GroundRules
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- 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.
- 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. (Effective until January 1, 2028.)
- 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.