82.32.350 - Closing agreements authorized. - Washington Statutes

Closing agreements authorized.

The department may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the preceding chapters of this title for any taxable period or periods.

[1971 ex.s. c 299 § 23; 1961 c 15 § 82.32.350. Prior: 1945 c 251 § 1; Rem. Supp. 1945 § 8370-225.]

Notes: Effective dates -- Severability -- 1971 ex.s. c 299: See notes following RCW 82.04.050.