# RCW 82.04.020: RCW 82.04.020: "Tax year," "taxable year."

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S020

## Section

- **Citation:** RCW 82.04.020
- **Heading:** RCW 82.04.020: "Tax year," "taxable year."
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 04 / Section 020

## Text

"Tax year" or "taxable year" means either the calendar year, or the taxpayer's fiscal year when permission is obtained from the department of revenue to use a fiscal year in lieu of the calendar year.

## Nearby sections

- [RCW 82.04.010 RCW 82.04.010: Introductory.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S010.md)
- [RCW 82.04.020 RCW 82.04.020: "Tax year," "taxable year."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S020.md)
- [RCW 82.04.030 RCW 82.04.030: "Person," "company."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S030.md)
- [RCW 82.04.035 RCW 82.04.035: "Plantation Christmas trees."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S035.md)
- [RCW 82.04.040 RCW 82.04.040: "Sale," "casual or isolated sale," "lease or rental," "adoption fee," "animal care and control agency," "animal rescue group," "animal rescue organization," "senior living community."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S040.md)
- [RCW 82.04.050 RCW 82.04.050: "Sale at retail," "retail sale."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S050.md)
- [RCW 82.04.051 RCW 82.04.051: "Services rendered in respect to"—Taxation of hybrid or subsequent agreements.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S051.md)
- [RCW 82.04.060 RCW 82.04.060: "Sale at wholesale," "wholesale sale."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S060.md)
- [RCW 82.04.062 RCW 82.04.062: "Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion—Computation of tax.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S062.md)
- [RCW 82.04.065 RCW 82.04.065: Telephone, telecommunications, and ancillary services—Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S065.md)
- [RCW 82.04.066 RCW 82.04.066: "Engaging within this state," "engaging within the state."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S066.md)
- [RCW 82.04.067 RCW 82.04.067: Substantial nexus—Engaging in business.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S067.md)
- [RCW 82.04.070 RCW 82.04.070: "Gross proceeds of sales."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S070.md)
- [RCW 82.04.080 RCW 82.04.080: "Gross income of the business."](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S080.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C04_S020. Check the current official text before relying on it. Not legal advice.