Chapter 82.32 RCW



HTMLPDF 82.32.010Application of chapter stated.
HTMLPDF 82.32.020Definitions.
HTMLPDF 82.32.023Definition of product for agreement purposes.
HTMLPDF 82.32.026RegistrationSeller's agentStreamlined sales and use tax agreement.
HTMLPDF 82.32.030Registration certificatesThreshold levelsCentral registration system.
HTMLPDF 82.32.033Registration certificatesSpecial eventsPromoter's dutiesPenaltiesDefinitions.
HTMLPDF 82.32.045TaxesWhen due and payableReporting periodsVerified annual returnsRelief from filing requirements.
HTMLPDF 82.32.050Deficient tax or penalty paymentsNoticeInterestLimitationsTime extension or correction of an assessment during state of emergency.
HTMLPDF 82.32.052Interest and penaltiesWaiver for amounts unpaid as of February 1, 2011.
HTMLPDF 82.32.055Interest and penaltiesWaiver for military personnel.
HTMLPDF 82.32.057Application of interest to delinquent taxesExtensions.
HTMLPDF 82.32.060Excess payment of tax, penalty, or interestCredit or refundPayment of judgments for refund.
HTMLPDF 82.32.062Additional offset for excess payment of sales tax.
HTMLPDF 82.32.065Tax refund to consumer under new motor vehicle warranty lawsCredit or refund to new motor vehicle manufacturer.
HTMLPDF 82.32.070Records to be preservedExaminationEstoppel to question assessmentUnified business identifier account number records.
HTMLPDF 82.32.080Payment by checkElectronic funds transferRulesMailing returns or remittancesTime extensionDepositsTime extension during state of emergencyRecordsPayment must accompany return.
HTMLPDF 82.32.085Electronic funds transferGenerally.
HTMLPDF 82.32.087Direct pay permits.
HTMLPDF 82.32.090Late paymentDisregard of written instructionsEvasionPenalties.
HTMLPDF 82.32.100Failure to file returns or provide recordsAssessment of tax by departmentPenalties and interest.
HTMLPDF 82.32.105Waiver or cancellation of penalties or interestRules.
HTMLPDF 82.32.110Examination of books or recordsSubpoenasContempt of court.
HTMLPDF 82.32.117Application for court approval of subpoena prior to issuanceNo notice required.
HTMLPDF 82.32.120Oaths and acknowledgments.
HTMLPDF 82.32.130Notice and ordersService.
HTMLPDF 82.32.135Notice, assessment, other informationElectronic delivery.
HTMLPDF 82.32.140Taxpayer quitting businessLiability of successor.
HTMLPDF 82.32.145Limited liability business entityTerminated, dissolved, abandoned, insolventCollection of unpaid trust fund taxes.
HTMLPDF 82.32.150Contest of taxPrepayment requiredRestraining orders and injunctions barred.
HTMLPDF 82.32.160Correction of taxAdministrative procedureConferenceDetermination by department.
HTMLPDF 82.32.170Reduction of tax after paymentPetitionConferenceDetermination by department.
HTMLPDF 82.32.180Court appealProcedure.
HTMLPDF 82.32.190Stay of collection pending suitInterest.
HTMLPDF 82.32.200Stay of collectionBondInterest.
HTMLPDF 82.32.210Tax warrantFilingLienEffect.
HTMLPDF 82.32.212Tax warrantNotice of lien.
HTMLPDF 82.32.215Revocation of certificate of registration.
HTMLPDF 82.32.220Execution of warrantLevy upon propertySatisfaction.
HTMLPDF 82.32.230Agent of the department of revenue may execute.
HTMLPDF 82.32.235Notice and order to withhold and deliver property due or owned by taxpayerBondJudgment by default.
HTMLPDF 82.32.237Notice and order to withhold and deliverContinuing lienEffective date.
HTMLPDF 82.32.240Tax constitutes debt to the statePriority of lien.
HTMLPDF 82.32.245Search for and seizure of propertyWarrantProcedure.
HTMLPDF 82.32.260Payment condition to dissolution or withdrawal of corporation.
HTMLPDF 82.32.265Use of collection agencies to collect taxes outside the state.
HTMLPDF 82.32.270Accounting period prescribed.
HTMLPDF 82.32.280Tax declared additional.
HTMLPDF 82.32.290Unlawful actsPenalties.
HTMLPDF 82.32.291Reseller permitUnlawful usePenaltyRules.
HTMLPDF 82.32.300Department of revenue to administerChapters enforced by liquor and cannabis board.
HTMLPDF 82.32.310Immunity of officers, agents, etc., of the department of revenue acting in good faith.
HTMLPDF 82.32.320Revenue to state treasurerAllocation for return or payment for less than the full amount due.
HTMLPDF 82.32.330Disclosure of return or tax information.
HTMLPDF 82.32.340Chargeoff of uncollectible taxesDestruction of files and records.
HTMLPDF 82.32.350Closing agreements authorized.
HTMLPDF 82.32.360Conclusive effect of agreements.
HTMLPDF 82.32.380Revenues to be deposited in general fund.
HTMLPDF 82.32.385General fund transfers to multimodal transportation account, connecting Washington account.
HTMLPDF 82.32.394Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.
HTMLPDF 82.32.410Written determinations as precedents.
HTMLPDF 82.32.430Liability for tax rate calculation errorsGeographic information system.
HTMLPDF 82.32.440Project on sales and use tax exemption requirements.
HTMLPDF 82.32.450Natural or manufactured gas, electricityMaximum combined credits and deferrals allowedAvailability of credits and deferrals.
HTMLPDF 82.32.470Transfer of sales and use tax on toll projects.
HTMLPDF 82.32.480Washington forest products commissionDisclosure of taxpayer information.
HTMLPDF 82.32.490Electronic database for use by mobile telecommunications service provider.
HTMLPDF 82.32.495Liability of mobile telecommunications service provider if no database provided.
HTMLPDF 82.32.500Determination of taxing jurisdiction for telecommunications services.
HTMLPDF 82.32.505Telecommunications servicesPlace of primary use.
HTMLPDF 82.32.510Scope of mobile telecommunications actIdentification of taxable and nontaxable charges.
HTMLPDF 82.32.515Applicability of telephone and telecommunications definitions.
HTMLPDF 82.32.520Sourcing of calls.
HTMLPDF 82.32.525Purchaser's cause of action for over-collected sales or use tax.
HTMLPDF 82.32.530Seller nexus.
HTMLPDF 82.32.531NexusTrade convention attendance or participation.
HTMLPDF 82.32.532Digital productsNexus.
HTMLPDF 82.32.533Digital productsAmnesty.
HTMLPDF 82.32.534Annual report requirement for tax preferences.
HTMLPDF 82.32.537Silicon smeltersAnnual survey or report.
HTMLPDF 82.32.550"Commercial airplane," "component," and "superefficient airplane"Definitions.
HTMLPDF 82.32.555Telecommunications and ancillary services taxesIdentification of taxable and nontaxable charges.
HTMLPDF 82.32.558Tax deferralEligible projectsApplication.
HTMLPDF 82.32.559Tax deferralEligible projectsDeposit of funds.
HTMLPDF 82.32.580Sales and use tax deferralHistoric automobile museum.
HTMLPDF 82.32.590Annual tax performance reportsFailure to file.
HTMLPDF 82.32.600Annual tax performance reportsElectronic filing.
HTMLPDF 82.32.605Annual tax performance reportHog fuel.
HTMLPDF 82.32.607Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity.
HTMLPDF 82.32.655Tax avoidance.
HTMLPDF 82.32.660Tax avoidanceStatutory application.
HTMLPDF 82.32.670Tax evasion by electronic meansSeizure and forfeiture.
HTMLPDF 82.32.680Tax evasion by electronic meansSearch and seizure.
HTMLPDF 82.32.700Administration of the sales and use tax for hospital benefit zones.
HTMLPDF 82.32.710Professional employer organizationsEligibility for tax incentivesResponsibility for tax performance reports.
HTMLPDF 82.32.715Monetary allowancesStreamlined sales and use tax agreement.
HTMLPDF 82.32.720Vendor compensationStreamlined sales and use tax agreement.
HTMLPDF 82.32.725AmnestyStreamlined sales and use tax agreement.
HTMLPDF 82.32.730SourcingStreamlined sales and use tax agreement.
HTMLPDF 82.32.735Confidentiality and privacyCertified service providersStreamlined sales and use tax agreement.
HTMLPDF 82.32.740Taxability matrixLiabilityStreamlined sales and use tax agreement.
HTMLPDF 82.32.745Software certification by departmentClassificationsLiabilityStreamlined sales and use tax agreement.
HTMLPDF 82.32.750Purchaser liabilityPenaltyStreamlined sales and use tax agreement.
HTMLPDF 82.32.762Remote seller nexusStreamlined sales and use tax agreement or federal law conflict with state law.
HTMLPDF 82.32.765Local revitalization financingReporting requirements.
HTMLPDF 82.32.770Sourcing complianceTaxpayer reliefCollection and remittance errors.
HTMLPDF 82.32.780Reseller's permitTaxpayer application.
HTMLPDF 82.32.783Reseller's permitContractor application.
HTMLPDF 82.32.784Reseller's permitInformation required.
HTMLPDF 82.32.785Reseller's permitVoluntary electronic verification.
HTMLPDF 82.32.787Reseller's permitRequest for copies.
HTMLPDF 82.32.790Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation.
HTMLPDF 82.32.800Contributions of high-technology research and development tax creditOpportunity expansion account.
HTMLPDF 82.32.805Tax preferencesExpiration dates.
HTMLPDF 82.32.808Tax preferencesPerformance statement requirement.
HTMLPDF 82.32.850Significant commercial airplane manufacturingTax preferenceContingent effective date.
HTMLPDF 82.32.860Liquefied natural gasEstimated sales tax revenue.
HTMLPDF 82.32.865Nonresident vessel permit.
HTMLPDF 82.32.870Vapor products tax deposits.
HTMLPDF 82.32.900Work group createdTransition planTaxing liquefied natural gas used for marine vessel transportation.


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.