A licensee who ceases to engage in business must notify the department in writing at the time of cessation. The notice must give the date of cessation and the name and address of any purchaser or transferee. The licensee must file a report and pay all taxes, interest, and penalties owing.
RCW 82.42.135
Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
2013 c 225 s 409.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.