RCW 82.38.400
135 words·~1 min read·
/wa/title-82/chapter-82-38/82-38-400·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(2)This section does not:
(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;
(b)Prevent the department from entering into data-sharing agreements containing these records with a federal, state, or local agency;
(c)Restrict sharing with law enforcement for purposes of investigation or enforcement;
(d)Prevent the voluntary sharing of or authorization to access a taxpayer's own information to the taxpayer or their authorized representative; or
(e)Restrict sharing required under RCW 82.38.260 (6).
[ 2024 c 1 s 14 .]
Notes:
Effective date — 2024 c 1: See note following RCW 46.87.020 .