1/21. Statutory Authority: RCW 42.17A.110. WSR 12-03-002, § 390-24-100, filed 1/4/12, effective 2/4/12. Statutory Authority: RCW 42.17.370(1). WSR 86-08-030 (Order 86-02), § 390-24-100, filed 3/26/86; Order 62, § 390-24-100, filed 8/26/75.]



PDF390-24-110

DefinitionDebt.

(1) For the purpose of RCW 42.17A.710 (1)(c), the term "debt" means and includes a personal obligation or liability to pay or return something of value.
(2) The term "debt" as used in RCW 42.17A.710 (1)(c) shall not be deemed to include:
(a) An account payable of a business entity in the ordinary course of such entity's business; or
(b) A contractual promise as guarantor of a debt.
[Statutory Authority: RCW 42.17A.110, [42.17A.]120, and [42.17A.]710. WSR 21-04-073, § 390-24-110, filed 1/29/21, effective 3/1/21. Statutory Authority: RCW 42.17A.110. WSR 12-03-002, § 390-24-110, filed 1/4/12, effective 2/4/12. Statutory Authority: RCW 42.17.370(1). WSR 86-08-030 (Order 86-02), § 390-24-110, filed 3/26/86; Order 62, § 390-24-110, filed 8/26/75.]



PDF390-24-150

DefinitionOfficer.

(1) For the purposes of RCW 42.17A.710 (1)(g), the term "officer" or "office held" means and includes:
(a) President, vice president, secretary, treasurer, or some derivation thereof;
(b) One who holds a corporate office; or
(c) An individual who holds a position described as an officer in a corporation's bylaws or who is appointed by the board of directors in accordance with the bylaws, or an individual who acts in such capacity without the title or appointment.
(2) An individual who has been given the title of "officer" to denote a managerial job classification is not an officer for the purposes of RCW 42.17A.710 (1)(g).
[Statutory Authority: RCW 42.17A.110, [42.17A.]120, and [42.17A.]710. WSR 21-04-073, § 390-24-150, filed 1/29/21, effective 3/1/21. Statutory Authority: RCW 42.17A.110 and 42.17A.710 (1)(n). WSR 15-01-067, § 390-24-150, filed 12/11/14, effective 1/11/15.]



PDF390-24-160

DefinitionProfessional staff member.

(1) A professional staff member of the office of the governor and of the legislature includes all individuals retained on a full or part-time basis whose primary responsibilities require the exercise of judgment and discretion in policy related matters including, but not limited to, such individuals who are involved in the development of legislation. A professional staff member does not include individuals retained primarily for clerical, ministerial, or internal accounting and bookkeeping purposes.
(2) The commission needs a complete and accurate list of professional staff members of the governor, the senate, and the house of representatives, in order to properly and fairly administer the personal financial affairs disclosure requirements applicable to executive state officers as defined in RCW 42.17A.705. Each December, the executive director will ask the governor, the secretary of the senate, and the clerk of the house to provide the commission by January 15th, the names and positions of the professional staff members meeting the criteria set forth in subsection (1) of this section, who are expected to be retained during the ensuing year, and to provide periodic updates throughout the year as necessary to reflect changes in professional staff.
[Statutory Authority: RCW 42.17A.110(1), 2019 c 428, and 2019 c 261. WSR 20-02-062, § 390-24-160, filed 12/24/19, effective 1/24/20. Statutory Authority: RCW 42.17A.110. WSR 13-11-009, § 390-24-160, filed 5/2/13, effective 6/2/13; WSR 12-03-002, § 390-24-160, filed 1/4/12, effective 2/4/12. Statutory Authority: RCW 42.17.390. WSR 94-05-010, § 390-24-160, filed 2/3/94, effective 3/6/94. Statutory Authority: RCW 42.17.370(1). WSR 86-08-030 (Order 86-02), § 390-24-160, filed 3/26/86; Order 88, § 390-24-160, filed 12/29/76.]



PDF390-24-200

Descriptions of real property.

(1) For the purposes of reporting real property as required by RCW 42.17A.710 (1)(h) through (k), the filer must list the street address of each parcel, the assessor's parcel number, the abbreviated legal description appearing on property tax statements, or the complete legal description. Each property description must be followed by the name of the county in which the property is located.
(2) Pursuant to RCW 42.17A.710(2), a judge, prosecutor, sheriff, or their immediate family member who is required under RCW 42.17A.710 (1)(h) through (k) to disclose the personal residence of the judge, prosecutor, or sheriff, may satisfy that reporting requirement by instead reporting:
(a) The city or town; and
(b) The type of residence, such as a single-family or multifamily residence, and the nature of ownership.
[Statutory Authority: RCW 42.17A.110(1), 2019 c 428, and 2019 c 261. WSR 20-02-062, § 390-24-200, filed 12/24/19, effective 1/24/20. Statutory Authority: RCW 42.17A.110. WSR 12-03-002, § 390-24-200, filed 1/4/12, effective 2/4/12. Statutory Authority: RCW 42.17.370(1). WSR 02-03-018, § 390-24-200, filed 1/4/02, effective 2/4/02. Statutory Authority: RCW 42.17.370. WSR 01-10-053, § 390-24-200, filed 4/26/01, effective 6/1/01. Statutory Authority: RCW 42.17.370(1). WSR 88-20-029 (Order 88-04), § 390-24-200, filed 9/29/88; WSR 86-08-030 (Order 86-02), § 390-24-200, filed 3/26/86; Order 63, § 390-24-200, filed 9/10/75.]



PDF390-24-201

Report of compensation by limited partnerships, limited liability partnerships, limited liability companies, and similar entities.

For the purposes of filing financial disclosures required by RCW 42.17A.710:
(1) The terms partnership, general partnership, limited partnership, limited liability partnership, and limited liability company as defined in Title 25 RCW will apply.
(2) A person filing a personal financial affairs statement shall report the name of any limited partnership, limited liability partnership, limited liability company, professional limited liability company, and similar entity in which the person or member of the person's immediate family holds:
(a) Any office, directorship, or any general partnership interest, including the title held; and
(b) Any ownership interest of ten percent or more.
(3) In addition to the requirements under subsection (2) of this section, the person shall also report the following:
(a) Regarding a governmental unit in which the filer seeks or holds any office or position, if the entity has received compensation during the reporting period from the governmental unit, the value of the compensation and the consideration given or performed in exchange for the compensation; and
(b) The name of each governmental unit, corporation, partnership, joint venture, sole proprietorship, association, union, or other business or commercial entity from which the entity has received compensation in the amount equal to or greater than the amount specified in WAC 390-24-010 and 390-24-020 (the F-1 reporting forms) during the reporting period and the consideration given or performed in exchange for the compensation.
[Statutory Authority: RCW 42.17A.110, [42.17A.]120, and [42.17A.]710. WSR 21-04-073, § 390-24-201, filed 1/29/21, effective 3/1/21. Statutory Authority: RCW 42.17A.110. WSR 12-03-002, § 390-24-201, filed 1/4/12, effective 2/4/12. Statutory Authority: RCW 42.17.241 (1)(n) and 42.17.370. WSR 06-21-010, § 390-24-201, filed 10/6/06, effective 11/6/06.]



PDF390-24-202

Report of compensation from sales commissions.

When a person receives compensation in the form of a commission on sales, the reporting of the compensation, required in RCW 42.17A.710, shall include:
(1) The name and address of the person or persons through whom a commission was paid;
(2) For purposes of RCW 42.17A.710 (1)(f), the name and address of each person (other than an individual) for whom a service was rendered or to whom a product was sold that resulted in a commission of $2,400 or more in the aggregate;
(3) For purposes of RCW 42.17A.710 (1)(g)(i), the name and address of each governmental unit for whom a service was rendered or to whom a product was sold that resulted in a commission;
(4) For purposes of RCW 42.17A.710 (1)(g)(ii), the name and address of each person (other than an individual) for whom a service was rendered or to whom a product was sold that resulted in a commission of $12,000 or more in the aggregate.
[Statutory Authority: RCW 42.17A.110 and 42.17A.125(2). WSR 15-01-066, § 390-24-202, filed 12/11/14, effective 1/11/15. Statutory Authority: RCW 42.17A.110. WSR 12-03-002, § 390-24-202, filed 1/4/12, effective 2/4/12. Statutory Authority: RCW 42.17.370(1). WSR 08-01-070, § 390-24-202, filed 12/14/07, effective 1/14/08. Statutory Authority: RCW 42.17.370. WSR 92-08-105, § 390-24-202, filed 4/1/92, effective 5/2/92.]



PDF390-24-203

Reporting of field trips and other excursions.

(1) All persons required to file reports pursuant to RCW 42.17A.615 who provide field trips or other excursions to elected and appointed officials, and other individuals required to file the Personal Financial Affairs Statement (PDC Form F-1) shall file, on the appropriate monthly L-2 or L-2 Memo Report, the identity of persons attending the field trip or other excursion along with the date, pro rata cost, and a brief description of the field trip or other excursion.
(2) All persons required to file pursuant to RCW 42.17A.710 who attend a field trip or other excursion paid for or provided by a lobbyist, lobbyist employer, or other person paying for or providing field trips or other excursions shall report the date, name of the person paying for or providing the field trip or excursion, pro rata cost attributable to the filer, applicable code value, and a brief description of the field trip or other excursion as part of the F-1 statement that covers the date of the field trip or other excursion.
[Statutory Authority: RCW 42.17A.110. WSR 12-03-002, § 390-24-203, filed 1/4/12, effective 2/4/12. Statutory Authority: RCW 42.17.370(1). WSR 00-22-059, § 390-24-203, filed 10/27/00, effective 11/27/00.]



PDF390-24-205

Reporting on compensation received for legislation prepared, promoted or opposed, for the statement of financial affairs (F-1).

Pursuant to RCW 42.17A.710(1)(e), as part of the F-1, unless part of their duties as an elected official, state executive officer, or professional staff member of a governmental entity, if an official has prepared, provided, or opposed any legislation, rule, rate, or standard for compensation, the official must provide information regarding:
(1) Each person for whom such services have been provided and the subject area about which the reporting official has prepared, promoted or opposed legislation, rule, rate, or standard; and
(2) The current or deferred compensation received or promised for said service for each person.
[Statutory Authority: RCW 42.17A.110(1), 2019 c 428, and 2019 c 261. WSR 20-02-062, § 390-24-205, filed 12/24/19, effective 1/24/20. Statutory Authority: RCW 42.17.370(1). WSR 86-08-030 (Order 86-02), § 390-24-205, filed 3/26/86; Order 90, § 390-24-205, filed 1/20/77.]



PDF390-24-210

Report of officers and directors of financial institutions.

An elected official or candidate who is an officer or director of a financial institution may comply in part with RCW 42.17A.710 (1)(g)(ii) by incorporating by reference a list of the financial institution's officers and directors if such a list has been filed with the commission by the financial institution in the current year.
[Statutory Authority: RCW 42.17A.110. WSR 12-03-002, § 390-24-210, filed 1/4/12, effective 2/4/12. Statutory Authority: RCW 42.17.370(1). WSR 86-08-030 (Order 86-02), § 390-24-210, filed 3/26/86; Order 77, § 390-24-210, filed 6/2/76.]



PDF390-24-211

Reporting on public or private office held for the statement of financial affairs (F-1).

(1) An elected official or executive state officer is not required to report the office, directorship, or position held in a public or private office for service on a governmental board, commission, association, or functional equivalent, when such service is part of the elected official's or executive state officer's official duties.
(2) Such "official duties" may include service in an elected position of a board, commission, or association of which general membership in such organization is part of the official's or officer's official duties.
[Statutory Authority: RCW 42.17A.110, [42.17A.]120, and [42.17A.]710. WSR 21-04-073, § 390-24-211, filed 1/29/21, effective 3/1/21. Statutory Authority: RCW 42.17A.110(1), 2019 c 428, and 2019 c 261. WSR 20-02-062, § 390-24-211, filed 12/24/19, effective 1/24/20.]



PDF390-24-301

Changes in dollar amounts of reporting thresholds and code values for the statement of financial affairs (F-1).

Pursuant to the commission's authority in RCW 42.17A.125 to revise the monetary reporting thresholds and code values found in chapter 42.17A RCW to reflect changes in economic conditions, the following revisions are made:
Statutory
Section
Subject Matter
Amount Enacted
or Last Revised
Revision Effective
January 12, 2015
.710 (1)(b)
Bank Accounts
$20,000
$24,000
.710 (1)(b)
Other Intangibles
$2,000
$2,400
.710 (1)(c)
Creditors
$2,000
$2,400
.710 (1)(f)
Compensation
$2,000
$2,400
.710 (1)(g)(ii)
Compensation to
Business Entity
$10,000
$12,000
.710 (1)(g)
Bank Interest Paid
$2,400
$2,900
.710 (1)(h)
Real Property-
Acquired
$10,000
$12,000
.710 (1)(i)
Real Property-
Divested
$10,000
$12,000
.710 (1)(j)
Real Property-
Held
$10,000
$12,000
.710 (1)(k)
Real Property-
Business
$20,000
$24,000
.710 (1)(l)
Food and Beverages
$50
 
Statutory
Section
Subject Matter
Amount Last Revised
Revision Effective
May 21, 2019
.710 (2)
Dollar Code A
Up to $4,449
Up to $29,999
 
Dollar Code B
$4,500-$23,999
$30,000-$59,999
 
Dollar Code C
$24,000-$47,999
$60,000-$99,999
 
Dollar Code D
$48,000-$119,999
$100,000-$199,999
 
Dollar Code E
$120,000 and up
$200,000-$499,999
 
Dollar Code F
 
$500,000-$749,999
 
Dollar Code G
 
$750,000-$999,999
 
Dollar Code H
 
$1,000,000 or more
[Statutory Authority: RCW 42.17A.110(1), 2019 c 428, and 2019 c 261. WSR 20-02-062, § 390-24-301, filed 12/24/19, effective 1/24/20. Statutory Authority: RCW 42.17A.110 and 42.17A.125(2). WSR 15-01-066, § 390-24-301, filed 12/11/14, effective 1/11/15. Statutory Authority: RCW 42.17A.110. WSR 12-03-002, § 390-24-301, filed 1/4/12, effective 2/4/12. Statutory Authority: RCW 42.17.370(1). WSR 08-01-070, § 390-24-301, filed 12/14/07, effective 1/14/08. Statutory Authority: RCW 42.17.370 (1) and (11) and 42.17.241 (1)(n). WSR 97-23-020, § 390-24-301, filed 11/10/97, effective 1/1/98.]