STATE STATUTES & CODES

WASHINGTON STATUTES AND CODES

82.32 - General administrative provisions.

• 82.32.010 - Application of chapter stated.
• 82.32.020 - Definitions.
• 82.32.023 - Definition of product for agreement purposes.
• 82.32.026 - Registration -- Seller's agent -- Streamlined sales and use tax agreement.
• 82.32.030 - Registration certificates -- Threshold levels -- Central registration system.
• 82.32.033 - Registration certificates -- Special events -- Promoter's duties -- Penalties -- Definitions.
• 82.32.045 - Taxes -- When due and payable -- Reporting periods -- Verified annual returns -- Relief from filing requirements.
• 82.32.050 - Deficient tax or penalty payments -- Notice -- Interest -- Limitations -- Time extension or correction of an assessment during state of emergency.
• 82.32.055 - Interest and penalties -- Waiver for military personnel.
• 82.32.060 - Excess payment of tax, penalty, or interest -- Credit or refund -- Payment of judgments for refund.
• 82.32.062 - Additional offset for excess payment of sales tax.
• 82.32.065 - Tax refund to consumer under new motor vehicle warranty laws -- Credit or refund to new motor vehicle manufacturer.
• 82.32.070 - Records to be preserved -- Examination -- Estoppel to question assessment -- Unified business identifier account number records.
• 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 mus
• 82.32.085 - Electronic funds transfer -- Generally.
• 82.32.087 - Direct pay permits.
• 82.32.090 - Late payment -- Disregard of written instructions -- Evasion -- Penalties.
• 82.32.100 - Failure to file returns or provide records -- Assessment of tax by department -- Penalties and interest.
• 82.32.105 - Waiver or cancellation of penalties or interest -- Rules.
• 82.32.110 - Examination of books or records -- Subpoenas -- Contempt of court.
• 82.32.115 - Records in possession of a third party -- Subpoenas.
• 82.32.117 - Application for court approval of subpoena prior to issuance -- No notice required.
• 82.32.120 - Oaths and acknowledgments.
• 82.32.130 - Notice and orders -- Service.
• 82.32.135 - Notice, assessment, other information -- Electronic delivery.
• 82.32.140 - Taxpayer quitting business -- Liability of successor.
• 82.32.145 - Limited liability business entity -- Terminated, dissolved, abandoned, insolvent -- Collection of unpaid sales tax.
• 82.32.150 - Contest of tax -- Prepayment required -- Restraining orders and injunctions barred.
• 82.32.160 - Correction of tax -- Administrative procedure -- Conference -- Determination by department.
• 82.32.170 - Reduction of tax after payment -- Petition -- Conference -- Determination by department.
• 82.32.180 - Court appeal -- Procedure.
• 82.32.190 - Stay of collection pending suit -- Interest.
• 82.32.200 - Stay of collection -- Bond--Interest.
• 82.32.210 - Tax warrant -- Filing -- Lien -- Effect.
• 82.32.215 - Revocation of certificate of registration.
• 82.32.220 - Execution of warrant -- Levy upon property -- Satisfaction.
• 82.32.230 - Agent of the department of revenue may execute.
• 82.32.235 - Notice and order to withhold and deliver property due or owned by taxpayer -- Bond -- Judgment by default.
• 82.32.237 - Notice and order to withhold and deliver -- Continuing lien -- Effective date.
• 82.32.240 - Tax constitutes debt to the state -- Priority of lien.
• 82.32.245 - Search for and seizure of property -- Warrant -- Procedure.
• 82.32.260 - Payment condition to dissolution or withdrawal of corporation.
• 82.32.265 - Use of collection agencies to collect taxes outside the state.
• 82.32.270 - Accounting period prescribed.
• 82.32.280 - Tax declared additional.
• 82.32.290 - Unlawful acts -- Penalties.
• 82.32.291 - Reseller permit -- Unlawful use--Penalty--Rules.
• 82.32.300 - Department of revenue to administer -- Chapters enforced by liquor control board.
• 82.32.310 - Immunity of officers, agents, etc., of the department of revenue acting in good faith.
• 82.32.320 - Revenue to state treasurer -- Allocation for return or payment for less than the full amount due.
• 82.32.330 - Disclosure of return or tax information.
• 82.32.340 - Chargeoff of uncollectible taxes -- Destruction of files and records.
• 82.32.350 - Closing agreements authorized.
• 82.32.360 - Conclusive effect of agreements.
• 82.32.380 - Revenues to be deposited in general fund.
• 82.32.392 - Certain revenues to be deposited in sulfur dioxide abatement account.
• 82.32.393 - Thermal electric generation facilities with tax exemptions for air pollution control equipment -- Payments upon cessation of operation.
• 82.32.394 - Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.
• 82.32.410 - Written determinations as precedents.
• 82.32.430 - Liability for tax rate calculation errors -- Geographic information system.
• 82.32.440 - Project on sales and use tax exemption requirements.
• 82.32.450 - Natural or manufactured gas, electricity -- Maximum combined credits and deferrals allowed -- Availability of credits and deferrals.
• 82.32.470 - Transfer of sales and use tax on toll projects.
• 82.32.480 - Washington forest products commission -- Disclosure of taxpayer information.
• 82.32.490 - Electronic database for use by mobile telecommunications service provider.
• 82.32.495 - Liability of mobile telecommunications service provider if no database provided.
• 82.32.500 - Determination of taxing jurisdiction for telecommunications services.
• 82.32.505 - Telecommunications services -- Place of primary use.
• 82.32.510 - Scope of mobile telecommunications act -- Identification of taxable and nontaxable charges.
• 82.32.515 - Applicability of telephone and telecommunications definitions.
• 82.32.520 - Sourcing of calls.
• 82.32.525 - Purchaser's cause of action for over-collected sales or use tax.
• 82.32.530 - Seller nexus.
• 82.32.532 - Digital products -- Nexus.
• 82.32.533 - Digital products -- Amnesty.
• 82.32.534 - Annual report requirement for tax preferences.
• 82.32.550 - "Commercial airplane," "component," and "superefficient airplane" -- Definitions.
• 82.32.555 - Telecommunications and ancillary services taxes -- Identification of taxable and nontaxable charges.
• 82.32.570 - Smelter tax incentives -- Goals -- Annual report.
• 82.32.580 - Sales and use tax deferral -- Historic automobile museum.
• 82.32.585 - Annual survey requirement for tax preferences.
• 82.32.590 - Annual surveys or reports for tax incentives -- Failure to file (as amended by 2010 c 114).
• 82.32.600 - Annual surveys or reports for tax incentives -- Electronic filing.
• 82.32.655 - Tax avoidance.
• 82.32.660 - Tax avoidance -- Statutory application.
• 82.32.665 - Joint tax avoidance review committee created.
• 82.32.700 - Administration of the sales and use tax for hospital benefit zones.
• 82.32.710 - Professional employer organizations--Eligibility for tax incentives -- Responsibility for reports/surveys.
• 82.32.715 - Monetary allowances -- Streamlined sales and use tax agreement.
• 82.32.720 - Vendor compensation -- Streamlined sales and use tax agreement.
• 82.32.725 - Amnesty -- Streamlined sales and use tax agreement.
• 82.32.730 - Sourcing -- Streamlined sales and use tax agreement.
• 82.32.735 - Confidentiality and privacy -- Certified service providers -- Streamlined sales and use tax agreement.
• 82.32.740 - Taxability matrix -- Liability -- Streamlined sales and use tax agreement.
• 82.32.745 - Software certification by department -- Classifications -- Liability -- Streamlined sales and use tax agreement.
• 82.32.750 - Purchaser liability -- Penalty -- Streamlined sales and use tax agreement.
• 82.32.755 - Sourcing compliance -- Taxpayer relief -- Interest and penalties -- Streamlined sales and use tax agreement.
• 82.32.760 - Sourcing compliance -- Taxpayer relief -- Credits -- Streamlined sales and use tax agreement.
• 82.32.765 - Local revitalization financing -- Reporting requirements.
• 82.32.770 - Sourcing compliance -- Tax payer relief -- Collection and remittance errors.
• 82.32.780 - Reseller's permit -- Taxpayer application.
• 82.32.783 - Reseller's permit -- Contractor application.
• 82.32.784 - Reseller's permit -- Information required.
• 82.32.785 - Reseller's permit -- Voluntary electronic verification.
• 82.32.787 - Reseller's permit -- Request for copies.
• 82.32.790 - Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation.
• 82.32.795 - Candy list -- Compilation.

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