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2005 Revised Code of Washington - Chapter 82.32 RCW: General administrative provisions
- 82.32.010 Application of chapter stated.
- 82.32.020 Definitions.
- 82.32.030 Registration certificates -- Threshold levels.
- 82.32.033 Registration certificates -- Special events -- Promoter's duties -- Penalties -- Definitions.
- 82.32.045 Taxes -- When due and payable -- Reporting periods -- Verified annual returns -- Relief from filing requirements.
- 82.32.050 Deficient tax or penalty payments -- Notice -- Interest -- Limitations.
- 82.32.060 Excess payment of tax, penalty, or interest -- Credit or refund -- Payment of judgments for refund.
- 82.32.062 Additional offset for excess payment of sales tax.
- 82.32.065 Tax refund to consumer under new motor vehicle warranty laws -- Credit or refund to new motor vehicle manufacturer.
- 82.32.070 Records to be preserved -- Examination -- Estoppel to question assessment -- Unified business identifier account number records.
- 82.32.080 Payment by check -- Electronic funds transfer -- Rules -- Mailing returns or remittances -- Time extension -- Deposits -- Records -- Payment must accompany return.
- 82.32.085 Electronic funds transfer -- Generally.
- 82.32.087 Direct pay permits.
- 82.32.090 Late payment -- Disregard of written instructions -- Evasion -- Penalties.
- 82.32.100 Failure to file returns or provide records -- Assessment of tax by department -- Penalties and interest.
- 82.32.105 Waiver or cancellation of penalties or interest -- Rules.
- 82.32.110 Examination of books or records -- Subpoenas -- Contempt of court.
- 82.32.120 Oaths and acknowledgments.
- 82.32.130 Notice and orders -- Service.
- 82.32.140 Taxpayer quitting business -- Liability of successor.
- 82.32.145 Termination, dissolution, or abandonment of corporate or limited liability business -- Personal liability of person in control of collected sales tax funds.
- 82.32.150 Contest of tax -- Prepayment required -- Restraining orders and injunctions barred.
- 82.32.160 Correction of tax -- Administrative procedure -- Conference -- Determination by department.
- 82.32.170 Reduction of tax after payment -- Petition -- Conference -- Determination by department.
- 82.32.180 Court appeal -- Procedure.
- 82.32.190 Stay of collection pending suit -- Interest.
- 82.32.200 Stay of collection -- Bond--Interest.
- 82.32.210 Tax warrant -- Filing -- Lien -- Effect.
- 82.32.215 Revocation of certificate of registration.
- 82.32.220 Execution of warrant -- Levy upon property -- Satisfaction.
- 82.32.230 Agent of the department of revenue may execute.
- 82.32.235 Notice and order to withhold and deliver property due or owned by taxpayer -- Bond -- Judgment by default.
- 82.32.237 Notice and order to withhold and deliver -- Continuing lien -- Effective date.
- 82.32.240 Tax constitutes debt to the state -- Priority of lien.
- 82.32.245 Search for and seizure of property -- Warrant -- Procedure.
- 82.32.260 Payment condition to dissolution or withdrawal of corporation.
- 82.32.265 Use of collection agencies to collect taxes outside the state.
- 82.32.270 Accounting period prescribed.
- 82.32.280 Tax declared additional.
- 82.32.290 Unlawful acts -- Penalties.
- 82.32.291 Resale certificate, unlawful use--Penalty--Rules.
- 82.32.300 Department of revenue to administer -- Chapters enforced by liquor control board.
- 82.32.310 Immunity of officers, agents, etc., of the department of revenue acting in good faith.
- 82.32.320 Revenue to state treasurer -- Allocation for return or payment for less than the full amount due.
- 82.32.330 Disclosure of return or tax information.
- 82.32.340 Chargeoff of uncollectible taxes -- Destruction of files and records.
- 82.32.350 Closing agreements authorized.
- 82.32.360 Conclusive effect of agreements.
- 82.32.380 Revenues to be deposited in general fund.
- 82.32.390 Certain revenues to be deposited in water quality account.
- 82.32.392 Certain revenues to be deposited in sulfur dioxide abatement account.
- 82.32.393 Thermal electric generation facilities with tax exemptions for air pollution control equipment -- Payments upon cessation of operation.
- 82.32.394 Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.
- 82.32.410 Written determinations as precedents.
- 82.32.420 Year 2000 failure -- No penalties or interest -- Payment of tax.
- 82.32.430 Liability for tax rate calculation errors.
- 82.32.440 Project on sales and use tax exemption requirements.
- 82.32.450 Natural or manufactured gas, electricity -- Maximum combined credits and deferrals allowed -- Availability of credits and deferrals.
- 82.32.470 Transfer of sales and use tax on toll projects.
- 82.32.480 Washington forest products commission -- Disclosure of taxpayer information.
- 82.32.490 Electronic data base for use by mobile telecommunications service provider.
- 82.32.495 Liability of mobile telecommunications service provider if no data base provided.
- 82.32.500 Determination of taxing jurisdiction for telecommunications services.
- 82.32.505 Telecommunications services -- Place of primary use.
- 82.32.510 Scope of mobile telecommunications act -- Identification of taxable and nontaxable charges.
- 82.32.515 Applicability of telephone and telecommunications definitions.
- 82.32.520 Sourcing of calls.
- 82.32.525 Purchaser's cause of action for over-collected sales or use tax.
- 82.32.530 Seller nexus.
- 82.32.535 Annual report by semiconductor businesses.
- 82.32.5351 Annual report by semiconductor businesses -- Report to legislature.
- 82.32.545 Annual report for airplane manufacturing tax preferences.
- 82.32.550 Contingent effective date for aerospace tax incentives -- Department date determinations and notice requirements.
- 82.32.555 Telephone service taxes -- Identification of taxable and nontaxable charges.
- 82.32.560 Electrolytic processing business tax exemption -- Annual report.
- 82.32.570 Smelter tax incentives -- Goals -- Annual report.
- 82.32.580 Sales and use tax deferral -- Historic automobile museum.
- 82.32.590 Annual survey for tax incentives -- Failure to file.
- 82.32.600 Annual surveys or reports for tax incentives -- Electronic filing (as amended by 2006 c 84).
- 82.32.600 Annual surveys for tax incentives -- Electronic filing (as amended by 2006 c 177).
- 82.32.600 Annual survey under RCW 82.04.4452 -- Electronic filing (as amended by 2006 c 178).
- 82.32.600 Annual surveys for tax incentives -- Electronic filing (as amended by 2006 c 300).
- 82.32.600 Annual surveys or reports for tax incentives -- Electronic filing (as amended by 2006 c 354).
- 82.32.610 Annual survey for fruit and vegetable business tax incentive -- Report to legislature.
- 82.32.620 Annual report for tax incentives under RCW 82.04.294.
- 82.32.630 Annual survey for timber tax incentives.
- 82.32.635 Annual survey for tax incentive under RCW 82.04.4487.
- 82.32.640 Annual survey for tax incentive under RCW 82.04.250(3).
- 82.32.645 Annual survey for biotechnology and medical device manufacturing business tax incentive -- Report to legislature.
- 82.32.650 Annual survey -- Customized employment training -- Report to legislature.
- 82.32.700 Administration of the sales and use tax for hospital benefit zones.
- 82.32.710 Professional employer organizations--Eligibility for tax incentives -- Responsibility for reports/surveys. Notes:
Disclaimer: These codes may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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