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314-19-025  <<  314-19-030 >>   314-19-035

WAC 314-19-030

 Agency filings affecting this section

How can a licensee claim a credit or refund for tax-paid product?
  


(1) How to claim a tax credit (2) How to claim a tax refund
     (a) On the next report filed, show the amount of product for which a tax credit is due in the appropriate section(s) of the form.


     (b) Deduct the total credit from the total amount due on this report.		      (a) A licensee may request a refund, rather than claim a credit, if the amount of the credit is too large to be used in a reasonable amount of time or the licensee has discontinued business.
     (b) On the next report filed, the licensee must show the amount of product for which a tax refund is due in the appropriate section(s) of the form.
       (c) The board will not issue a refund check until the total amount to be refunded accumulates to at least ten dollars.




[Statutory Authority: RCW 66.08.030. 12-24-091, § 314-19-030, filed 12/5/12, effective 1/5/13. Statutory Authority: RCW 66.08.030, 66.24.206, 66.24.210, 66.24.230, 66.24.290, 66.24.305, 66.24.215, and 66.24.580. 04-24-007, § 314-19-030, filed 11/19/04, effective 12/20/04. Statutory Authority: RCW 66.08.030, 66.24.210, 66.24.230, 66.24.290, 66.24.305, 66.24.270, 66.24.215, 66.24.580, 66.24.206. 00-17-065, § 314-19-030, filed 8/9/00, effective 9/9/00.]