PocketLaw
Home
Catalog
Law Online
Teams
Our Free Mobile App
General Administrative Provisions.
Law
Revised Code of Washington
Excise Taxes
General Administrative Provisions.
Checkout our iOS App for a better way to browser and research.
Section
82.32.010
Application of chapter stated.
Section
82.32.020
Definitions.
Section
82.32.023
Definition of product for agreement purposes.
Section
82.32.026
Registration—Seller's agent—Streamlined sales and use tax agreement.
Section
82.32.030
Registration certificates—Threshold levels—Central registration system.
Section
82.32.033
Registration certificates—Special events—Promoter's duties—Penalties—Definitions.
Section
82.32.045
Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements.
Section
82.32.050
Deficient tax or penalty payments—Notice—Interest—Limitations—Time extension or correction of an assessment during state of emergency.
Section
82.32.052
Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.
Section
82.32.055
Interest and penalties—Waiver for military personnel.
Section
82.32.060
Excess payment of tax, penalty, or interest—Credit or refund—Payment of judgments for refund.
Section
82.32.062
Additional offset for excess payment of sales tax.
Section
82.32.065
Tax refund to consumer under new motor vehicle warranty laws—Credit or refund to new motor vehicle manufacturer.
Section
82.32.070
Records to be preserved—Examination—Estoppel to question assessment—Unified business identifier account number records.
Section
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.
Section
82.32.085
Electronic funds transfer—Generally.
Section
82.32.087
Direct pay permits.
Section
82.32.090
Late payment—Disregard of written instructions—Evasion—Penalties.
Section
82.32.100
Failure to file returns or provide records—Assessment of tax by department—Penalties and interest.
Section
82.32.105
Waiver or cancellation of penalties or interest—Rules.
Section
82.32.110
Examination of books or records—Subpoenas—Contempt of court.
Section
82.32.117
Application for court approval of subpoena prior to issuance—No notice required.
Section
82.32.120
Oaths and acknowledgments.
Section
82.32.130
Notice and orders—Service.
Section
82.32.135
Notice, assessment, other information—Electronic delivery.
Section
82.32.140
Taxpayer quitting business—Liability of successor.
Section
82.32.145
Limited liability business entity—Terminated, dissolved, abandoned, insolvent—Collection of unpaid trust fund taxes.
Section
82.32.150
Contest of tax—Prepayment required—Restraining orders and injunctions barred.
Section
82.32.160
Correction of tax—Administrative procedure—Conference—Determination by department.
Section
82.32.170
Reduction of tax after payment—Petition—Conference—Determination by department.
Section
82.32.180
Court appeal—Procedure.
Section
82.32.190
Stay of collection pending suit—Interest.
Section
82.32.200
Stay of collection—Bond—Interest.
Section
82.32.210
Tax warrant—Filing—Lien—Effect.
Section
82.32.212
Tax warrant—Notice of lien.
Section
82.32.215
Revocation of certificate of registration.
Section
82.32.220
Execution of warrant—Levy upon property—Satisfaction.
Section
82.32.230
Agent of the department of revenue may execute.
Section
82.32.235
Notice and order to withhold and deliver property due or owned by taxpayer—Bond—Judgment by default.
Section
82.32.237
Notice and order to withhold and deliver—Continuing lien—Effective date.
Section
82.32.240
Tax constitutes debt to the state—Priority of lien.
Section
82.32.245
Search for and seizure of property—Warrant—Procedure.
Section
82.32.260
Payment condition to dissolution or withdrawal of corporation.
Section
82.32.265
Use of collection agencies to collect taxes outside the state.
Section
82.32.270
Accounting period prescribed.
Section
82.32.280
Tax declared additional.
Section
82.32.290
Unlawful acts—Penalties.
Section
82.32.291
Reseller permit—Unlawful use—Penalty—Rules.
Section
82.32.300
Department of revenue to administer—Chapters enforced by liquor and cannabis board.
Section
82.32.310
Immunity of officers, agents, etc., of the department of revenue acting in good faith.
Section
82.32.320
Revenue to state treasurer—Allocation for return or payment for less than the full amount due.
Section
82.32.330
Disclosure of return or tax information.
Section
82.32.340
Chargeoff of uncollectible taxes—Destruction of files and records.
Section
82.32.350
Closing agreements authorized.
Section
82.32.360
Conclusive effect of agreements.
Section
82.32.380
Revenues to be deposited in general fund.
Section
82.32.385
General fund transfers to multimodal transportation account, connecting Washington account.
Section
82.32.394
Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.
Section
82.32.410
Written determinations as precedents.
Section
82.32.430
Liability for tax rate calculation errors—Geographic information system.
Section
82.32.440
Project on sales and use tax exemption requirements.
Section
82.32.450
Natural or manufactured gas, electricity—Maximum combined credits and deferrals allowed—Availability of credits and deferrals.
Section
82.32.470
Transfer of sales and use tax on toll projects.
Section
82.32.480
Washington forest products commission—Disclosure of taxpayer information.
Section
82.32.490
Electronic database for use by mobile telecommunications service provider.
Section
82.32.495
Liability of mobile telecommunications service provider if no database provided.
Section
82.32.500
Determination of taxing jurisdiction for telecommunications services.
Section
82.32.505
Telecommunications services—Place of primary use.
Section
82.32.510
Scope of mobile telecommunications act—Identification of taxable and nontaxable charges.
Section
82.32.515
Applicability of telephone and telecommunications definitions.
Section
82.32.520
Sourcing of calls.
Section
82.32.525
Purchaser's cause of action for over-collected sales or use tax.
Section
82.32.530
Seller nexus.
Section
82.32.531
Nexus—Trade convention attendance or participation.
Section
82.32.532
Digital products—Nexus.
Section
82.32.533
Digital products—Amnesty.
Section
82.32.534
Annual report requirement for tax preferences.
Section
82.32.537
Silicon smelters—Annual survey or report.
Section
82.32.550
"Commercial airplane," "component," and "superefficient airplane"—Definitions.
Section
82.32.555
Telecommunications and ancillary services taxes—Identification of taxable and nontaxable charges.
Section
82.32.558
Tax deferral—Eligible projects—Application.
Section
82.32.559
Tax deferral—Eligible projects—Deposit of funds.
Section
82.32.580
Sales and use tax deferral—Historic automobile museum.
Section
82.32.590
Annual tax performance reports—Failure to file.
Section
82.32.600
Annual tax performance reports—Electronic filing.
Section
82.32.605
Annual tax performance report—Hog fuel.
Section
82.32.607
Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity.
Section
82.32.655
Tax avoidance.
Section
82.32.660
Tax avoidance—Statutory application.
Section
82.32.670
Tax evasion by electronic means—Seizure and forfeiture.
Section
82.32.680
Tax evasion by electronic means—Search and seizure.
Section
82.32.700
Administration of the sales and use tax for hospital benefit zones.
Section
82.32.710
Professional employer organizations—Eligibility for tax incentives—Responsibility for tax performance reports.
Section
82.32.715
Monetary allowances—Streamlined sales and use tax agreement.
Section
82.32.720
Vendor compensation—Streamlined sales and use tax agreement.
Section
82.32.725
Amnesty—Streamlined sales and use tax agreement.
Section
82.32.730
Sourcing—Streamlined sales and use tax agreement.
Section
82.32.735
Confidentiality and privacy—Certified service providers—Streamlined sales and use tax agreement.
Section
82.32.740
Taxability matrix—Liability—Streamlined sales and use tax agreement.
Section
82.32.745
Software certification by department—Classifications—Liability—Streamlined sales and use tax agreement.
Section
82.32.750
Purchaser liability—Penalty—Streamlined sales and use tax agreement.
Section
82.32.762
Remote seller nexus—Streamlined sales and use tax agreement or federal law conflict with state law.
Section
82.32.765
Local revitalization financing—Reporting requirements.
Section
82.32.770
Sourcing compliance—Taxpayer relief—Collection and remittance errors.
Section
82.32.780
Reseller's permit—Taxpayer application.
Section
82.32.783
Reseller's permit—Contractor application.
Section
82.32.784
Reseller's permit—Information required.
Section
82.32.785
Reseller's permit—Voluntary electronic verification.
Section
82.32.787
Reseller's permit—Request for copies.
Section
82.32.790
Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation.
Section
82.32.800
Contributions of high-technology research and development tax credit—Opportunity expansion account.
Section
82.32.805
Tax preferences—Expiration dates.
Section
82.32.808
Tax preferences—Performance statement requirement.
Section
82.32.850
Significant commercial airplane manufacturing—Tax preference—Contingent effective date.
Section
82.32.860
Liquefied natural gas—Estimated sales tax revenue.
Section
82.32.865
Nonresident vessel permit.
Section
82.32.870
Vapor products tax deposits.
Section
82.32.900
Work group created—Transition plan—Taxing liquefied natural gas used for marine vessel transportation.