RCW 84.12.390
Rules and regulations.
The department of revenue shall have the power to make such rules and regulations, not inconsistent herewith, as may be convenient and necessary to enforce and carry out the provisions of this chapter.
[ 1975 1st ex.s. c 278 § 172; 1961 c 15 § 84.12.390. Prior: 1935 c 123 § 18; RRS § 11156-18. Formerly RCW 84.08.070, part.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Structure Revised Code of Washington
Chapter 84.12 - Assessment and Taxation of Public Utilities.
84.12.210 - Property used but not owned deemed sole operating property of owning company.
84.12.220 - Jurisdiction to determine operating, nonoperating property.
84.12.230 - Annual reports to be filed.
84.12.240 - Access to books and records.
84.12.250 - Depositions may be taken.
84.12.260 - Default valuation by department of revenue—Penalty—Estoppel.
84.12.270 - Annual assessment—Sources of information.
84.12.280 - Classification of real and personal property.
84.12.300 - Valuation of interstate utility—Apportionment of system value to state.
84.12.310 - Deduction of nonoperating property.
84.12.320 - Persons bound by notice.
84.12.330 - Assessment roll—Notice of valuation.
84.12.340 - Hearings on assessment, time and place of.
84.12.350 - Apportionment of value by department of revenue.
84.12.360 - Basis of apportionment.
84.12.370 - Certification to county assessor—Entry upon tax rolls.