™Your Policy Risk Impact Agent
61 chapters · 1,445 sections in this title.
RCW 82.32.310 Immunity of officers, agents, etc., of the department of revenue acting in good faith.
0.9K chars
When recovery is had in any suit or proceeding against an officer, agent, or employee of the department of revenue for any act done by him or her or for the recovery of any money exacted by or paid to him or her and by him or her paid over to the department, in the performance of…
RCW 82.32.320 Revenue to state treasurer—Allocation for return or payment for less than the full amount due.
0.7K chars
The department of revenue, on the next business day following the receipt of any payments hereunder, shall transmit them to the state treasurer, taking his or her receipt therefor. If a return or payment is submitted with less than the full amount of all taxes, interest, and pena…
RCW 82.32.330 Disclosure of return or tax information.
34.3K chars
(1) For purposes of this section: (a) "Disclose" means to make known to any person in any manner whatever a return or tax information; (b) "Return" means a tax or information return or claim for refund required by, or provided for or permitted under, the laws of this state which …
RCW 82.32.340 Chargeoff of uncollectible taxes—Destruction of files and records.
2.5K chars
(1) Any tax or penalty which the department of revenue deems to be uncollectible may be transferred from accounts receivable to a suspense account and cease to be accounted an asset. Any item transferred shall continue to be a debt due the state from the taxpayer and may at any t…
