83.100.200 - Administration -- Rules. - Washington Statutes

Administration — Rules.

The department shall adopt such rules as may be necessary to carry into effect the provisions of this chapter, including rules relating to returns for taxes due under this chapter. The rules shall have the same force and effect as if specifically set forth in this chapter, unless declared invalid by a judgment of a court of record not appealed from.

[1988 c 64 § 19.]