Statutes > Washington Statutes > Title 82 - Excise taxes > 82.04 - Business and occupation tax. > 82.04.4332 - Deductions -- Tuition fees of foreign degree-granting institutions.

82.04.4332 - Deductions -- Tuition fees of foreign degree-granting institutions.

Deductions — Tuition fees of foreign degree-granting institutions.

An approved branch campus of a foreign degree-granting institution in compliance with chapter 28B.90 RCW is considered an educational institution for the purpose of the deduction of tuition fees provided by RCW 82.04.170 in those instances where it is recognized as an organization exempt from income taxes pursuant to 26 U.S.C. Sec. 501(c).

[1993 c 181 § 10.]