Exemptions—Rounding-up adjustments—No deduction for rounding-down adjustments.

This chapter does not apply to amounts received from rounding-up adjustments made under RCW 1.100.010. No deduction is allowed under this chapter for rounding-down adjustments made under RCW 1.100.010.

[ 2026 c 138 s 4.]

Notes:

Automatic expiration date and tax preference performance statement exemption—2026 c 131: See note following RCW 1.100.010.