Chapter 82.32 RCW

GENERAL ADMINISTRATIVE PROVISIONS

Sections
Application of chapter stated.
Definitions.
Definition of product for agreement purposes.
RegistrationSeller's agentStreamlined sales and use tax agreement.
Registration certificatesThreshold levelsCentral registration system.
Registration certificatesSpecial eventsPromoter's dutiesPenaltiesDefinitions.
TaxesWhen due and payableReporting periodsVerified annual returnsRelief from filing requirements.
Deficient tax or penalty paymentsNoticeInterestLimitationsTime extension or correction of an assessment during state of emergency.
Interest and penaltiesWaiver for amounts unpaid as of February 1, 2011.
Interest and penaltiesWaiver for military personnel.
Excess payment of tax, penalty, or interestCredit or refundPayment of judgments for refund.
Additional offset for excess payment of sales tax.
Tax refund to consumer under new motor vehicle warranty lawsCredit or refund to new motor vehicle manufacturer.
Records to be preservedExaminationEstoppel to question assessmentUnified business identifier account number records.
Payment by checkElectronic funds transferRulesMailing returns or remittancesTime extensionDepositsTime extension during state of emergencyRecordsPayment must accompany return.
Electronic funds transferGenerally.
Direct pay permits.
Late paymentDisregard of written instructionsEvasionPenalties.
Failure to file returns or provide recordsAssessment of tax by departmentPenalties and interest.
Waiver or cancellation of penalties or interestRules.
Examination of books or recordsSubpoenasContempt of court.
Application for court approval of subpoena prior to issuanceNo notice required.
Oaths and acknowledgments.
Notice and ordersService.
Notice, assessment, other informationElectronic delivery.
Taxpayer quitting businessLiability of successor.
Limited liability business entityTerminated, dissolved, abandoned, insolventCollection of unpaid trust fund taxes.
Contest of taxPrepayment requiredRestraining orders and injunctions barred.
Correction of taxAdministrative procedureConferenceDetermination by department.
Reduction of tax after paymentPetitionConferenceDetermination by department.
Court appealProcedure.
Stay of collection pending suitInterest.
Stay of collectionBondInterest.
Tax warrantFilingLienEffect.
Tax warrantNotice of lien.
Revocation of certificate of registration.
Execution of warrantLevy upon propertySatisfaction.
Agent of the department of revenue may execute.
Notice and order to withhold and deliver property due or owned by taxpayerBondJudgment by default.
Notice and order to withhold and deliverContinuing lienEffective date.
Tax constitutes debt to the statePriority of lien.
Search for and seizure of propertyWarrantProcedure.
Payment condition to dissolution or withdrawal of corporation.
Use of collection agencies to collect taxes outside the state.
Accounting period prescribed.
Tax declared additional.
Unlawful actsPenalties.
Reseller permitUnlawful usePenaltyRules.
Department of revenue to administerChapters enforced by liquor control board.
Immunity of officers, agents, etc., of the department of revenue acting in good faith.
Revenue to state treasurerAllocation for return or payment for less than the full amount due.
Disclosure of return or tax information.
Chargeoff of uncollectible taxesDestruction of files and records.
Closing agreements authorized.
Conclusive effect of agreements.
Revenues to be deposited in general fund.
General fund transfers to connecting Washington account.
Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.
Written determinations as precedents.
Liability for tax rate calculation errorsGeographic information system.
Project on sales and use tax exemption requirements.
Natural or manufactured gas, electricityMaximum combined credits and deferrals allowedAvailability of credits and deferrals.
Transfer of sales and use tax on toll projects.
Washington forest products commissionDisclosure of taxpayer information.
Electronic database for use by mobile telecommunications service provider.
Liability of mobile telecommunications service provider if no database provided.
Determination of taxing jurisdiction for telecommunications services.
Telecommunications servicesPlace of primary use.
Scope of mobile telecommunications actIdentification of taxable and nontaxable charges.
Applicability of telephone and telecommunications definitions.
Sourcing of calls.
Purchaser's cause of action for over-collected sales or use tax.
Seller nexus.
NexusTrade convention attendance or participation.
Digital productsNexus.
Digital productsAmnesty.
Annual report requirement for tax preferences.
"Commercial airplane," "component," and "superefficient airplane"Definitions.
Telecommunications and ancillary services taxesIdentification of taxable and nontaxable charges.
Sales and use tax deferralHistoric automobile museum.
Annual survey requirement for tax preferences.
Annual surveys or reports for tax incentivesFailure to file.
Annual surveys or reports for tax incentivesElectronic filing.
Annual surveyHog fuel.
Annual survey for tax exemption for sales of machinery and equipment used in generating electricity.
Tax avoidance.
Tax avoidanceStatutory application.
Tax evasion by electronic meansSeizure and forfeiture.
Tax evasion by electronic meansSearch and seizure.
Administration of the sales and use tax for hospital benefit zones.
Professional employer organizationsEligibility for tax incentivesResponsibility for reports/surveys.
Monetary allowancesStreamlined sales and use tax agreement.
Vendor compensationStreamlined sales and use tax agreement.
AmnestyStreamlined sales and use tax agreement.
SourcingStreamlined sales and use tax agreement.
Confidentiality and privacyCertified service providersStreamlined sales and use tax agreement.
Taxability matrixLiabilityStreamlined sales and use tax agreement.
Software certification by departmentClassificationsLiabilityStreamlined sales and use tax agreement.
Purchaser liabilityPenaltyStreamlined sales and use tax agreement.
Sourcing complianceTaxpayer reliefInterest and penaltiesStreamlined sales and use tax agreement.
Sourcing complianceTaxpayer reliefCreditsStreamlined sales and use tax agreement.
Remote seller nexusStreamlined sales and use tax agreement or federal law conflict with state law.
Local revitalization financingReporting requirements.
Sourcing complianceTax payer reliefCollection and remittance errors.
Reseller's permitTaxpayer application.
Reseller's permitContractor application.
Reseller's permitInformation required.
Reseller's permitVoluntary electronic verification.
Reseller's permitRequest for copies.
Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation (as amended by 2017 c 135).
Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation (as amended by 2017 c 323).
Contributions of high-technology research and development tax creditOpportunity expansion account.
Tax preferencesExpiration dates.
Tax preferencesPerformance statement requirement.
Significant commercial airplane manufacturingTax preferenceContingent effective date.
Liquefied natural gasEstimated sales tax revenue.
Nonresident vessel permit.
Work group createdTransition planTaxing 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.
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