RCW 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 financial institution to debit or credit a checking or other deposit account. "Electronic funds transfer" includes payments made by electronic check (e-check).
(2)(a) An electronic funds transfer using the automated clearinghouse credit method must be completed so that the state receives collectible funds on or before the next banking day following the due date.
(b) A remittance made using the automated clearinghouse debit method or any other method of electronic payment authorized by the department will be deemed to be received on the due date if the electronic funds transfer or other electronic payment is initiated on or before 11:59 p.m. pacific time on the due date with an effective payment date on or before the next banking day following the due date.
(3) The department must adopt rules necessary to implement the provisions of RCW 82.32.080 and this section. The rules must include but are not limited to: (a) Coordinating the filing of tax returns with payment by electronic funds transfer or other form of electronic payment as authorized by the department; (b) form and content of electronic funds transfer; (c) voluntary use of electronic funds transfer with permission of the department for those taxpayers that are not subject to the mandatory electronic payment requirement in RCW 82.32.080; (d) use of commonly accepted means of electronic funds transfer; (e) means of crediting and recording proof of payment; and (f) means of correcting errors in transmission.
[ 2011 c 24 § 2; 2009 c 176 § 3; 2006 c 256 § 4; 1990 c 69 § 3.]
NOTES:
Application—2011 c 24: See note following RCW 82.32.080.
Findings—Payment of excise taxes by electronic funds transfer—2006 c 256: "(1) The legislature recognizes the following with respect to the payment of excise taxes to the department of revenue by electronic funds transfer:
(a) Taxpayers required to pay their taxes by electronic funds transfer must do so through the use of either the automated clearinghouse debit method or automated clearinghouse credit method;
(b) For a remittance by electronic funds transfer to be considered timely, the transfer must be completed so that the state receives collectible funds on or before the next banking day following the due date;
(c) For the state to receive collectible funds on or before the next banking day following the due date, taxpayers using the automated clearinghouse debit method must initiate the transfer before 5:00 p.m. pacific time on the due date;
(d) The department of revenue receives information identifying the precise date and time the electronic funds transfer is initiated when a taxpayer uses the debit method; and
(e) The department receives information identifying only the date that the state receives collectible funds when a taxpayer uses the automated clearinghouse credit method.
(2) The legislature therefore finds that a remittance made using the automated clearinghouse debit method should be deemed to be received on the due date if the transfer is initiated on or before 11:59 p.m. pacific time on the due date with an effective payment date on or before the next banking day following the due date. The legislature further finds that because the department does not receive information about when an electronic funds transfer is initiated when a taxpayer uses the automated clearinghouse credit method, such transfers must be completed so that the state receives collectible funds on or before the next banking day following the due date." [ 2006 c 256 § 5.]
Effective dates—Application—Savings—2006 c 256: See notes following RCW 82.32.045.
Severability—Effective date—1990 c 69: See notes following RCW 82.32.060.
Structure Revised Code of Washington
Chapter 82.32 - General Administrative Provisions.
82.32.010 - Application of chapter stated.
82.32.023 - Definition of product for agreement purposes.
82.32.026 - Registration—Seller's agent—Streamlined sales and use tax agreement.
82.32.030 - Registration certificates—Threshold levels—Central registration system.
82.32.033 - Registration certificates—Special events—Promoter's duties—Penalties—Definitions.
82.32.052 - Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.
82.32.055 - Interest and penalties—Waiver for military personnel.
82.32.057 - Application of interest to delinquent taxes—Extensions.
82.32.062 - Additional offset for excess payment of sales tax.
82.32.085 - Electronic funds transfer—Generally.
82.32.087 - Direct pay permits.
82.32.090 - Late payment—Disregard of written instructions—Evasion—Penalties.
82.32.105 - Waiver or cancellation of penalties or interest—Rules.
82.32.110 - Examination of books or records—Subpoenas—Contempt of court.
82.32.117 - Application for court approval of subpoena prior to issuance—No notice required.
82.32.120 - Oaths and acknowledgments.
82.32.130 - Notice and orders—Service.
82.32.135 - Notice, assessment, other information—Electronic delivery.
82.32.140 - Taxpayer quitting business—Liability of successor.
82.32.150 - Contest of tax—Prepayment required—Restraining orders and injunctions barred.
82.32.160 - Correction of tax—Administrative procedure—Conference—Determination by department.
82.32.170 - Reduction of tax after payment—Petition—Conference—Determination by department.
82.32.180 - Court appeal—Procedure.
82.32.190 - Stay of collection pending suit—Interest.
82.32.200 - Stay of collection—Bond—Interest.
82.32.210 - Tax warrant—Filing—Lien—Effect.
82.32.212 - Tax warrant—Notice of lien.
82.32.215 - Revocation of certificate of registration.
82.32.220 - Execution of warrant—Levy upon property—Satisfaction.
82.32.230 - Agent of the department of revenue may execute.
82.32.237 - Notice and order to withhold and deliver—Continuing lien—Effective date.
82.32.240 - Tax constitutes debt to the state—Priority of lien.
82.32.245 - Search for and seizure of property—Warrant—Procedure.
82.32.260 - Payment condition to dissolution or withdrawal of corporation.
82.32.265 - Use of collection agencies to collect taxes outside the state.
82.32.270 - Accounting period prescribed.
82.32.280 - Tax declared additional.
82.32.290 - Unlawful acts—Penalties.
82.32.291 - Reseller permit—Unlawful use—Penalty—Rules.
82.32.300 - Department of revenue to administer—Chapters enforced by liquor and cannabis board.
82.32.310 - Immunity of officers, agents, etc., of the department of revenue acting in good faith.
82.32.330 - Disclosure of return or tax information.
82.32.340 - Chargeoff of uncollectible taxes—Destruction of files and records.
82.32.350 - Closing agreements authorized.
82.32.360 - Conclusive effect of agreements.
82.32.380 - Revenues to be deposited in general fund.
82.32.410 - Written determinations as precedents.
82.32.430 - Liability for tax rate calculation errors—Geographic information system.
82.32.440 - Project on sales and use tax exemption requirements.
82.32.470 - Transfer of sales and use tax on toll projects.
82.32.480 - Washington forest products commission—Disclosure of taxpayer information.
82.32.490 - Electronic database for use by mobile telecommunications service provider.
82.32.495 - Liability of mobile telecommunications service provider if no database provided.
82.32.500 - Determination of taxing jurisdiction for telecommunications services.
82.32.505 - Telecommunications services—Place of primary use.
82.32.510 - Scope of mobile telecommunications act—Identification of taxable and nontaxable charges.
82.32.515 - Applicability of telephone and telecommunications definitions.
82.32.520 - Sourcing of calls.
82.32.525 - Purchaser's cause of action for over-collected sales or use tax.
82.32.531 - Nexus—Trade convention attendance or participation.
82.32.532 - Digital products—Nexus.
82.32.533 - Digital products—Amnesty.
82.32.534 - Annual report requirement for tax preferences.
82.32.537 - Silicon smelters—Annual survey or report.
82.32.550 - "Commercial airplane," "component," and "superefficient airplane"—Definitions.
82.32.558 - Tax deferral—Eligible projects—Application.
82.32.559 - Tax deferral—Eligible projects—Deposit of funds.
82.32.580 - Sales and use tax deferral—Historic automobile museum.
82.32.590 - Annual tax performance reports—Failure to file.
82.32.600 - Annual tax performance reports—Electronic filing.
82.32.605 - Annual tax performance report—Hog fuel.
82.32.660 - Tax avoidance—Statutory application.
82.32.670 - Tax evasion by electronic means—Seizure and forfeiture.
82.32.680 - Tax evasion by electronic means—Search and seizure.
82.32.700 - Administration of the sales and use tax for hospital benefit zones.
82.32.715 - Monetary allowances—Streamlined sales and use tax agreement.
82.32.720 - Vendor compensation—Streamlined sales and use tax agreement.
82.32.725 - Amnesty—Streamlined sales and use tax agreement.
82.32.730 - Sourcing—Streamlined sales and use tax agreement.
82.32.740 - Taxability matrix—Liability—Streamlined sales and use tax agreement.
82.32.750 - Purchaser liability—Penalty—Streamlined sales and use tax agreement.
82.32.765 - Local revitalization financing—Reporting requirements.
82.32.770 - Sourcing compliance—Taxpayer relief—Collection and remittance errors.
82.32.780 - Reseller's permit—Taxpayer application.
82.32.783 - Reseller's permit—Contractor application.
82.32.784 - Reseller's permit—Information required.
82.32.785 - Reseller's permit—Voluntary electronic verification.
82.32.787 - Reseller's permit—Request for copies.
82.32.805 - Tax preferences—Expiration dates.
82.32.808 - Tax preferences—Performance statement requirement.
82.32.850 - Significant commercial airplane manufacturing—Tax preference—Contingent effective date.
82.32.860 - Liquefied natural gas—Estimated sales tax revenue.
82.32.865 - Nonresident vessel permit.