Revised Code of Washington Chapter 82.32 — General Administrative Provisions

Washington · statute · Wash. Rev. Code ch. 82.32 · 121 active provisions

Wash. Rev. Code § 82.32.010

Application of chapter stated

The provisions of this chapter apply with respect to the taxes imposed under chapters 82.04 through 82.14 RCW, under chapter 82.14B RCW, under chapters 82.16 through 82.29A RCW of this title, under chapter 84.33 RCW, and under other titles, chapters, and sections in such manner and to such extent as indicated in each s…

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Wash. Rev. Code § 82.32.020

Definitions

For the purposes of this chapter:(1) The meaning attributed in chapters 82.01 through 82.27 RCW to the words and phrases "tax year," "taxable year," "person," "company," "gross proceeds of sales," "gross income of the business," "business," "engaging in business," "successor," "gross operating revenue," "gross income,"…

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Wash. Rev. Code § 82.32.023

Definition of product for agreement purposes

For purposes of construing those provisions of the streamlined sales and use tax agreement that have been incorporated into this title, and unless the context requires otherwise, the terms "product" and "products" refer to tangible personal property, digital goods, digital automated services, other services, extended w…

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Wash. Rev. Code § 82.32.026

Registration—Seller's agent—Streamlined sales and use tax agreement

(1) A seller, by written agreement, may appoint a person to represent the seller as its agent. The seller's agent has authority to register the seller with the department under RCW 82.32.030. An agent may also be a certified service provider, with authority to perform all the seller's sales and use tax functions, excep…

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Wash. Rev. Code § 82.32.030

Registration certificates—Threshold levels—Central registration system

(1) Except as provided in subsections (2) and (3) of this section, if any person engages in any business or performs any act upon which a tax is imposed by the preceding chapters, he or she must, under such rules as the department prescribes, apply for and obtain from the department a registration certificate. Such reg…

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Wash. Rev. Code § 82.32.033

Registration certificates—Special events—Promoter's duties—Penalties—Definitions

(1) A promoter of a special event within the state of Washington shall not permit a vendor to make or solicit retail sales of tangible personal property or services at the special event unless the promoter makes a good faith effort to obtain verification that the vendor has obtained a certificate of registration from t…

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Wash. Rev. Code § 82.32.045

Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements. (Effective until January 1, 2029.)

(1) Except as otherwise provided in this chapter and subsection (6) of this section, payments of the taxes imposed under chapters 82.04, 82.08, 82.12, 82.14, 82.16, and 82.27 RCW, along with reports and returns on forms prescribed by the department, are due monthly within 25 days after the end of the month in which the…

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Wash. Rev. Code § 82.32.050

Deficient tax or penalty payments—Notice—Interest—Limitations—Time extension or correction of an assessment during state of emergency

(1) If upon examination of any returns or from other information obtained by the department it appears that a tax or penalty has been paid less than that properly due, the department shall assess against the taxpayer such additional amount found to be due and shall add thereto interest on the tax only. The department s…

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Wash. Rev. Code § 82.32.052

Interest and penalties—Waiver for amounts unpaid as of February 1, 2011

(1) Except as otherwise provided in subsections (4) and (5) of this section, the department must waive all penalties and interest otherwise due under this chapter and that are unpaid as of February 1, 2011, if all of the following circumstances are met:(a) The penalties and interest are imposed with respect to: (i) Sta…

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Wash. Rev. Code § 82.32.055

Interest and penalties—Waiver for military personnel

(1) Subject to the requirements in subsections (2) through (4) of this section, the department shall waive or cancel interest and penalties imposed under this chapter if the interest and penalties are:(a) Imposed during any period of armed conflict; and(b) Imposed on a taxpayer where a majority owner of the taxpayer is…

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Wash. Rev. Code § 82.32.057

Application of interest to delinquent taxes—Extensions

Except as otherwise provided in this chapter, interest applies to taxes that are not paid by the original due date even though the department has granted an extension as authorized under this chapter. However, the department may not assess penalties for late payment of any such tax that is paid in full by the extended…

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Wash. Rev. Code § 82.32.060

Excess payment of tax, penalty, or interest—Credit or refund—Payment of judgments for refund

(1) If, upon receipt of an application by a taxpayer for a refund or for an audit of the taxpayer's records, or upon an examination of the returns or records of any taxpayer, it is determined by the department that within the statutory period for assessment of taxes, penalties, or interest prescribed by RCW 82.32.050 a…

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Wash. Rev. Code § 82.32.062

Additional offset for excess payment of sales tax

(1) In addition to the procedure set forth in RCW 82.32.060 and as an exception to the four-year period explicitly set forth in RCW 82.32.060, an offset for a tax that has been paid in excess of that properly due may be taken under the following conditions:(a) The tax paid in excess of that properly due was sales or us…

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Wash. Rev. Code § 82.32.065

Tax refund to consumer under new motor vehicle warranty laws—Credit or refund to new motor vehicle manufacturer

If a manufacturer makes a refund of sales tax to a consumer upon return of a new motor vehicle under chapter 19.118 RCW, the department shall credit or refund to the manufacturer the amount of the tax refunded, upon receipt of documentation as required by the department.

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Wash. Rev. Code § 82.32.070

Records to be preserved—Examination—Estoppel to question assessment—Unified business identifier account number records

(1) Every taxpayer liable for any tax collected by the department must keep and preserve, for a period of five years, suitable records as may be necessary to determine the amount of any tax for which the taxpayer may be liable. Such records must include copies of all of the taxpayer's federal income tax and state tax r…

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Wash. Rev. Code § 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

(1) When authorized by the department, payment of the tax may be made by uncertified check under such rules as the department prescribes, but, if a check so received is not paid by the bank on which it is drawn, the taxpayer, by whom such check is tendered, will remain liable for payment of the tax and for all legal pe…

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Wash. Rev. Code § 82.32.085

Electronic funds transfer—Generally

(1) "Electronic funds transfer" means any transfer of funds, other than a transaction originated or accomplished by conventional check, drafts, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a fin…

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Wash. Rev. Code § 82.32.087

Direct pay permits

(1) The director may grant a direct pay permit to a taxpayer who demonstrates, to the satisfaction of the director, that the taxpayer meets the requirements of this section. The direct pay permit allows the taxpayer to accrue and remit directly to the department use tax on the acquisition of tangible personal property…

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Wash. Rev. Code § 82.32.090

Late payment—Disregard of written instructions—Evasion—Substantial underpayment—Penalties

(1) If payment of any tax due on a return to be filed by a taxpayer is not received by the department of revenue by the due date, there is assessed a penalty of nine percent of the amount of the tax; and if the tax is not received on or before the last day of the month following the due date, there is assessed a total…

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Wash. Rev. Code § 82.32.100

Failure to file returns or provide records—Assessment of tax by department—Penalties and interest

(1) If any person fails or refuses to make any return or to make available for examination the records required by this chapter, the department shall proceed, in such manner as it may deem best, to obtain facts and information on which to base its estimate of the tax; and to this end the department may examine the reco…

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Wash. Rev. Code § 82.32.105

Waiver or cancellation of penalties or interest—Rules

(1) If the department finds that the payment by a taxpayer of a tax less than that properly due or the failure of a taxpayer to pay any tax by the due date was the result of circumstances beyond the control of the taxpayer, the department must waive or cancel any penalties imposed under this chapter with respect to suc…

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Wash. Rev. Code § 82.32.110

Examination of books or records—Subpoenas—Contempt of court

The department of revenue or its duly authorized agent may examine any books, papers, records, or other data, or stock of merchandise bearing upon the amount of any tax payable or upon the correctness of any return, or for the purpose of making a return where none has been made, or in order to ascertain whether a retur…

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Wash. Rev. Code § 82.32.117

Application for court approval of subpoena prior to issuance—No notice required

(1) The department or its duly authorized agent may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is found, or the county where the subpoenaed records or documents are located,…

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Wash. Rev. Code § 82.32.120

Oaths and acknowledgments

All officers empowered by law to administer oaths, the director of the department of revenue, and such officers as he or she may designate shall have the power to administer an oath to any person or to take the acknowledgment of any person with respect to any return or report required by law or the rules and regulation…

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Wash. Rev. Code § 82.32.130

Notice and orders—Service

Notwithstanding any other law, any notice or order required by this title to be mailed to any taxpayer may be provided electronically as provided in RCW 82.32.135, served in the manner prescribed by law for personal service of summons and complaint in the commencement of actions in the superior courts of the state. How…

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