{"data":{"id":"us-wa/rcw-82a.04.540","jurisdiction":"us-wa","citation":"RCW 82A.04.540","heading":"Estimation agreements.","body":"The department may reasonably estimate the items of business or nonbusiness income of a taxpayer having an office within the state and one or more other states or foreign countries which may be apportioned or allocated to the state and may enter into estimation agreements with such taxpayers for the determination of their liability for the tax imposed by this chapter.","path":["Title 82A","Chapter 82A.04"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82A.04.540","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:32:14Z","sha256":"8d8510a1a41b5e1aa40f208bb20aecd7c9e7be007b55030a053a9d3a7cdcf58f","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82a.04.530","next":"us-wa/rcw-82a.04.550"},"notice":"GroundRules: Original legal text. Not legal advice."}