(1) The following provisions of chapter 82.32 RCW have full force and application with respect to the taxes imposed under this chapter unless the context clearly requires otherwise: RCW 82.32.110, 82.32.120, 82.32.130, 82.32.320, and 82.32.340. The definitions in this chapter have full force and application with respect to the application of chapter 82.32 RCW to this chapter unless the context clearly requires otherwise.

     (2) The department may enter into closing agreements as provided in RCW 82.32.350 and 82.32.360.

[2005 c 516 § 15; 1996 c 149 § 18.]

NOTES:

     Finding -- Intent--Application--Severability -- Effective date -- 2005 c 516: See notes following RCW 83.100.040.

     Findings -- Intent -- Effective date -- 1996 c 149: See notes following RCW 82.32.050.