The taxes levied by this chapter shall be due for payment monthly and remittance therefor shall be made within twenty-five days after the end of the month in which the taxable activity occurs. The taxpayer on or before the due date shall make out a signed return, setting out such information as the department of revenue may require, including the gross measure of the tax, any deductions, credits, or exemptions claimed, and the amount of tax due for the preceding monthly period, which amount shall be transmitted to the department along with the return.

     The department may relieve any taxpayer from the obligation of filing a monthly return and may require the return to cover other periods, but in no event may periodic returns be filed for a period greater than one year. In such cases tax payments are due on or before the last day of the month next succeeding the end of the period covered by the return.

[2006 c 256 § 3; 2003 1st sp.s. c 13 § 10; 1990 c 214 § 1; 1980 c 98 § 6.]

NOTES:

     Effective dates -- Application -- Savings -- 2006 c 256: See notes following RCW 82.32.045.

     Effective dates -- 2003 1st sp.s. c 13: See note following RCW 63.29.020.