BYLAWS:
ARTICLE I
NAME
This organization shall be known as the "Section of Taxation of the Washington State Bar Association" (and is hereinafter referred to as "this Section").
ARTICLE II
PURPOSES
The purposes of this Section shall be to further the knowledge of the members of this Section and the Bar in areas of the law involving federal, state and local taxation, and to form an available working unit to assist in the activities of the Washington State Bar Association (hereinafter referred to as the "W.S.B.A.") and otherwise to further the interests of the W.S.B.A. and of the legal profession as a whole.
ARTICLE III
MEMBERSHIP
Any active member in good standing of the Bar of the State of Washington may be enrolled as a member of this Section upon request and payment of annual Section dues in the amount and for the purpose approved by the Board of Governors of the Washington State Bar Association pursuant to ARTICLE VI, Section 5 of these Bylaws.
ARTICLE IV
OFFICERS
The officers of this Section shall be as follows: President, President-Elect, Secretary and Treasurer.
ARTICLE V
DUTIES OF OFFICERS
Section 1.President.
The President, as chief executive officer, shall preside at all
meetings of the Council and have such other executive powers and
perform such other duties as are not inconsistent with these
Bylaws or with the Bylaws of the W.S.B.A. and the Washington State
Bar Act.
Section 2. President-Elect.
The President-Elect shall perform all the duties of the President
during the latter's absence or inability to act,and when so acting
shall have all the powers of, and be subject to all the
restrictions upon the President. The President-Elect shall have
such other powers and perform such other duties not inconsistent
with these Bylaws as from time to time may be prescribed by the
President or by the Counci1.
Section 3.Secretary.
The Secretary shall be responsible for the taking of minutes at
each meeting of this Section and the Council, and the
transcription and the distribution of such minutes to the members
of this Section.
Section 4. Treasurer.
The Treasurer shall be responsible for maintaining accurate
financial records of this Section, for collecting the dues of this
Section and for making the necessary disbursements thereof,
subject to such procedures as shall be prescribed by the Council
or by the Board of Governors of the W. S. B. A.
Section 5. Term.
The term of office of each of the Section's annual officers shall
commence at the close of the meeting. No officer shall succeed
himself.
ARTICLE VI
COUNCIL
Section 1. Membership.
There shall be a Council composed of all of the officers of this
Section, the immediate past President of this Section if he or she
shall be a member of this Section and the President of each of the
standing committees of this section. The President of this Section
shall be entitled to invite other members of the W.S.B.A. to serve
on the Council. Such invitees shall be limited to a maximum of
three.
Section 2. Term.
The term of office of each member of the Council shall be for one
year and until such member's successor is elected or appointed.
Section 3. Duties.
The Council shall supervise and direct the affairs and determine
the policies of this Section, subject to and in accordance with
these Bylaws, the Bylaws of the W.S.B.A. and the Washington State
Bar Act.
Section 4. Meetings.
The Council may act at a meeting duly called or by a poll of each
member of the Council. A majority of the Council shall constitute
a quorum to transact business. Meetings shall be called by the
President or may be called by a majority of the members of the
Council, and written notice of such meetings shall be given to
members of the Council not less than two days prior to such
meeting. A poll of the members of the Council shall be conducted
by the President by telephone and/or by mail.
Section 5.Dues.
The Council shall have the right to assess annual Section
membership dues upon each member of this Section.
ARTICLE VII
COMMITTEES
Section 1.Standing Committees.
The President shall have the power to designate the standing
committees of this Section. Each standing committee shall have not
less than three members. The president of each standing committee
to serve for the ensuing year shall be selected by the
President-Elect in office just prior to the annual meeting, upon
the approval of a majority of the Council. In addition, the
President shall have the power, without the need for Council
approval, to appoint such interim committees as are necessary for
the purposes of furthering the objectives of this Section.
Section 2. Members.
The members of the standing committees shall be any member of this
Section who elects to participate in a standing committee.
Section 3. Term.
The terms of the President of each committee shall be a maximum of
three years unless an extension is specifically approved by a
majority of the Council.
ARTICLE VIII
MEETINGS OF MEMBERS
Section 1.Meetings.
This Section shall hold the annual meeting of its members at a
time and place to be determined by the Council between February 1
and May 31 each year. Special meetings of the members may be
called by the President, President-Elect or by a majority of the
members of the Council.
Section 2. Notices.
Notice of the time and place of all meetings shall be given to all
members of this Section at least five days prior thereto.
Section 3. Quorum.
Ten members shall constitute a quorum for the transaction of
business at any meeting of this Section.
Section 4. Rules of Order.
All meetings of this Section shall be conducted in accordance with
Robert's "Rules of order, Newly Revised."
ARTICLE IX
AMENDMENTS TO BYLAWS
These Bylaws may be amended at any meeting of the members of this Section called for that purpose by a two-thirds vote of the members present, subject, nevertheless, to the further approval of any such amendment by the Board of Governors of the W.S.B.A.
ARTICLE X
ELECTIONS
Section 1.Time.
This Section shall hold a regular annual election of officers,
except for the office of President, which shall automatically be
filled by the President-Elect. The date of the regular annual
election shall be at the annual meeting of this Section as
provided in ARTICLE VIII, Section 1. section 2. Nominating
Committee. There shall be a Nominating Committee of the immediate
past President, current President and President-Elect. The
Nominating Committee shall nominate one or more members of this
Section for each of the offices of President-Elect, Secretary and
Treasurer. The written report of the Nominating Committee stating
the names of the persons so nominated shall be forwarded to the
President of this Section at least 15 days prior to the regular
annual election, and the members of this Section shall be notified
of such nominations in the notice of annual meeting as provided in
ARTICLE VIII, Section 2.
ADOPTED at Tax Section membership meeting on 3/20/92
APPROVED by WSBA Board of Governors on 4/11/92