82.32A.030 - Responsibilities. - Washington Statutes

Responsibilities.

To ensure consistent application of the revenue laws, taxpayers have certain responsibilities under chapter 82.32 RCW, including, but not limited to, the responsibility to:

     (1) Register with the department of revenue;

     (2) Know their tax reporting obligations, and when they are uncertain about their obligations, seek instructions from the department of revenue;

     (3) Keep accurate and complete business records;

     (4) File accurate returns and pay taxes in a timely manner;

     (5) Ensure the accuracy of the information entered on their tax returns;

     (6) Substantiate claims for refund;

     (7) Timely pay all taxes after closing a business and request cancellation of registration number; and

     (8) Timely respond to communications from the department of revenue.

[1991 c 142 § 5.]