82.32A.020  <<  82.32A.030 >>   82.32A.040


To ensure consistent application of the revenue laws, taxpayers have certain responsibilities under chapter 82.32 RCW, including, but not limited to, the responsibility to:
(1) Register with the department of revenue;
(2) Know their tax reporting obligations, and when they are uncertain about their obligations, seek instructions from the department of revenue;
(3) Keep accurate and complete business records;
(4) File accurate returns and pay taxes in a timely manner;
(5) Ensure the accuracy of the information entered on their tax returns;
(6) Substantiate claims for refund;
(7) Timely pay all taxes after closing a business and request cancellation of registration number; and
(8) Timely respond to communications from the department of revenue.
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