# RCW 48.14.022: RCW 48.14.022: Taxes—Exemptions and deductions

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S022

## Section

- **Citation:** RCW 48.14.022
- **Heading:** RCW 48.14.022: Taxes—Exemptions and deductions
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 48 / Chapter 14 / Section 022

## Text

(1) The taxes imposed in RCW 48.14.020 and 48.14.0201 do not apply to premiums and prepayments collected or received for policies of insurance issued under RCW 48.41.010 through 48.41.210 . (2) In computing tax due under RCW 48.14.020 and 48.14.0201 , there may be deducted from taxable premiums and prepayments the amount of any assessment against the taxpayer under RCW 48.41.010 through 48.41.210 . Any portion of the deduction allowed in this section which cannot be deducted in a tax year without reducing taxable premiums below zero may be carried forward and deducted in successive years until the deduction is exhausted.

## Nearby sections

- [RCW 48.14.010 RCW 48.14.010: Fee schedule.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S010.md)
- [RCW 48.14.020 RCW 48.14.020: Premium taxes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S020.md)
- [RCW 48.14.021 RCW 48.14.021: Reduction of tax—Policies connected with pension, etc., plans exempt or qualified under internal revenue code.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S021.md)
- [RCW 48.14.022 RCW 48.14.022: Taxes—Exemptions and deductions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S022.md)
- [RCW 48.14.025 RCW 48.14.025: Prepayment of tax obligations under RCW 48.14.020.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S025.md)
- [RCW 48.14.027 RCW 48.14.027: Exemption for state health care premiums before July 1, 1990.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S027.md)
- [RCW 48.14.030 RCW 48.14.030: Tax statement.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S030.md)
- [RCW 48.14.040 RCW 48.14.040: Retaliatory provision.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S040.md)
- [RCW 48.14.060 RCW 48.14.060: Failure to pay tax—Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S060.md)
- [RCW 48.14.070 RCW 48.14.070: Refunds.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S070.md)
- [RCW 48.14.080 RCW 48.14.080: Premium tax in lieu of other forms—Exceptions—Definition.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S080.md)
- [RCW 48.14.090 RCW 48.14.090: Determining amount of direct premium taxable in this state.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S090.md)
- [RCW 48.14.095 RCW 48.14.095: Unlawful or delinquent insurers or taxpayers—Computing the tax payable—Risks, exposures, or enrolled participants only partially in state.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S095.md)
- [RCW 48.14.100 RCW 48.14.100: Foreign or alien insurers, continuing liability for taxes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S100.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S022. Check the current official text before relying on it. Not legal advice.