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Chapter

GENERAL ADMINISTRATIVE PROVISIONS

  • RCW 82.32.010— Application of chapter stated.
  • RCW 82.32.020— Definitions.
  • RCW 82.32.023— Definition of product for agreement purposes.
  • RCW 82.32.026— Registration—Seller's agent—Streamlined sales and use tax agreement.
  • RCW 82.32.030— Registration certificates—Threshold levels—Central registration system.
  • RCW 82.32.033— Registration certificates—Special events—Promoter's duties—Penalties—Definitions.
  • RCW 82.32.045— Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements.
  • RCW 82.32.050— Deficient tax or penalty payments—Notice—Interest—Limitations—Time extension or correction of an assessment during state of emergency.
  • RCW 82.32.052— Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.
  • RCW 82.32.055— Interest and penalties—Waiver for military personnel.
  • RCW 82.32.057— Application of interest to delinquent taxes—Extensions.
  • RCW 82.32.060— Excess payment of tax, penalty, or interest—Credit or refund—Payment of judgments for refund.
  • RCW 82.32.062— Additional offset for excess payment of sales tax.
  • RCW 82.32.065— Tax refund to consumer under new motor vehicle warranty laws—Credit or refund to new motor vehicle manufacturer.
  • RCW 82.32.070— Records to be preserved—Examination—Estoppel to question assessment—Unified business identifier account number records.
  • RCW 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 82.32.085— Electronic funds transfer—Generally.
  • RCW 82.32.087— Direct pay permits.
  • RCW 82.32.090— Late payment—Disregard of written instructions—Evasion—Substantial underpayment—Penalties.
  • RCW 82.32.100— Failure to file returns or provide records—Assessment of tax by department—Penalties and interest.
  • RCW 82.32.105— Waiver or cancellation of penalties or interest—Rules.
  • RCW 82.32.110— Examination of books or records—Subpoenas—Contempt of court.
  • RCW 82.32.117— Application for court approval of subpoena prior to issuance—No notice required.
  • RCW 82.32.120— Oaths and acknowledgments.
  • RCW 82.32.130— Notice and orders—Service.
  • RCW 82.32.135— Notice, assessment, other information—Electronic delivery.
  • RCW 82.32.140— Taxpayer quitting business—Liability of successor.
  • RCW 82.32.145— Limited liability business entity—Terminated, dissolved, abandoned, insolvent—Collection of unpaid trust fund taxes. (Effective until January 1, 2026.)
  • RCW 82.32.150— Contest of tax—Prepayment required—Restraining orders and injunctions barred.
  • RCW 82.32.160— Correction of tax—Administrative procedure—Conference—Determination by department.
  • RCW 82.32.170— Reduction of tax after payment—Petition—Conference—Determination by department.
  • RCW 82.32.180— Court appeal—Procedure.
  • RCW 82.32.190— Stay of collection pending suit—Interest.
  • RCW 82.32.200— Stay of collection—Bond—Interest.
  • RCW 82.32.210— Tax warrant—Filing—Lien—Effect.
  • RCW 82.32.212— Tax warrant—Notice of lien.
  • RCW 82.32.215— Revocation of certificate of registration.
  • RCW 82.32.220— Execution of warrant—Levy upon property—Satisfaction.
  • RCW 82.32.230— Agent of the department of revenue may execute.
  • RCW 82.32.235— Notice and order to withhold and deliver property due or owned by taxpayer—Bond—Judgment by default.
  • RCW 82.32.237— Notice and order to withhold and deliver—Continuing lien—Effective date.
  • RCW 82.32.240— Tax constitutes debt to the state—Priority of lien.
  • RCW 82.32.245— Search for and seizure of property—Warrant—Procedure.
  • RCW 82.32.260— Payment condition to dissolution or withdrawal of corporation.
  • RCW 82.32.265— Use of collection agencies to collect taxes outside the state.
  • RCW 82.32.270— Accounting period prescribed.
  • RCW 82.32.280— Tax declared additional.
  • RCW 82.32.290— Unlawful acts—Penalties.
  • RCW 82.32.291— Reseller permit—Unlawful use—Penalty—Rules.
  • RCW 82.32.300— Department of revenue to administer—Chapters enforced by liquor and cannabis board.
  • RCW 82.32.310— Immunity of officers, agents, etc., of the department of revenue acting in good faith.
  • RCW 82.32.320— Revenue to state treasurer—Allocation for return or payment for less than the full amount due.
  • RCW 82.32.330— Disclosure of return or tax information.
  • RCW 82.32.340— Chargeoff of uncollectible taxes—Destruction of files and records.
  • RCW 82.32.350— Closing agreements authorized.
  • RCW 82.32.360— Conclusive effect of agreements.
  • RCW 82.32.380— Revenues to be deposited in general fund.
  • RCW 82.32.385— General fund transfers to and from multimodal transportation account, connecting Washington account.
  • RCW 82.32.394— Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.
  • RCW 82.32.410— Written determinations as precedents.
  • RCW 82.32.430— Liability for tax rate calculation errors—Geographic information system.
  • RCW 82.32.440— Project on sales and use tax exemption requirements.
  • RCW 82.32.450— Natural or manufactured gas, electricity—Maximum combined credits and deferrals allowed—Availability of credits and deferrals.
  • RCW 82.32.470— Transfer of sales and use tax on toll projects.
  • RCW 82.32.480— Washington forest products commission—Disclosure of taxpayer information.
  • RCW 82.32.490— Electronic database for use by mobile telecommunications service provider.
  • RCW 82.32.495— Liability of mobile telecommunications service provider if no database provided.
  • RCW 82.32.500— Determination of taxing jurisdiction for telecommunications services.
  • RCW 82.32.505— Telecommunications services—Place of primary use.
  • RCW 82.32.510— Scope of mobile telecommunications act—Identification of taxable and nontaxable charges.
  • RCW 82.32.515— Applicability of telephone and telecommunications definitions.
  • RCW 82.32.520— Sourcing of calls.
  • RCW 82.32.525— Purchaser's cause of action for over-collected sales or use tax.
  • RCW 82.32.530— Seller nexus.
  • RCW 82.32.531— Nexus—Trade convention attendance or participation.
  • RCW 82.32.532— Digital products—Nexus.
  • RCW 82.32.533— Digital products—Amnesty.
  • RCW 82.32.534— Annual report requirement for tax preferences.
  • RCW 82.32.537— Silicon smelters—Annual survey or report. (Contingent expiration date.)
  • RCW 82.32.550— "Commercial airplane," "component," and "superefficient airplane"—Definitions.
  • RCW 82.32.555— Telecommunications and ancillary services taxes—Identification of taxable and nontaxable charges.
  • RCW 82.32.558— Tax deferral—Eligible projects—Application. (Expires January 1, 2030.)
  • RCW 82.32.559— Tax deferral—Eligible projects—Deposit of funds.
  • RCW 82.32.580— Sales and use tax deferral—Historic automobile museum.
  • RCW 82.32.590— Annual tax performance reports—Failure to file.
  • RCW 82.32.600— Annual tax performance reports—Electronic filing.
  • RCW 82.32.605— Annual tax performance report—Hog fuel. (Expires June 30, 2034.)
  • RCW 82.32.607— Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity.
  • RCW 82.32.655— Tax avoidance.
  • RCW 82.32.660— Tax avoidance—Statutory application.
  • RCW 82.32.670— Tax evasion by electronic means—Seizure and forfeiture.
  • RCW 82.32.680— Tax evasion by electronic means—Search and seizure.
  • RCW 82.32.700— Administration of the sales and use tax for hospital benefit zones.
  • RCW 82.32.710— Professional employer organizations—Eligibility for tax incentives—Responsibility for tax performance reports.
  • RCW 82.32.715— Monetary allowances—Streamlined sales and use tax agreement.
  • RCW 82.32.720— Vendor compensation—Streamlined sales and use tax agreement.
  • RCW 82.32.725— Amnesty—Streamlined sales and use tax agreement.
  • RCW 82.32.730— Sourcing—Streamlined sales and use tax agreement.
  • RCW 82.32.735— Confidentiality and privacy—Certified service providers—Streamlined sales and use tax agreement.
  • RCW 82.32.740— Taxability matrix—Liability—Streamlined sales and use tax agreement.
  • RCW 82.32.745— Software certification by department—Classifications—Liability—Streamlined sales and use tax agreement.
  • RCW 82.32.750— Purchaser liability—Penalty—Streamlined sales and use tax agreement.
  • RCW 82.32.762— Remote seller nexus—Streamlined sales and use tax agreement or federal law conflict with state law.
  • RCW 82.32.765— Local revitalization financing—Reporting requirements.
  • RCW 82.32.770— Sourcing compliance—Taxpayer relief—Collection and remittance errors.
  • RCW 82.32.780— Reseller's permit—Taxpayer application.
  • RCW 82.32.783— Reseller's permit—Contractor application.
  • RCW 82.32.784— Reseller's permit—Information required.
  • RCW 82.32.785— Reseller's permit—Voluntary electronic verification.
  • RCW 82.32.787— Reseller's permit—Request for copies.
  • RCW 82.32.790— Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation. (Contingent expiration date.)
  • RCW 82.32.805— Tax preferences—Expiration dates.
  • RCW 82.32.808— Tax preferences—Performance statement requirement.
  • RCW 82.32.850— Significant commercial airplane manufacturing—Tax preference—Contingent effective date.
  • RCW 82.32.860— Liquefied natural gas—Estimated sales tax revenue. (Expires July 1, 2028.)
  • RCW 82.32.865— Nonresident vessel permit. (Effective until January 1, 2029.)
  • RCW 82.32.870— Vapor products tax deposits.
  • RCW 82.32.875— Department of revenue—Recommendations to simplify tax compliance. (Effective January 1, 2026.)
  • RCW 82.32.900— Work group created—Transition plan—Taxing liquefied natural gas used for marine vessel transportation.