# WAC 458-50-030: WAC 458-50-030. Annual reports — Contents

> Washington · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_030

## Section

- **Citation:** WAC 458-50-030
- **Heading:** WAC 458-50-030. Annual reports — Contents
- **Jurisdiction:** Washington
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Administrative Code / Title 458 / Chapter 458-50 / Section 458-50-030

## Text

The annual report must be completed on the template furnished on the department's website at: http://www.dor.wa.gov . The annual report must contain such information as is required to enable the department to determine the true and fair value of a company's operating property in the state and the apportionment thereof to the several counties and taxing districts as part of the apportionment report discussed in WAC 458-50-110 . The annual report must be signed by the president, treasurer or other responsible official of the company.
(1) In determining what types of information are required to be included in the annual report, the department may take into account, among other factors, the necessity and worth of such information in valuing, allocating, apportioning, or assessing operating property; whether such information is of the type customarily maintained by the industry for internal accounting or regulatory agency purposes; and the cost and difficulty of obtaining or maintaining such information. The department's determination is final, and no company is excused from providing such information except upon a clear showing that undue hardship would result.
(2) On or before December 1st of the year preceding the calendar year to be covered by the annual report, the department must notify the companies of the types of information required to be included in the annual report for such forthcoming year.

## Nearby sections

- [WAC 458-50-020 WAC 458-50-020. Annual reports — Duty to file](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_020.md)
- [WAC 458-50-030 WAC 458-50-030. Annual reports — Contents](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_030.md)
- [WAC 458-50-040 WAC 458-50-040. Annual reports—Time of filing—Extension of time](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_040.md)
- [WAC 458-50-060 WAC 458-50-060. Failure to make report — Default valuation — Penalty — Estoppel](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_060.md)
- [WAC 458-50-070 WAC 458-50-070. Annual assessment—Procedure](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_070.md)
- [WAC 458-50-080 WAC 458-50-080. True cash value—Criteria](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_080.md)
- [WAC 458-50-085 WAC 458-50-085. Computer software—Definitions—Valuation—Centrally assessed utilities](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_085.md)
- [WAC 458-50-090 WAC 458-50-090. Methods of valuation](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_090.md)
- [WAC 458-50-100 WAC 458-50-100. Apportionment of operating property to the various counties and taxing districts](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_100.md)
- [WAC 458-50-110 WAC 458-50-110. Apportionment reports](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_110.md)
- [WAC 458-50-120 WAC 458-50-120. Notification of real estate transfers](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_120.md)
- [WAC 458-50-130 WAC 458-50-130. Taxing district boundary changes — Estoppel](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_130.md)
- [WAC 458-50-150 WAC 458-50-150. Intangible personal property exemption—Introduction](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_150.md)
- [WAC 458-50-160 WAC 458-50-160. Exempt intangible property distinguished from other intangibles](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_160.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_030. Check the current official text before relying on it. Not legal advice.