Wash. Rev. Code § 82.32A.002
Short title
This chapter shall be known and cited as "Washington taxpayers' rights and responsibilities."
Revised Code of Washington Chapter 82.32A — Taxpayer Rights and Responsibilities
Washington · statute · Wash. Rev. Code ch. 82.32A · 7 active provisions
Wash. Rev. Code § 82.32A.005
Finding
(1) The legislature finds that taxes are one of the most sensitive points of contact between citizens and their government, and that there is a delicate balance between revenue collection and taxpayers' rights and responsibilities. The rights, privacy, and property of Washington taxpayers should be protected adequately…
Wash. Rev. Code § 82.32A.010
Administration of chapter
The department of revenue shall administer this chapter. The department of revenue shall adopt or amend rules as may be necessary to fully implement this chapter and the rights established under this chapter.
Wash. Rev. Code § 82.32A.020
Rights
The taxpayers of the state of Washington have:(1) The right to a written explanation of the basis for any tax deficiency assessment, interest, and penalties at the time the assessments are issued;(2) The right to rely on specific, official written advice and written tax reporting instructions from the department of rev…
Wash. Rev. Code § 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) Register with the department of revenue;(2) Know their tax reporting obligations, and when they are uncertain about their obligations, seek inst…
Wash. Rev. Code § 82.32A.040
Taxpayer rights advocate
The director of revenue shall appoint a taxpayer rights advocate. The advocate shall be responsible for directly assisting taxpayers and their representatives to assure their understanding and utilization of the policies, processes, and procedures available to them in the resolution of problems.
Wash. Rev. Code § 82.32A.050
Taxpayer services program
The department of revenue shall maintain a taxpayer services program consisting of, but not limited to:(1) Providing taxpayer assistance in the form of information, education, and instruction in person, by telephone, or by correspondence;(2) Conducting tax workshops at locations most conveniently accessible to the majo…