RCW 48.14.030
Tax statement.
The insurer shall file with the commissioner as part of its annual statement a statement of premiums so collected or received according to such form as shall be prescribed and furnished by the commissioner. In every such statement the reporting of premiums for tax purposes shall be on a written basis or on a paid-for basis consistent with the basis required by the annual statement.
[1947 c 79 § .14.03; Rem. Supp. 1947 § 45.14.03.]
Structure Revised Code of Washington
Chapter 48.14 - Fees and Taxes.
48.14.0201 - Premiums and prepayments tax—Health care services—Exemptions—State preemption.
48.14.022 - Taxes—Exemptions and deductions.
48.14.025 - Prepayment of tax obligations under RCW 48.14.020.
48.14.027 - Exemption for state health care premiums before July 1, 1990.
48.14.040 - Retaliatory provision.
48.14.060 - Failure to pay tax—Penalty.
48.14.080 - Premium tax in lieu of other forms—Exceptions—Definition.
48.14.090 - Determining amount of direct premium taxable in this state.
48.14.100 - Foreign or alien insurers, continuing liability for taxes.