Revised Code of Washington
Title 82 - Excise Taxes
Chapter 82.32 - General Administrative Provisions.

82.32.026 - Registration—Seller's agent—Streamlined sales and use tax agreement. - RCW 82.32.026 Registration—Seller's agent—Streamlined sales and use tax agreement. (1)...

82.32.030 - Registration certificates—Threshold levels—Central registration system. - RCW 82.32.030 Registration certificates—Threshold levels—Central registration system. (1) Except as...

82.32.033 - Registration certificates—Special events—Promoter's duties—Penalties—Definitions. - RCW 82.32.033 Registration certificates—Special events—Promoter's duties—Penalties—Definitions. (1) A promoter of...

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

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

82.32.052 - Interest and penalties—Waiver for amounts unpaid as of February 1, 2011. - RCW 82.32.052 Interest and penalties—Waiver for amounts unpaid as of...

82.32.055 - Interest and penalties—Waiver for military personnel. - RCW 82.32.055 Interest and penalties—Waiver for military personnel. (1) Subject...

82.32.057 - Application of interest to delinquent taxes—Extensions. - RCW 82.32.057 Application of interest to delinquent taxes—Extensions. (Effective January...

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

82.32.062 - Additional offset for excess payment of sales tax. - RCW 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. - RCW 82.32.065 Tax refund to consumer under new motor vehicle...

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

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. - RCW 82.32.080 Payment by check—Electronic funds transfer—Rules—Mailing returns or remittances—Time...

82.32.085 - Electronic funds transfer—Generally. - RCW 82.32.085 Electronic funds transfer—Generally. (1) "Electronic funds transfer" means...

82.32.087 - Direct pay permits. - RCW 82.32.087 Direct pay permits. (1) The director may grant...

82.32.090 - Late payment—Disregard of written instructions—Evasion—Penalties. - RCW 82.32.090 Late payment—Disregard of written instructions—Evasion—Penalties. (1) If payment...

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

82.32.105 - Waiver or cancellation of penalties or interest—Rules. - RCW 82.32.105 Waiver or cancellation of penalties or interest—Rules. (1)...

82.32.110 - Examination of books or records—Subpoenas—Contempt of court. - RCW 82.32.110 Examination of books or records—Subpoenas—Contempt of court. The...

82.32.117 - Application for court approval of subpoena prior to issuance—No notice required. - RCW 82.32.117 Application for court approval of subpoena prior to...

82.32.120 - Oaths and acknowledgments. - RCW 82.32.120 Oaths and acknowledgments. All officers empowered by law...

82.32.130 - Notice and orders—Service. - RCW 82.32.130 Notice and orders—Service. Notwithstanding any other law, any...

82.32.135 - Notice, assessment, other information—Electronic delivery. - RCW 82.32.135 Notice, assessment, other information—Electronic delivery. (1) Except as...

82.32.140 - Taxpayer quitting business—Liability of successor. - RCW 82.32.140 Taxpayer quitting business—Liability of successor. (1) Whenever any...

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

82.32.150 - Contest of tax—Prepayment required—Restraining orders and injunctions barred. - RCW 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. - RCW 82.32.160 Correction of tax—Administrative procedure—Conference—Determination by department. Any person...

82.32.170 - Reduction of tax after payment—Petition—Conference—Determination by department. - RCW 82.32.170 Reduction of tax after payment—Petition—Conference—Determination by department. Any...

82.32.180 - Court appeal—Procedure. - RCW 82.32.180 Court appeal—Procedure. Any person, except one who has...

82.32.190 - Stay of collection pending suit—Interest. - RCW 82.32.190 Stay of collection pending suit—Interest. (1) The department,...

82.32.200 - Stay of collection—Bond—Interest. - RCW 82.32.200 Stay of collection—Bond—Interest. (1) When any assessment or...

82.32.210 - Tax warrant—Filing—Lien—Effect. - RCW 82.32.210 Tax warrant—Filing—Lien—Effect. (1) If any fee, tax, increase,...

82.32.212 - Tax warrant—Notice of lien. - RCW 82.32.212 Tax warrant—Notice of lien. (1) To secure payment...

82.32.215 - Revocation of certificate of registration. - RCW 82.32.215 Revocation of certificate of registration. (1) The department...

82.32.220 - Execution of warrant—Levy upon property—Satisfaction. - RCW 82.32.220 Execution of warrant—Levy upon property—Satisfaction. The department of...

82.32.230 - Agent of the department of revenue may execute. - RCW 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. - RCW 82.32.235 Notice and order to withhold and deliver property...

82.32.237 - Notice and order to withhold and deliver—Continuing lien—Effective date. - RCW 82.32.237 Notice and order to withhold and deliver—Continuing lien—Effective...

82.32.240 - Tax constitutes debt to the state—Priority of lien. - RCW 82.32.240 Tax constitutes debt to the state—Priority of lien....

82.32.245 - Search for and seizure of property—Warrant—Procedure. - RCW 82.32.245 Search for and seizure of property—Warrant—Procedure. (1) When...

82.32.260 - Payment condition to dissolution or withdrawal of corporation. - RCW 82.32.260 Payment condition to dissolution or withdrawal of corporation....

82.32.265 - Use of collection agencies to collect taxes outside the state. - RCW 82.32.265 Use of collection agencies to collect taxes outside...

82.32.270 - Accounting period prescribed. - RCW 82.32.270 Accounting period prescribed. The taxes imposed hereunder, and...

82.32.280 - Tax declared additional. - RCW 82.32.280 Tax declared additional. Taxes imposed hereunder shall be...

82.32.290 - Unlawful acts—Penalties. - RCW 82.32.290 Unlawful acts—Penalties. (1)(a) It is unlawful: (i) For...

82.32.291 - Reseller permit—Unlawful use—Penalty—Rules. - RCW 82.32.291 Reseller permit—Unlawful use—Penalty—Rules. (1) Except as otherwise provided...

82.32.300 - Department of revenue to administer—Chapters enforced by liquor and cannabis board. - RCW 82.32.300 Department of revenue to administer—Chapters enforced by liquor...

82.32.310 - Immunity of officers, agents, etc., of the department of revenue acting in good faith. - RCW 82.32.310 Immunity of officers, agents, etc., of the department...

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

82.32.330 - Disclosure of return or tax information. - RCW 82.32.330 Disclosure of return or tax information. (1) For...

82.32.340 - Chargeoff of uncollectible taxes—Destruction of files and records. - RCW 82.32.340 Chargeoff of uncollectible taxes—Destruction of files and records....

82.32.350 - Closing agreements authorized. - RCW 82.32.350 Closing agreements authorized. The department may enter into...

82.32.360 - Conclusive effect of agreements. - RCW 82.32.360 Conclusive effect of agreements. Upon approval of such...

82.32.380 - Revenues to be deposited in general fund. - RCW 82.32.380 Revenues to be deposited in general fund. The...

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

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

82.32.410 - Written determinations as precedents. - RCW 82.32.410 Written determinations as precedents. (1) The director may...

82.32.430 - Liability for tax rate calculation errors—Geographic information system. - RCW 82.32.430 Liability for tax rate calculation errors—Geographic information system....

82.32.440 - Project on sales and use tax exemption requirements. - RCW 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. - RCW 82.32.450 Natural or manufactured gas, electricity—Maximum combined credits and...

82.32.470 - Transfer of sales and use tax on toll projects. - RCW 82.32.470 Transfer of sales and use tax on toll...

82.32.480 - Washington forest products commission—Disclosure of taxpayer information. - RCW 82.32.480 Washington forest products commission—Disclosure of taxpayer information. The...

82.32.490 - Electronic database for use by mobile telecommunications service provider. - RCW 82.32.490 Electronic database for use by mobile telecommunications service...

82.32.495 - Liability of mobile telecommunications service provider if no database provided. - RCW 82.32.495 Liability of mobile telecommunications service provider if no...

82.32.500 - Determination of taxing jurisdiction for telecommunications services. - RCW 82.32.500 Determination of taxing jurisdiction for telecommunications services. A...

82.32.505 - Telecommunications services—Place of primary use. - RCW 82.32.505 Telecommunications services—Place of primary use. (1) A home...

82.32.510 - Scope of mobile telecommunications act—Identification of taxable and nontaxable charges. - RCW 82.32.510 Scope of mobile telecommunications act—Identification of taxable and...

82.32.515 - Applicability of telephone and telecommunications definitions. - RCW 82.32.515 Applicability of telephone and telecommunications definitions. The definitions...

82.32.520 - Sourcing of calls. - RCW 82.32.520 Sourcing of calls. (1) Except for the defined...

82.32.525 - Purchaser's cause of action for over-collected sales or use tax. - RCW 82.32.525 Purchaser's cause of action for over-collected sales or...

82.32.530 - Seller nexus. - RCW 82.32.530 Seller nexus. The department may not use registration...

82.32.531 - Nexus—Trade convention attendance or participation. - RCW 82.32.531 Nexus—Trade convention attendance or participation. (1) For purposes...

82.32.532 - Digital products—Nexus. - RCW 82.32.532 Digital products—Nexus. (1) For purposes of the taxes...

82.32.533 - Digital products—Amnesty. - RCW 82.32.533 Digital products—Amnesty. (1) Except as provided in subsection...

82.32.534 - Annual report requirement for tax preferences. - RCW 82.32.534 Annual report requirement for tax preferences. (1)(a)(i) Beginning...

82.32.537 - Silicon smelters—Annual survey or report. - RCW 82.32.537 Silicon smelters—Annual survey or report. (Contingent expiration date.)...

82.32.550 - "Commercial airplane," "component," and "superefficient airplane"—Definitions. - RCW 82.32.550 "Commercial airplane," "component," and "superefficient airplane"—Definitions. (1) "Commercial...

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

82.32.558 - Tax deferral—Eligible projects—Application. - RCW 82.32.558 Tax deferral—Eligible projects—Application. (Expires January 1, 2030.) (1)...

82.32.559 - Tax deferral—Eligible projects—Deposit of funds. - RCW 82.32.559 Tax deferral—Eligible projects—Deposit of funds. (1) The state...

82.32.580 - Sales and use tax deferral—Historic automobile museum. - RCW 82.32.580 Sales and use tax deferral—Historic automobile museum. (1)...

82.32.590 - Annual tax performance reports—Failure to file. - RCW 82.32.590 Annual tax performance reports—Failure to file. (1) If...

82.32.600 - Annual tax performance reports—Electronic filing. - RCW 82.32.600 Annual tax performance reports—Electronic filing. (1) Persons required...

82.32.605 - Annual tax performance report—Hog fuel. - RCW 82.32.605 Annual tax performance report—Hog fuel. (Expires June 30,...

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

82.32.655 - Tax avoidance. - RCW 82.32.655 Tax avoidance. (1) It is the legislature's intent...

82.32.660 - Tax avoidance—Statutory application. - RCW 82.32.660 Tax avoidance—Statutory application. (1)(a) The department may not...

82.32.670 - Tax evasion by electronic means—Seizure and forfeiture. - RCW 82.32.670 Tax evasion by electronic means—Seizure and forfeiture. (1)(a)...

82.32.680 - Tax evasion by electronic means—Search and seizure. - RCW 82.32.680 Tax evasion by electronic means—Search and seizure. When...

82.32.700 - Administration of the sales and use tax for hospital benefit zones. - RCW 82.32.700 Administration of the sales and use tax for...

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

82.32.715 - Monetary allowances—Streamlined sales and use tax agreement. - RCW 82.32.715 Monetary allowances—Streamlined sales and use tax agreement. (1)...

82.32.720 - Vendor compensation—Streamlined sales and use tax agreement. - RCW 82.32.720 Vendor compensation—Streamlined sales and use tax agreement. (1)...

82.32.725 - Amnesty—Streamlined sales and use tax agreement. - RCW 82.32.725 Amnesty—Streamlined sales and use tax agreement. (1) No...

82.32.730 - Sourcing—Streamlined sales and use tax agreement. - RCW 82.32.730 Sourcing—Streamlined sales and use tax agreement. (1) Except...

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

82.32.740 - Taxability matrix—Liability—Streamlined sales and use tax agreement. - RCW 82.32.740 Taxability matrix—Liability—Streamlined sales and use tax agreement. (1)...

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

82.32.750 - Purchaser liability—Penalty—Streamlined sales and use tax agreement. - RCW 82.32.750 Purchaser liability—Penalty—Streamlined sales and use tax agreement. (1)...

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

82.32.765 - Local revitalization financing—Reporting requirements. - RCW 82.32.765 Local revitalization financing—Reporting requirements. (1) A sponsoring local...

82.32.770 - Sourcing compliance—Taxpayer relief—Collection and remittance errors. - RCW 82.32.770 Sourcing compliance—Taxpayer relief—Collection and remittance errors. (1) Notwithstanding...

82.32.780 - Reseller's permit—Taxpayer application. - RCW 82.32.780 Reseller's permit—Taxpayer application. (1)(a) Taxpayers seeking to obtain...

82.32.783 - Reseller's permit—Contractor application. - RCW 82.32.783 Reseller's permit—Contractor application. (1)(a) Contractors seeking a new...

82.32.784 - Reseller's permit—Information required. - RCW 82.32.784 Reseller's permit—Information required. (1) Reseller permits issued by...

82.32.785 - Reseller's permit—Voluntary electronic verification. - RCW 82.32.785 Reseller's permit—Voluntary electronic verification. The department of revenue...

82.32.787 - Reseller's permit—Request for copies. - RCW 82.32.787 Reseller's permit—Request for copies. A person must, upon...

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

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

82.32.805 - Tax preferences—Expiration dates. - RCW 82.32.805 Tax preferences—Expiration dates. (1)(a) Except as otherwise provided...

82.32.808 - Tax preferences—Performance statement requirement. - RCW 82.32.808 Tax preferences—Performance statement requirement. (1) As provided in...

82.32.850 - Significant commercial airplane manufacturing—Tax preference—Contingent effective date. - RCW 82.32.850 Significant commercial airplane manufacturing—Tax preference—Contingent effective date. (1)...

82.32.860 - Liquefied natural gas—Estimated sales tax revenue. - RCW 82.32.860 Liquefied natural gas—Estimated sales tax revenue. (Expires July...

82.32.865 - Nonresident vessel permit. - RCW 82.32.865 Nonresident vessel permit. (Effective until January 1, 2029.)...

82.32.870 - Vapor products tax deposits. - RCW 82.32.870 Vapor products tax deposits. (1) By October 15,...

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

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Revised Code of Washington Title 82 - Excise Taxes Chapter 82.32 - General Administrative Provisions.

Revised Code of Washington
Title 82 - Excise Taxes
Chapter 82.32 - General Administrative Provisions.