Wash. Rev. Code ch. 82.32 – General administrative provisions. | Midpage

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Revised Code of Washington

Chapter 82.32

Wash. Rev. Code ch. 82.32

General administrative provisions.

82.32.010Application of chapter stated.82.32.020Definitions.82.32.023Definition of product for agreement purposes.82.32.026Registration—Seller's agent—Streamlined sales and use tax agreement.82.32.030Registration certificates—Threshold levels—Central registration system.82.32.033Registration certificates—Special events—Promoter's duties—Penalties—Definitions.82.32.045Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements.82.32.050Deficient tax or penalty payments—Notice—Interest—Limitations—Time extension or correction of an assessment during state of emergency.82.32.052Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.82.32.055Interest and penalties—Waiver for military personnel.82.32.057Application of interest to delinquent taxes—Extensions.82.32.060Excess payment of tax, penalty, or interest—Credit or refund—Payment of judgments for refund.82.32.062Additional offset for excess payment of sales tax.82.32.065Tax refund to consumer under new motor vehicle warranty laws—Credit or refund to new motor vehicle manufacturer.82.32.070Records to be preserved—Examination—Estoppel to question assessment—Unified business identifier account number records.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.82.32.085Electronic funds transfer—Generally.82.32.087Direct pay permits.82.32.090Late payment—Disregard of written instructions—Evasion—Substantial underpayment—Penalties.82.32.100Failure to file returns or provide records—Assessment of tax by department—Penalties and interest.82.32.105Waiver or cancellation of penalties or interest—Rules.82.32.110Examination of books or records—Subpoenas—Contempt of court.82.32.117Application for court approval of subpoena prior to issuance—No notice required.82.32.120Oaths and acknowledgments.82.32.130Notice and orders—Service.82.32.135Notice, assessment, other information—Electronic delivery.82.32.140Taxpayer quitting business—Liability of successor.82.32.145Limited liability business entity—Terminated, dissolved, abandoned, insolvent—Collection of unpaid trust fund taxes. (Effective until January 1, 2026.)82.32.150Contest of tax—Prepayment required—Restraining orders and injunctions barred.82.32.160Correction of tax—Administrative procedure—Conference—Determination by department.82.32.170Reduction of tax after payment—Petition—Conference—Determination by department.82.32.180Court appeal—Procedure.82.32.190Stay of collection pending suit—Interest.82.32.200Stay of collection—Bond—Interest.82.32.210Tax warrant—Filing—Lien—Effect.82.32.212Tax warrant—Notice of lien.82.32.215Revocation of certificate of registration.82.32.220Execution of warrant—Levy upon property—Satisfaction.82.32.230Agent of the department of revenue may execute.82.32.235Notice and order to withhold and deliver property due or owned by taxpayer—Bond—Judgment by default.82.32.237Notice and order to withhold and deliver—Continuing lien—Effective date.82.32.240Tax constitutes debt to the state—Priority of lien.82.32.245Search for and seizure of property—Warrant—Procedure.82.32.260Payment condition to dissolution or withdrawal of corporation.82.32.265Use of collection agencies to collect taxes outside the state.82.32.270Accounting period prescribed.82.32.280Tax declared additional.82.32.290Unlawful acts—Penalties.82.32.291Reseller permit—Unlawful use—Penalty—Rules.82.32.300Department of revenue to administer—Chapters enforced by liquor and cannabis board.82.32.310Immunity of officers, agents, etc., of the department of revenue acting in good faith.82.32.320Revenue to state treasurer—Allocation for return or payment for less than the full amount due.82.32.330Disclosure of return or tax information.82.32.340Chargeoff of uncollectible taxes—Destruction of files and records.82.32.350Closing agreements authorized.82.32.360Conclusive effect of agreements.82.32.380Revenues to be deposited in general fund.82.32.385General fund transfers to and from multimodal transportation account, connecting Washington account.82.32.394Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.82.32.410Written determinations as precedents.82.32.430Liability for tax rate calculation errors—Geographic information system.82.32.440Project on sales and use tax exemption requirements.82.32.450Natural or manufactured gas, electricity—Maximum combined credits and deferrals allowed—Availability of credits and deferrals.82.32.470Transfer of sales and use tax on toll projects.82.32.480Washington forest products commission—Disclosure of taxpayer information.82.32.490Electronic database for use by mobile telecommunications service provider.82.32.495Liability of mobile telecommunications service provider if no database provided.82.32.500Determination of taxing jurisdiction for telecommunications services.82.32.505Telecommunications services—Place of primary use.82.32.510Scope of mobile telecommunications act—Identification of taxable and nontaxable charges.82.32.515Applicability of telephone and telecommunications definitions.82.32.520Sourcing of calls.82.32.525Purchaser's cause of action for over-collected sales or use tax.82.32.530Seller nexus.82.32.531Nexus—Trade convention attendance or participation.82.32.532Digital products—Nexus.82.32.533Digital products—Amnesty.82.32.534Annual report requirement for tax preferences.82.32.537Silicon smelters—Annual survey or report. (Contingent expiration date.)82.32.550"Commercial airplane," "component," and "superefficient airplane"—Definitions.82.32.555Telecommunications and ancillary services taxes—Identification of taxable and nontaxable charges.82.32.558Tax deferral—Eligible projects—Application. (Expires January 1, 2030.)82.32.559Tax deferral—Eligible projects—Deposit of funds.82.32.580Sales and use tax deferral—Historic automobile museum.82.32.590Annual tax performance reports—Failure to file.82.32.600Annual tax performance reports—Electronic filing.82.32.605Annual tax performance report—Hog fuel. (Expires June 30, 2034.)82.32.607Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity.82.32.655Tax avoidance.82.32.660Tax avoidance—Statutory application.82.32.670Tax evasion by electronic means—Seizure and forfeiture.82.32.680Tax evasion by electronic means—Search and seizure.82.32.700Administration of the sales and use tax for hospital benefit zones.82.32.710Professional employer organizations—Eligibility for tax incentives—Responsibility for tax performance reports.82.32.715Monetary allowances—Streamlined sales and use tax agreement.82.32.720Vendor compensation—Streamlined sales and use tax agreement.82.32.725Amnesty—Streamlined sales and use tax agreement.82.32.730Sourcing—Streamlined sales and use tax agreement.82.32.735Confidentiality and privacy—Certified service providers—Streamlined sales and use tax agreement.82.32.740Taxability matrix—Liability—Streamlined sales and use tax agreement.82.32.745Software certification by department—Classifications—Liability—Streamlined sales and use tax agreement.82.32.750Purchaser liability—Penalty—Streamlined sales and use tax agreement.82.32.762Remote seller nexus—Streamlined sales and use tax agreement or federal law conflict with state law.82.32.765Local revitalization financing—Reporting requirements.82.32.770Sourcing compliance—Taxpayer relief—Collection and remittance errors.82.32.780Reseller's permit—Taxpayer application.82.32.783Reseller's permit—Contractor application.82.32.784Reseller's permit—Information required.82.32.785Reseller's permit—Voluntary electronic verification.82.32.787Reseller's permit—Request for copies.82.32.790Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation. (Contingent expiration date.)82.32.805Tax preferences—Expiration dates.82.32.808Tax preferences—Performance statement requirement.82.32.850Significant commercial airplane manufacturing—Tax preference—Contingent effective date.82.32.860Liquefied natural gas—Estimated sales tax revenue. (Expires July 1, 2028.)82.32.865Nonresident vessel permit. (Effective until January 1, 2029.)82.32.870Vapor products tax deposits.82.32.875Department of revenue—Recommendations to simplify tax compliance. (Effective January 1, 2026.)82.32.900Work group created—Transition plan—Taxing liquefied natural gas used for marine vessel transportation.