Chapter 82.32 RCW

GENERAL ADMINISTRATIVE PROVISIONS

Sections

82.32.010Application of chapter stated.
82.32.020Definitions.
82.32.023Definition of product for agreement purposes.
82.32.026RegistrationSeller's agentStreamlined sales and use tax agreement.
82.32.030Registration certificatesThreshold levelsCentral registration system.
82.32.033Registration certificatesSpecial eventsPromoter's dutiesPenaltiesDefinitions.
82.32.045TaxesWhen due and payableReporting periodsVerified annual returnsRelief from filing requirements.
82.32.047TaxesPayable by consumer directly to departmentWhen due.
82.32.050Deficient tax or penalty paymentsNoticeInterestLimitationsTime extension or correction of an assessment during state of emergency.
82.32.052Interest and penaltiesWaiver for amounts unpaid as of February 1, 2011.
82.32.055Interest and penaltiesWaiver for military personnel.
82.32.060Excess payment of tax, penalty, or interestCredit or refundPayment of judgments for refund.
82.32.062Additional offset for excess payment of sales tax.
82.32.065Tax refund to consumer under new motor vehicle warranty lawsCredit or refund to new motor vehicle manufacturer.
82.32.070Records to be preservedExaminationEstoppel to question assessmentUnified business identifier account number records.
82.32.080Payment by checkElectronic funds transferRulesMailing returns or remittancesTime extensionDepositsTime extension during state of emergencyRecordsPayment must accompany return.
82.32.085Electronic funds transferGenerally.
82.32.087Direct pay permits.
82.32.090Late paymentDisregard of written instructionsEvasionPenalties.
82.32.100Failure to file returns or provide recordsAssessment of tax by departmentPenalties and interest.
82.32.105Waiver or cancellation of penalties or interestRules.
82.32.110Examination of books or recordsSubpoenasContempt of court.
82.32.117Application for court approval of subpoena prior to issuanceNo notice required.
82.32.120Oaths and acknowledgments.
82.32.130Notice and ordersService.
82.32.135Notice, assessment, other informationElectronic delivery.
82.32.140Taxpayer quitting businessLiability of successor.
82.32.145Limited liability business entityTerminated, dissolved, abandoned, insolventCollection of unpaid trust fund taxes.
82.32.150Contest of taxPrepayment requiredRestraining orders and injunctions barred.
82.32.160Correction of taxAdministrative procedureConferenceDetermination by department.
82.32.170Reduction of tax after paymentPetitionConferenceDetermination by department.
82.32.180Court appealProcedure.
82.32.190Stay of collection pending suitInterest.
82.32.200Stay of collectionBondInterest.
82.32.210Tax warrantFilingLienEffect.
82.32.212Tax warrantNotice of lien.
82.32.215Revocation of certificate of registration.
82.32.220Execution of warrantLevy upon propertySatisfaction.
82.32.230Agent of the department of revenue may execute.
82.32.235Notice and order to withhold and deliver property due or owned by taxpayerBondJudgment by default.
82.32.237Notice and order to withhold and deliverContinuing lienEffective date.
82.32.240Tax constitutes debt to the statePriority of lien.
82.32.245Search for and seizure of propertyWarrantProcedure.
82.32.260Payment condition to dissolution or withdrawal of corporation.
82.32.265Use of collection agencies to collect taxes outside the state.
82.32.270Accounting period prescribed.
82.32.280Tax declared additional.
82.32.290Unlawful actsPenalties.
82.32.291Reseller permitUnlawful usePenaltyRules.
82.32.300Department of revenue to administerChapters enforced by liquor control board.
82.32.310Immunity of officers, agents, etc., of the department of revenue acting in good faith.
82.32.320Revenue to state treasurerAllocation for return or payment for less than the full amount due.
82.32.330Disclosure of return or tax information.
82.32.340Chargeoff of uncollectible taxesDestruction of files and records.
82.32.350Closing agreements authorized.
82.32.360Conclusive effect of agreements.
82.32.380Revenues to be deposited in general fund.
82.32.385General fund transfers to connecting Washington account.
82.32.394Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.
82.32.410Written determinations as precedents.
82.32.430Liability for tax rate calculation errorsGeographic information system.
82.32.440Project on sales and use tax exemption requirements.
82.32.450Natural or manufactured gas, electricityMaximum combined credits and deferrals allowedAvailability of credits and deferrals.
82.32.470Transfer of sales and use tax on toll projects.
82.32.480Washington forest products commissionDisclosure of taxpayer information.
82.32.490Electronic database for use by mobile telecommunications service provider.
82.32.495Liability of mobile telecommunications service provider if no database provided.
82.32.500Determination of taxing jurisdiction for telecommunications services.
82.32.505Telecommunications servicesPlace of primary use.
82.32.510Scope of mobile telecommunications actIdentification of taxable and nontaxable charges.
82.32.515Applicability of telephone and telecommunications definitions.
82.32.520Sourcing of calls.
82.32.525Purchaser's cause of action for over-collected sales or use tax.
82.32.530Seller nexus.
82.32.531NexusTrade convention attendance or participation.
82.32.532Digital productsNexus.
82.32.533Digital productsAmnesty.
82.32.534Annual report requirement for tax preferences.
82.32.537Silicon smeltersAnnual survey or report.
82.32.550"Commercial airplane," "component," and "superefficient airplane"Definitions.
82.32.555Telecommunications and ancillary services taxesIdentification of taxable and nontaxable charges.
82.32.580Sales and use tax deferralHistoric automobile museum.
82.32.590Annual tax performance reportsFailure to file.
82.32.600Annual tax performance reportsElectronic filing.
82.32.605Annual tax performance reportHog fuel.
82.32.607Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity.
82.32.655Tax avoidance.
82.32.660Tax avoidanceStatutory application.
82.32.670Tax evasion by electronic meansSeizure and forfeiture.
82.32.680Tax evasion by electronic meansSearch and seizure.
82.32.700Administration of the sales and use tax for hospital benefit zones.
82.32.710Professional employer organizationsEligibility for tax incentivesResponsibility for tax performance reports.
82.32.715Monetary allowancesStreamlined sales and use tax agreement.
82.32.720Vendor compensationStreamlined sales and use tax agreement.
82.32.725AmnestyStreamlined sales and use tax agreement.
82.32.730SourcingStreamlined sales and use tax agreement.
82.32.733Changes in federal law or the streamlined sales and use tax agreement after July 7, 2017Conflicts.
82.32.735Confidentiality and privacyCertified service providersStreamlined sales and use tax agreement.
82.32.740Taxability matrixLiabilityStreamlined sales and use tax agreement.
82.32.745Software certification by departmentClassificationsLiabilityStreamlined sales and use tax agreement.
82.32.750Purchaser liabilityPenaltyStreamlined sales and use tax agreement.
82.32.755Sourcing complianceTaxpayer reliefInterest and penaltiesStreamlined sales and use tax agreement.
82.32.760Sourcing complianceTaxpayer reliefCreditsStreamlined sales and use tax agreement.
82.32.762Remote seller nexusStreamlined sales and use tax agreement or federal law conflict with state law.
82.32.763Remote seller, referrer, and marketplace facilitatorRecovery proceduresLiability.
82.32.765Local revitalization financingReporting requirements.
82.32.770Sourcing complianceTax payer reliefCollection and remittance errors.
82.32.780Reseller's permitTaxpayer application.
82.32.783Reseller's permitContractor application.
82.32.784Reseller's permitInformation required.
82.32.785Reseller's permitVoluntary electronic verification.
82.32.787Reseller's permitRequest for copies.
82.32.790Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation.
82.32.800Contributions of high-technology research and development tax creditOpportunity expansion account.
82.32.805Tax preferencesExpiration dates.
82.32.808Tax preferencesPerformance statement requirement.
82.32.850Significant commercial airplane manufacturingTax preferenceContingent effective date.
82.32.860Liquefied natural gasEstimated sales tax revenue.
82.32.865Nonresident vessel permit.
82.32.900Work group createdTransition planTaxing liquefied natural gas used for marine vessel transportation.

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.
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