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RCWs > Title 82 > Chapter 82.32

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Chapter 82.32 RCW

GENERAL ADMINISTRATIVE PROVISIONS

Complete Chapter | RCW Dispositions

RCW Sections

82.32.010	Application of chapter stated.
82.32.020	Definitions.
82.32.023	Definition of product for agreement purposes.
82.32.026	Registration -- Seller's agent -- Streamlined sales and use tax agreement.
82.32.030	Registration certificates -- Threshold levels -- Central registration system.
82.32.033	Registration certificates -- Special events -- Promoter's duties -- Penalties -- Definitions.
82.32.045	Taxes -- When due and payable -- Reporting periods -- Verified annual returns -- Relief from filing requirements.
82.32.050	Deficient tax or penalty payments -- Notice -- Interest -- Limitations -- Time extension or correction of an assessment during state of emergency.
82.32.052	Interest and penalties -- Waiver for amounts unpaid as of February 1, 2011.
82.32.055	Interest and penalties -- Waiver for military personnel.
82.32.060	Excess payment of tax, penalty, or interest -- Credit or refund -- Payment of judgments for refund.
82.32.062	Additional offset for excess payment of sales tax.
82.32.065	Tax refund to consumer under new motor vehicle warranty laws -- Credit or refund to new motor vehicle manufacturer.
82.32.070	Records to be preserved -- Examination -- Estoppel to question assessment -- Unified business identifier account number records.
82.32.080	Payment by check -- Electronic funds transfer -- Rules -- Mailing returns or remittances -- Time extension -- Deposits -- Time extension during state of emergency -- Records -- Payment must accompany return.
82.32.085	Electronic funds transfer -- Generally.
82.32.087	Direct pay permits.
82.32.090	Late payment -- Disregard of written instructions -- Evasion -- Penalties.
82.32.100	Failure to file returns or provide records -- Assessment of tax by department -- Penalties and interest.
82.32.105	Waiver or cancellation of penalties or interest -- Rules.
82.32.110	Examination of books or records -- Subpoenas -- Contempt of court.
82.32.117	Application for court approval of subpoena prior to issuance -- No notice required.
82.32.120	Oaths and acknowledgments.
82.32.130	Notice and orders -- Service.
82.32.135	Notice, assessment, other information -- Electronic delivery.
82.32.140	Taxpayer quitting business -- Liability of successor.
82.32.145	Limited liability business entity -- Terminated, dissolved, abandoned, insolvent -- Collection of unpaid trust fund taxes.
82.32.150	Contest of tax -- Prepayment required -- Restraining orders and injunctions barred.
82.32.160	Correction of tax -- Administrative procedure -- Conference -- Determination by department.
82.32.170	Reduction of tax after payment -- Petition -- Conference -- Determination by department.
82.32.180	Court appeal -- Procedure.
82.32.190	Stay of collection pending suit -- Interest.
82.32.200	Stay of collection -- Bond--Interest.
82.32.210	Tax warrant -- Filing -- Lien -- Effect.
82.32.212	Tax warrant -- Notice of lien.
82.32.215	Revocation of certificate of registration.
82.32.220	Execution of warrant -- Levy upon property -- Satisfaction.
82.32.230	Agent of the department of revenue may execute.
82.32.235	Notice and order to withhold and deliver property due or owned by taxpayer -- Bond -- Judgment by default.
82.32.237	Notice and order to withhold and deliver -- Continuing lien -- Effective date.
82.32.240	Tax constitutes debt to the state -- Priority of lien.
82.32.245	Search for and seizure of property -- Warrant -- Procedure.
82.32.260	Payment condition to dissolution or withdrawal of corporation.
82.32.265	Use of collection agencies to collect taxes outside the state.
82.32.270	Accounting period prescribed.
82.32.280	Tax declared additional.
82.32.290	Unlawful acts -- Penalties.
82.32.291	Reseller permit -- Unlawful use--Penalty--Rules.
82.32.300	Department of revenue to administer -- Chapters enforced by liquor control board.
82.32.310	Immunity of officers, agents, etc., of the department of revenue acting in good faith.
82.32.320	Revenue to state treasurer -- Allocation for return or payment for less than the full amount due.
82.32.330	Disclosure of return or tax information.
82.32.340	Chargeoff of uncollectible taxes -- Destruction of files and records.
82.32.350	Closing agreements authorized.
82.32.360	Conclusive effect of agreements.
82.32.380	Revenues to be deposited in general fund.
82.32.393	Thermal electric generation facilities with tax exemptions for air pollution control equipment -- Payments upon cessation of operation.
82.32.394	Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.
82.32.410	Written determinations as precedents.
82.32.430	Liability for tax rate calculation errors -- Geographic information system.
82.32.440	Project on sales and use tax exemption requirements.
82.32.450	Natural or manufactured gas, electricity -- Maximum combined credits and deferrals allowed -- Availability of credits and deferrals.
82.32.470	Transfer of sales and use tax on toll projects.
82.32.480	Washington forest products commission -- Disclosure of taxpayer information.
82.32.490	Electronic database for use by mobile telecommunications service provider.
82.32.495	Liability of mobile telecommunications service provider if no database provided.
82.32.500	Determination of taxing jurisdiction for telecommunications services.
82.32.505	Telecommunications services -- Place of primary use.
82.32.510	Scope of mobile telecommunications act -- Identification of taxable and nontaxable charges.
82.32.515	Applicability of telephone and telecommunications definitions.
82.32.520	Sourcing of calls.
82.32.525	Purchaser's cause of action for over-collected sales or use tax.
82.32.530	Seller nexus.
82.32.532	Digital products -- Nexus.
82.32.533	Digital products -- Amnesty.
82.32.534	Annual report requirement for tax preferences.
82.32.550	"Commercial airplane," "component," and "superefficient airplane" -- Definitions.
82.32.555	Telecommunications and ancillary services taxes -- Identification of taxable and nontaxable charges.
82.32.580	Sales and use tax deferral -- Historic automobile museum.
82.32.585	Annual survey requirement for tax preferences.
82.32.590	Annual surveys or reports for tax incentives -- Failure to file.
82.32.600	Annual surveys or reports for tax incentives -- Electronic filing.
82.32.655	Tax avoidance.
82.32.660	Tax avoidance -- Statutory application.
82.32.700	Administration of the sales and use tax for hospital benefit zones.
82.32.710	Professional employer organizations--Eligibility for tax incentives -- Responsibility for reports/surveys.
82.32.715	Monetary allowances -- Streamlined sales and use tax agreement.
82.32.720	Vendor compensation -- Streamlined sales and use tax agreement.
82.32.725	Amnesty -- Streamlined sales and use tax agreement.
82.32.730	Sourcing -- Streamlined sales and use tax agreement.
82.32.735	Confidentiality and privacy -- Certified service providers -- Streamlined sales and use tax agreement.
82.32.740	Taxability matrix -- Liability -- Streamlined sales and use tax agreement.
82.32.745	Software certification by department -- Classifications -- Liability -- Streamlined sales and use tax agreement.
82.32.750	Purchaser liability -- Penalty -- Streamlined sales and use tax agreement.
82.32.755	Sourcing compliance -- Taxpayer relief -- Interest and penalties -- Streamlined sales and use tax agreement.
82.32.760	Sourcing compliance -- Taxpayer relief -- Credits -- Streamlined sales and use tax agreement.
82.32.765	Local revitalization financing -- Reporting requirements.
82.32.770	Sourcing compliance -- Tax payer relief -- Collection and remittance errors.
82.32.780	Reseller's permit -- Taxpayer application.
82.32.783	Reseller's permit -- Contractor application.
82.32.784	Reseller's permit -- Information required.
82.32.785	Reseller's permit -- Voluntary electronic verification.
82.32.787	Reseller's permit -- Request for copies.
82.32.790	Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation.
82.32.795	Candy list -- Compilation.
82.32.800	Contributions of high technology research and development tax credit -- Opportunity expansion account.

Notes:

Debts owed state: RCW 43.17.240.

Refunds of erroneous or excessive payments: RCW 43.88.170.

Tax returns, remittances, etc., filing and receipt when transmitted by mail: RCW 1.12.070.