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82.32.033  <<  82.32.045 >>   82.32.050

RCW 82.32.045

Taxes — When due and payable — Reporting periods — Verified annual returns — Relief from filing requirements.

(1) Except as otherwise provided in this chapter, payments of the taxes imposed under chapters 82.04, 82.08, 82.12, 82.14, and 82.16 RCW, along with reports and returns on forms prescribed by the department, are due monthly within twenty-five days after the end of the month in which the taxable activities occur.

     (2) The department of revenue may relieve any taxpayer or class of taxpayers from the obligation of remitting monthly and may require the return to cover other longer reporting periods, but in no event may returns be filed for a period greater than one year. For these taxpayers, tax payments are due on or before the last day of the month next succeeding the end of the period covered by the return.

     (3) The department of revenue may also require verified annual returns from any taxpayer, setting forth such additional information as it may deem necessary to correctly determine tax liability.

     (4) Notwithstanding subsections (1) and (2) of this section, the department may relieve any person of the requirement to file returns if the following conditions are met:

     (a) The person's value of products, gross proceeds of sales, or gross income of the business, from all business activities taxable under chapter 82.04 RCW, is less than:

     (i) Twenty-eight thousand dollars per year; or

     (ii) Forty-six thousand six hundred sixty-seven dollars per year for persons generating at least fifty percent of their taxable amount from activities taxable under RCW 82.04.255, 82.04.290(2)(a), and 82.04.285;

     (b) The person's gross income of the business from all activities taxable under chapter 82.16 RCW is less than twenty-four thousand dollars per year; and

     (c) The person is not required to collect or pay to the department of revenue any other tax or fee which the department is authorized to collect.

[2010 1st sp.s. c 23 § 1103; 2006 c 256 § 1; 2003 1st sp.s. c 13 § 8; 1999 c 357 § 1; 1996 c 111 § 3; 1983 2nd ex.s. c 3 § 63; 1982 1st ex.s. c 35 § 27; 1981 c 172 § 7; 1981 c 7 § 1.]

Notes:

     Effective date -- 2010 1st sp.s. c 23: See note following RCW 82.32.655.

     Findings -- Intent -- 2010 1st sp.s. c 23: See notes following RCW 82.04.220.

     Effective dates -- 2006 c 256: "(1) Sections 1 through 4 of this act take effect August 1, 2006.

     (2) Sections 6 and 7 of this act take effect July 1, 2006." [2006 c 256 § 9.]

     Application -- 2006 c 256: "(1) Sections 1 through 3 of this act apply to returns due after July 31, 2006.

     (2) Section 4 of this act applies to payments due after July 31, 2006.

     (3) Section 6 of this act only applies to assessments originally issued after June 30, 2006." [2006 c 256 § 7.]

     Savings -- 2006 c 256: "This act does not affect any existing right acquired or liability or obligation incurred under the sections amended in this act or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [2006 c 256 § 8.]

     Effective dates -- 2003 1st sp.s. c 13: See note following RCW 63.29.020.

     Intent -- 1999 c 357: "It is the intent of the legislature to allow the department of revenue to increase its ability to provide timely and cost-effective service to taxpayers." [1999 c 357 § 2.]

     Effective date -- 1999 c 357: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 1999." [1999 c 357 § 4.]

     Findings -- Purpose--Effective date -- 1996 c 111: See notes following RCW 82.32.030.

     Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.

     Severability -- Effective dates -- 1982 1st ex.s. c 35: See notes following RCW 82.08.020.

     Effective dates -- 1981 c 172: See note following RCW 82.04.240.

     Effective date -- 1981 c 7: "This act shall take effect October 1, 1981." [1981 c 172 § 9; 1981 c 7 § 5.]