WACs > Title 458 > Chapter 458-28 > Section 458-28-010
Beginning of Chapter
No agency filings affecting this section since 2003
Scope of rule.
Chapter 134, Laws of 1972 ex. sess., authorizes cities and towns to impose a license fee or tax on financial institutions. Financial institutions having business locations in cities and towns which levy a tax upon gross income or gross receipts for the privilege of engaging in business shall divide their gross income for purposes of computing income earned in the cities, towns or unincorporated areas in which such places of business are located in accordance with these rules.
[Order ET 72-1, Â§ 458-28-010, filed 9/29/72.]