{"data":{"id":"us-wa/rcw-82.38.400","jurisdiction":"us-wa","citation":"RCW 82.38.400","heading":"Reports exempt from public inspection and copying.","body":"(1) Reports submitted to the department under RCW 82.38.150 are personal information under RCW 42.56.230(4)(b) and are exempt from public inspection and copying.\n(2) This section does not:\n(a) Restrict the department from providing summary or aggregate data where the taxpayer's right to privacy or an unfair competitive disadvantage can reasonably be protected;\n(b) Prevent the department from entering into data-sharing agreements containing these records with a federal, state, or local agency;\n(c) Restrict sharing with law enforcement for purposes of investigation or enforcement;\n(d) Prevent the voluntary sharing of or authorization to access a taxpayer's own information to the taxpayer or their authorized representative; or\n(e) Restrict sharing required under RCW 82.38.260(6).","path":["Title 82","Chapter 82.38"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.38.400","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:29:10Z","sha256":"5018894c4c974408358a9a90dbd0d6df768d5186a6b0c892c66b86b759fceb9c","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.38.390","next":"us-wa/rcw-82.38.410"},"notice":"GroundRules: Original legal text. Not legal advice."}