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2020 Revised Code of Washington
Title 82 - Excise Taxes
Chapter 82.32 - General Administrative Provisions.
- 82.32.010 Application of chapter stated.
- 82.32.020 Definitions.
- 82.32.023 Definition of product for agreement purposes.
- 82.32.026 Registration—Seller's agent—Streamlined sales and use tax agreement.
- 82.32.030 Registration certificates—Threshold levels—Central registration system.
- 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—Time extension or correction of an assessment during state of emergency.
- 82.32.052 Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.
- 82.32.055 Interest and penalties—Waiver for military personnel.
- 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—Time extension during state of emergency—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.
- 82.32.117 Application for court approval of subpoena prior to issuance—No notice required.
- 82.32.120 Oaths and acknowledgments.
- 82.32.130 Notice and orders—Service.
- 82.32.135 Notice, assessment, other information—Electronic delivery.
- 82.32.140 Taxpayer quitting business—Liability of successor.
- 82.32.145 Limited liability business entity—Terminated, dissolved, abandoned, insolvent—Collection of unpaid trust fund taxes.
- 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.
- 82.32.212 Tax warrant—Notice of lien.
- 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 Reseller permit—Unlawful use—Penalty—Rules.
- 82.32.300 Department of revenue to administer—Chapters enforced by liquor and cannabis 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.
- 82.32.385 General fund transfers to multimodal transportation account, connecting Washington account.
- 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.
- 82.32.430 Liability for tax rate calculation errors—Geographic information system.
- 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 database for use by mobile telecommunications service provider.
- 82.32.495 Liability of mobile telecommunications service provider if no database 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.
- 82.32.531 Nexus—Trade convention attendance or participation.
- 82.32.532 Digital products—Nexus.
- 82.32.533 Digital products—Amnesty.
- 82.32.534 Annual report requirement for tax preferences.
- 82.32.537 Silicon smelters—Annual survey or report.
- 82.32.550 "Commercial airplane," "component," and "superefficient airplane"—Definitions.
- 82.32.555 Telecommunications and ancillary services taxes—Identification of taxable and nontaxable charges.
- 82.32.558 Tax deferral—Eligible projects—Application.
- 82.32.559 Tax deferral—Eligible projects—Deposit of funds.
- 82.32.580 Sales and use tax deferral—Historic automobile museum.
- 82.32.590 Annual tax performance reports—Failure to file.
- 82.32.600 Annual tax performance reports—Electronic filing.
- 82.32.605 Annual tax performance report—Hog fuel.
- 82.32.607 Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity.
- 82.32.655 Tax avoidance.
- 82.32.660 Tax avoidance—Statutory application.
- 82.32.670 Tax evasion by electronic means—Seizure and forfeiture.
- 82.32.680 Tax evasion by electronic means—Search and seizure.
- 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 tax performance reports.
- 82.32.715 Monetary allowances—Streamlined sales and use tax agreement.
- 82.32.720 Vendor compensation—Streamlined sales and use tax agreement.
- 82.32.725 Amnesty—Streamlined sales and use tax agreement.
- 82.32.730 Sourcing—Streamlined sales and use tax agreement.
- 82.32.735 Confidentiality and privacy—Certified service providers—Streamlined sales and use tax agreement.
- 82.32.740 Taxability matrix—Liability—Streamlined sales and use tax agreement.
- 82.32.745 Software certification by department—Classifications—Liability—Streamlined sales and use tax agreement.
- 82.32.750 Purchaser liability—Penalty—Streamlined sales and use tax agreement.
- 82.32.762 Remote seller nexus—Streamlined sales and use tax agreement or federal law conflict with state law.
- 82.32.765 Local revitalization financing—Reporting requirements.
- 82.32.770 Sourcing compliance—Tax payer relief—Collection and remittance errors.
- 82.32.780 Reseller's permit—Taxpayer application.
- 82.32.783 Reseller's permit—Contractor application.
- 82.32.784 Reseller's permit—Information required.
- 82.32.785 Reseller's permit—Voluntary electronic verification.
- 82.32.787 Reseller's permit—Request for copies.
- 82.32.790 Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation.
- 82.32.800 Contributions of high-technology research and development tax credit—Opportunity expansion account.
- 82.32.805 Tax preferences—Expiration dates.
- 82.32.808 Tax preferences—Performance statement requirement.
- 82.32.850 Significant commercial airplane manufacturing—Tax preference—Contingent effective date.
- 82.32.860 Liquefied natural gas—Estimated sales tax revenue.
- 82.32.865 Nonresident vessel permit.
- 82.32.870 Vapor products tax deposits.
- 82.32.900 Work 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.
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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