RCW 82.32A.030 — Responsibilities.

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. (1) Register with the department of revenue;
2. (2) Know their tax reporting obligations, and when they are uncertain about their obligations, seek instructions from the department of revenue;
3. (3) Keep accurate and complete business records;
4. (4) File accurate returns and pay taxes in a timely manner;
5. (5) Ensure the accuracy of the information entered on their tax returns;
6. (6) Substantiate claims for refund;
7. (7) Timely pay all taxes after closing a business and request cancellation of registration number; and
8. (8) Timely respond to communications from the department of revenue.

[ 1991 c 142 s 5.]