Print

Chapter 82.32 RCW

GENERAL ADMINISTRATIVE PROVISIONS

Sections

HTMLPDF 82.32.010Application of chapter stated.
HTMLPDF 82.32.020Definitions.
HTMLPDF 82.32.023Definition of product for agreement purposes.
HTMLPDF 82.32.026Registration—Seller's agent—Streamlined sales and use tax agreement.
HTMLPDF 82.32.030Registration certificates—Threshold levels—Central registration system.
HTMLPDF 82.32.033Registration certificates—Special events—Promoter's duties—Penalties—Definitions.
HTMLPDF 82.32.045Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements.
HTMLPDF 82.32.050Deficient tax or penalty payments—Notice—Interest—Limitations—Time extension or correction of an assessment during state of emergency.
HTMLPDF 82.32.052Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.
HTMLPDF 82.32.055Interest and penalties—Waiver for military personnel.
HTMLPDF 82.32.057Application of interest to delinquent taxes—Extensions.
HTMLPDF 82.32.060Excess payment of tax, penalty, or interest—Credit or refund—Payment 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 laws—Credit or refund to new motor vehicle manufacturer.
HTMLPDF 82.32.070Records to be preserved—Examination—Estoppel to question assessment—Unified business identifier account number records.
HTMLPDF 82.32.080Payment by check—Electronic funds transfer—Rules—Mailing returns or remittances—Time extension—Deposits—Time extension during state of emergency—Records—Payment must accompany return.
HTMLPDF 82.32.085Electronic funds transfer—Generally.
HTMLPDF 82.32.087Direct pay permits.
HTMLPDF 82.32.090Late payment—Disregard of written instructions—Evasion—Penalties.
HTMLPDF 82.32.100Failure to file returns or provide records—Assessment of tax by department—Penalties and interest.
HTMLPDF 82.32.105Waiver or cancellation of penalties or interest—Rules.
HTMLPDF 82.32.110Examination of books or records—Subpoenas—Contempt of court.
HTMLPDF 82.32.117Application for court approval of subpoena prior to issuance—No notice required.
HTMLPDF 82.32.120Oaths and acknowledgments.
HTMLPDF 82.32.130Notice and orders—Service.
HTMLPDF 82.32.135Notice, assessment, other information—Electronic delivery.
HTMLPDF 82.32.140Taxpayer quitting business—Liability of successor.
HTMLPDF 82.32.145Limited liability business entity—Terminated, dissolved, abandoned, insolvent—Collection of unpaid trust fund taxes.
HTMLPDF 82.32.150Contest of tax—Prepayment required—Restraining orders and injunctions barred.
HTMLPDF 82.32.160Correction of tax—Administrative procedure—Conference—Determination by department.
HTMLPDF 82.32.170Reduction of tax after payment—Petition—Conference—Determination by department.
HTMLPDF 82.32.180Court appeal—Procedure.
HTMLPDF 82.32.190Stay of collection pending suit—Interest.
HTMLPDF 82.32.200Stay of collection—Bond—Interest.
HTMLPDF 82.32.210Tax warrant—Filing—Lien—Effect.
HTMLPDF 82.32.212Tax warrant—Notice of lien.
HTMLPDF 82.32.215Revocation of certificate of registration.
HTMLPDF 82.32.220Execution of warrant—Levy upon property—Satisfaction.
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 taxpayer—Bond—Judgment by default.
HTMLPDF 82.32.237Notice and order to withhold and deliver—Continuing lien—Effective date.
HTMLPDF 82.32.240Tax constitutes debt to the state—Priority of lien.
HTMLPDF 82.32.245Search for and seizure of property—Warrant—Procedure.
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 acts—Penalties.
HTMLPDF 82.32.291Reseller permit—Unlawful use—Penalty—Rules.
HTMLPDF 82.32.300Department of revenue to administer—Chapters 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 treasurer—Allocation 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 taxes—Destruction 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 errors—Geographic information system.
HTMLPDF 82.32.440Project on sales and use tax exemption requirements.
HTMLPDF 82.32.450Natural or manufactured gas, electricity—Maximum combined credits and deferrals allowed—Availability of credits and deferrals.
HTMLPDF 82.32.470Transfer of sales and use tax on toll projects.
HTMLPDF 82.32.480Washington forest products commission—Disclosure 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 services—Place of primary use.
HTMLPDF 82.32.510Scope of mobile telecommunications act—Identification 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 82.32.531Nexus—Trade convention attendance or participation.
HTMLPDF 82.32.532Digital products—Nexus.
HTMLPDF 82.32.533Digital products—Amnesty.
HTMLPDF 82.32.534Annual report requirement for tax preferences.
HTMLPDF 82.32.537Silicon smelters—Annual survey or report.
HTMLPDF 82.32.550"Commercial airplane," "component," and "superefficient airplane"—Definitions.
HTMLPDF 82.32.555Telecommunications and ancillary services taxes—Identification of taxable and nontaxable charges.
HTMLPDF 82.32.558Tax deferral—Eligible projects—Application.
HTMLPDF 82.32.559Tax deferral—Eligible projects—Deposit of funds.
HTMLPDF 82.32.580Sales and use tax deferral—Historic automobile museum.
HTMLPDF 82.32.590Annual tax performance reports—Failure to file.
HTMLPDF 82.32.600Annual tax performance reports—Electronic filing.
HTMLPDF 82.32.605Annual tax performance report—Hog 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 avoidance—Statutory application.
HTMLPDF 82.32.670Tax evasion by electronic means—Seizure and forfeiture.
HTMLPDF 82.32.680Tax evasion by electronic means—Search and seizure.
HTMLPDF 82.32.700Administration of the sales and use tax for hospital benefit zones.
HTMLPDF 82.32.710Professional employer organizations—Eligibility for tax incentives—Responsibility for tax performance reports.
HTMLPDF 82.32.715Monetary allowances—Streamlined sales and use tax agreement.
HTMLPDF 82.32.720Vendor compensation—Streamlined sales and use tax agreement.
HTMLPDF 82.32.725Amnesty—Streamlined sales and use tax agreement.
HTMLPDF 82.32.730Sourcing—Streamlined sales and use tax agreement.
HTMLPDF 82.32.735Confidentiality and privacy—Certified service providers—Streamlined sales and use tax agreement.
HTMLPDF 82.32.740Taxability matrix—Liability—Streamlined sales and use tax agreement.
HTMLPDF 82.32.745Software certification by department—Classifications—Liability—Streamlined sales and use tax agreement.
HTMLPDF 82.32.750Purchaser liability—Penalty—Streamlined sales and use tax agreement.
HTMLPDF 82.32.762Remote seller nexus—Streamlined sales and use tax agreement or federal law conflict with state law.
HTMLPDF 82.32.765Local revitalization financing—Reporting requirements.
HTMLPDF 82.32.770Sourcing compliance—Taxpayer relief—Collection and remittance errors.
HTMLPDF 82.32.780Reseller's permit—Taxpayer application.
HTMLPDF 82.32.783Reseller's permit—Contractor application.
HTMLPDF 82.32.784Reseller's permit—Information required.
HTMLPDF 82.32.785Reseller's permit—Voluntary electronic verification.
HTMLPDF 82.32.787Reseller's permit—Request 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 credit—Opportunity expansion account.
HTMLPDF 82.32.805Tax preferences—Expiration dates.
HTMLPDF 82.32.808Tax preferences—Performance statement requirement.
HTMLPDF 82.32.850Significant commercial airplane manufacturing—Tax preference—Contingent effective date.
HTMLPDF 82.32.860Liquefied natural gas—Estimated sales tax revenue.
HTMLPDF 82.32.865Nonresident vessel permit.
HTMLPDF 82.32.870Vapor products tax deposits.
HTMLPDF 82.32.900Work group created—Transition plan—Taxing 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.