Revised Code of Washington
Chapter 82.32 - General Administrative Provisions.
82.32.515 - Applicability of telephone and telecommunications definitions.

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 82.32 - General Administrative Provisions.

82.32.010 - Application of chapter stated.

82.32.020 - Definitions.

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.

82.32.045 - Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements.

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

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.

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

82.32.062 - Additional offset for excess payment of sales tax.

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

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

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.

82.32.085 - Electronic funds transfer—Generally.

82.32.087 - Direct pay permits.

82.32.090 - Late payment—Disregard of written instructions—Evasion—Penalties.

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

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.

82.32.145 - Limited liability business entity—Terminated, dissolved, abandoned, insolvent—Collection of unpaid trust fund taxes.

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.

82.32.235 - Notice and order to withhold and deliver property due or owned by taxpayer—Bond—Judgment by default.

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.

82.32.320 - Revenue to state treasurer—Allocation for return or payment for less than the full amount due.

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.

82.32.385 - General fund transfers to multimodal transportation account, connecting Washington account.

82.32.394 - Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.

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.

82.32.450 - Natural or manufactured gas, electricity—Maximum combined credits and deferrals allowed—Availability of credits and deferrals.

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.

82.32.530 - Seller nexus.

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.

82.32.555 - Telecommunications and ancillary services taxes—Identification of taxable and nontaxable charges.

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.

82.32.607 - Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity.

82.32.655 - Tax avoidance.

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.

82.32.710 - Professional employer organizations—Eligibility for tax incentives—Responsibility for tax performance reports.

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.

82.32.735 - Confidentiality and privacy—Certified service providers—Streamlined sales and use tax agreement.

82.32.740 - Taxability matrix—Liability—Streamlined sales and use tax agreement.

82.32.745 - Software certification by department—Classifications—Liability—Streamlined sales and use tax agreement.

82.32.750 - Purchaser liability—Penalty—Streamlined sales and use tax agreement.

82.32.762 - Remote seller nexus—Streamlined sales and use tax agreement or federal law conflict with state law.

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.

82.32.790 - Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation.

82.32.800 - Contributions of high-technology research and development tax credit—Opportunity expansion account.

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.

82.32.870 - Vapor products tax deposits.

82.32.900 - Work group created—Transition plan—Taxing liquefied natural gas used for marine vessel transportation.