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    • Legislation USA
    • Revised Code of Washington
    • Title 35 - Cities and Towns
    • Chapter 35.102 - Municipal Business and Occupation Tax.
    • 35.102.100 - Claim period.

    Revised Code of Washington
    Chapter 35.102 - Municipal Business and Occupation Tax.
    35.102.100 - Claim period.

    RCW 35.102.100
    Claim period.

    The provisions relating to the time period allowed for an assessment or correction of an assessment for additional taxes, penalties, or interest shall be in accordance with chapter 82.32 RCW.

    [ 2003 c 79 § 10.]

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    Structure Revised Code of Washington

    Revised Code of Washington

    Title 35 - Cities and Towns

    Chapter 35.102 - Municipal Business and Occupation Tax.

    35.102.010 - Findings—Intent.

    35.102.020 - Limited scope—Utility businesses.

    35.102.030 - Definitions.

    35.102.040 - Model ordinance—Mandatory provisions.

    35.102.050 - Nexus required.

    35.102.060 - Multiple taxation—Credit system.

    35.102.070 - Reporting frequency.

    35.102.080 - Computation of interest.

    35.102.090 - Penalties.

    35.102.100 - Claim period.

    35.102.110 - Refund period.

    35.102.120 - Definitions—Tax classifications.

    35.102.130 - Allocation and apportionment of income.

    35.102.1301 - Municipal business and occupation tax—Study of potential net fiscal impacts.

    35.102.140 - Municipal business and occupation tax—Implementation by cities—Contingent authority.

    35.102.145 - Municipal business and occupation tax—Confidentiality, privilege, and disclosure.

    35.102.150 - Allocation of income—Printing and publishing activities.

    35.102.160 - Professional employer organizations—Tax deduction.

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