Chapter 82.32 RCW
GENERAL ADMINISTRATIVE PROVISIONS

RCW SECTIONS

82.32.010Application of chapter stated.
82.32.020Definitions.
82.32.023Definition of product for agreement purposes.
82.32.026Registration -- Seller's agent -- Streamlined sales and use tax agreement.
82.32.030Registration certificates -- Threshold levels.
82.32.033Registration certificates -- Special events -- Promoter's duties -- Penalties -- Definitions.
82.32.045Taxes -- When due and payable -- Reporting periods -- Verified annual returns -- Relief from filing requirements.
82.32.050Deficient tax or penalty payments -- Notice -- Interest -- Limitations.
82.32.060Excess payment of tax, penalty, or interest -- Credit or refund -- Payment of judgments for refund.
82.32.062Additional offset for excess payment of sales tax.
82.32.065Tax refund to consumer under new motor vehicle warranty laws -- Credit or refund to new motor vehicle manufacturer.
82.32.070Records to be preserved -- Examination -- Estoppel to question assessment -- Unified business identifier account number records.
82.32.080Payment by check -- Electronic funds transfer -- Rules -- Mailing returns or remittances -- Time extension -- Deposits -- Records -- Payment must accompany return.
82.32.085Electronic funds transfer -- Generally.
82.32.087Direct pay permits.
82.32.090Late payment -- Disregard of written instructions -- Evasion -- Penalties.
82.32.100Failure to file returns or provide records -- Assessment of tax by department -- Penalties and interest.
82.32.105Waiver or cancellation of penalties or interest -- Rules.
82.32.110Examination of books or records -- Subpoenas -- Contempt of court.
82.32.120Oaths and acknowledgments.
82.32.130Notice and orders -- Service.
82.32.135Notice, assessment, other information -- Electronic delivery.
82.32.140Taxpayer quitting business -- Liability of successor.
82.32.145Termination, dissolution, or abandonment of corporate or limited liability business -- Personal liability of person in control of collected sales tax funds.
82.32.150Contest of tax -- Prepayment required -- Restraining orders and injunctions barred.
82.32.160Correction of tax -- Administrative procedure -- Conference -- Determination by department.
82.32.170Reduction of tax after payment -- Petition -- Conference -- Determination by department.
82.32.180Court appeal -- Procedure.
82.32.190Stay of collection pending suit -- Interest.
82.32.200Stay of collection -- Bond--Interest.
82.32.210Tax warrant -- Filing -- Lien -- Effect.
82.32.215Revocation of certificate of registration.
82.32.220Execution of warrant -- Levy upon property -- Satisfaction.
82.32.230Agent of the department of revenue may execute.
82.32.235Notice and order to withhold and deliver property due or owned by taxpayer -- Bond -- Judgment by default.
82.32.237Notice and order to withhold and deliver -- Continuing lien -- Effective date.
82.32.240Tax constitutes debt to the state -- Priority of lien.
82.32.245Search for and seizure of property -- Warrant -- Procedure.
82.32.260Payment condition to dissolution or withdrawal of corporation.
82.32.265Use of collection agencies to collect taxes outside the state.
82.32.270Accounting period prescribed.
82.32.280Tax declared additional.
82.32.290Unlawful acts -- Penalties.
82.32.291Resale certificate, unlawful use--Penalty--Rules.
82.32.300Department of revenue to administer -- Chapters enforced by liquor control board.
82.32.310Immunity of officers, agents, etc., of the department of revenue acting in good faith.
82.32.320Revenue to state treasurer -- Allocation for return or payment for less than the full amount due.
82.32.330Disclosure of return or tax information.
82.32.340Chargeoff of uncollectible taxes -- Destruction of files and records.
82.32.350Closing agreements authorized.
82.32.360Conclusive effect of agreements.
82.32.380Revenues to be deposited in general fund.
82.32.390Certain revenues to be deposited in water quality account.
82.32.392Certain revenues to be deposited in sulfur dioxide abatement account.
82.32.393Thermal electric generation facilities with tax exemptions for air pollution control equipment -- Payments upon cessation of operation.
82.32.394Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.
82.32.410Written determinations as precedents.
82.32.430Liability for tax rate calculation errors.
82.32.440Project on sales and use tax exemption requirements.
82.32.450Natural or manufactured gas, electricity -- Maximum combined credits and deferrals allowed -- Availability of credits and deferrals.
82.32.470Transfer of sales and use tax on toll projects.
82.32.480Washington forest products commission -- Disclosure of taxpayer information.
82.32.490Electronic database for use by mobile telecommunications service provider.
82.32.495Liability of mobile telecommunications service provider if no database provided.
82.32.500Determination of taxing jurisdiction for telecommunications services.
82.32.505Telecommunications services -- Place of primary use.
82.32.510Scope of mobile telecommunications act -- Identification of taxable and nontaxable charges.
82.32.515Applicability of telephone and telecommunications definitions.
82.32.520Sourcing of calls.
82.32.525Purchaser's cause of action for over-collected sales or use tax.
82.32.530Seller nexus.
82.32.535Annual report by semiconductor businesses.
82.32.5351Annual report by semiconductor businesses -- Report to legislature.
82.32.545Annual report for airplane manufacturing tax preferences.
82.32.550Contingent effective date for aerospace tax incentives -- Department date determinations and notice requirements.
82.32.555Telephone service taxes -- Identification of taxable and nontaxable charges.
82.32.560Electrolytic processing business tax exemption -- Annual report.
82.32.570Smelter tax incentives -- Goals -- Annual report.
82.32.580Sales and use tax deferral -- Historic automobile museum.
82.32.590Annual survey for tax incentives -- Failure to file.
82.32.600Annual surveys or reports for tax incentives -- Electronic filing.
82.32.610Annual survey for fruit and vegetable business tax incentive -- Report to legislature.
82.32.620Annual report for tax incentives under RCW 82.04.294.
82.32.630Annual survey for timber tax incentives.
82.32.635Annual survey for tax incentive under RCW 82.04.4487.
82.32.640Annual survey for tax incentive under RCW 82.04.250(3).
82.32.645Annual survey for biotechnology and medical device manufacturing business tax incentive -- Report to legislature.
82.32.650Annual survey -- Customized employment training -- Report to legislature.
82.32.700Administration of the sales and use tax for hospital benefit zones.
82.32.710Professional employer organizations--Eligibility for tax incentives -- Responsibility for reports/surveys.
82.32.715Monetary allowances -- Streamlined sales and use tax agreement.
82.32.720Vendor compensation -- Streamlined sales and use tax agreement.
82.32.725Amnesty -- Streamlined sales and use tax agreement.
82.32.730Sourcing -- Streamlined sales and use tax agreement.
82.32.735Confidentiality and privacy -- Certified service providers -- Streamlined sales and use tax agreement.
82.32.740Taxability matrix -- Liability -- Streamlined sales and use tax agreement.
82.32.745Software certification by department -- Classifications -- Liability -- Streamlined sales and use tax agreement.
82.32.750Purchaser liability -- Penalty -- Streamlined sales and use tax agreement.
82.32.755Sourcing compliance -- Taxpayer relief -- Interest and penalties -- Streamlined sales and use tax agreement.
82.32.760Sourcing compliance -- Taxpayer relief -- Credits -- Streamlined sales and use tax agreement.

NOTES:

Debts owed state: RCW 43.17.240.

Refunds of erroneous or excessive payments: RCW 43.88.170.

Tax returns, remittances, etc., filing and receipt when transmitted by mail: RCW 1.12.070.