RCW 43.05.140
Pilot voluntary audit program.
The department of revenue, the department of labor and industries in respect to its duties in Title 51 RCW, and the employment security department shall develop and administer a pilot voluntary audit program. Voluntary audits can be requested by businesses from any of these agencies according to guidelines established by each agency. No penalty assessments may be made against participants in such a program except when the agency determines that either a good faith effort has not been made by the taxpayer or premium payer to comply with the law or that the taxpayer has failed to remit previously collected sales taxes to the state. The persons conducting the voluntary audit shall provide the business undergoing the voluntary audit an audit report that describes errors or omissions found and future reporting instructions. This program does not relieve a business from past or future tax or premium obligations.
[ 1995 c 403 § 615.]
Structure Revised Code of Washington
Title 43 - State Government—Executive
Chapter 43.05 - Technical Assistance Programs.
43.05.020 - Agency programs—List of technical assistance providers.
43.05.030 - Technical assistance visit—Notice of violation.
43.05.040 - Time to correct violations—Revisit—Issuance of penalties.
43.05.050 - Issuance of penalty during technical assistance visit.
43.05.060 - Department of ecology—Notice of correction.
43.05.070 - Department of ecology—Penalty.
43.05.080 - Application of RCW 43.05.060 and 43.05.070—Limited.
43.05.120 - Time for compliance—Extension.
43.05.130 - Educational programs.
43.05.140 - Pilot voluntary audit program.
43.05.150 - Agency immunity—Enforcement authority.
43.05.160 - Liquor and cannabis board—Notice of correction.
43.05.901 - Conflict with federal requirements.
43.05.902 - Resolution of conflict with federal requirements—Notification.