(1) If the department finds that the failure of a taxpayer to file an annual survey or annual report under RCW 82.04.4452, 82.32.5351, 82.32.650, 82.32.630, 82.32.610, 82.82.020, 82.32.632, or 82.74.040 by the due date was the result of circumstances beyond the control of the taxpayer, the department shall extend the time for filing the survey or report. Such extension shall be for a period of thirty days from the date the department issues its written notification to the taxpayer that it qualifies for an extension under this section. The department may grant additional extensions as it deems proper.

     (2) In making a determination whether the failure of a taxpayer to file an annual survey or annual report by the due date was the result of circumstances beyond the control of the taxpayer, the department shall be guided by rules adopted by the department for the waiver or cancellation of penalties when the underpayment or untimely payment of any tax was due to circumstances beyond the control of the taxpayer.

[2009 c 461 § 7. Prior: 2008 c 81 § 13; 2008 c 15 § 7; prior: 2006 c 354 § 17; 2006 c 300 § 10; 2006 c 177 § 8; 2006 c 112 § 7; 2006 c 84 § 7; 2005 c 514 § 1001.]

NOTES:

     Effective date -- Contingent effective date -- 2009 c 461: See note following RCW 82.04.280.

     Findings -- Savings -- Effective date -- 2008 c 81: See notes following RCW 82.08.975.

     Effective date -- 2008 c 15: See note following RCW 82.82.010.

     Effective dates -- 2006 c 354: See note following RCW 82.04.4268.

     Effective dates--Contingent effective date -- 2006 c 300: See note following RCW 82.04.261.

     Effective date -- 2006 c 177 §§ 1-9: See note following RCW 82.04.250.

     Severability -- 2006 c 112: See RCW 28B.67.901.

     Effective date -- 2006 c 84 §§ 2-8: See note following RCW 82.04.2404.

     Findings -- Intent -- 2006 c 84: See note following RCW 82.04.2404.

     Retroactive application -- 2005 c 514 § 1001: "Section 1001 of this act applies retroactively to annual surveys required under RCW 82.04.4452 that are due after December 31, 2004." [2005 c 514 § 1312.]

     Effective date -- 2005 c 514: See note following RCW 82.04.4272.

     Part headings not law -- Severability -- 2005 c 514: See notes following RCW 82.12.808.