{"data":{"id":"us-wa/rcw-82.42.260","jurisdiction":"us-wa","citation":"RCW 82.42.260","heading":"Reports exempt from public inspection and copying.","body":"(1) Reports submitted to the department under RCW 82.42.140 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; or\n(d) Prevent the voluntary sharing of or authorization to access a taxpayer's own information to the taxpayer or their authorized representative.","path":["Title 82","Chapter 82.42"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.42.260","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:29:22Z","sha256":"3b07ac4c99b97c29e52e502cd675a689e10ebd44f0133a235c654274c72465f0","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.42.250","next":"us-wa/rcw-82.42.270"},"notice":"GroundRules: Original legal text. Not legal advice."}