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Washington Statutes, Title 82

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Title 82, EXCISE TAXES

61 chapters · 1,445 sections in this title.

All chapters in Title 821,445 Ch 82.04, Business and occupation tax.223 Ch 82.08, Retail sales tax.182 Ch 82.12, Use tax.152 Ch 82.32, General administrative provisions.121 Ch 82.14, Local retail sales and use taxes.61 Ch 82.38, Fuel tax act.52 Ch 82.16, Public utility tax.41 Ch 82.24, Tax on cigarettes.39 Ch 82.42, Aircraft fuel tax.30 Ch 82.26, Tax on tobacco products.28 Ch 82.29A, Leasehold excise tax.24 Ch 82.25, Tax on vapor products.23 Ch 82.45, Excise tax on real estate sales.23 Ch 82.03, Board of tax appeals.20

121 sections·Filtered byTitle 82✕Ch 82.32✕

RCW 82.32.010 Application of chapter stated.
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The provisions of this chapter apply with respect to the taxes imposed under chapters 82.04 through 82.14 RCW, under chapter 82.14B RCW, under chapters 82.16 through 82.29A RCW of this title, under chapter 84.33 RCW, and under other titles, chapters, and sections in such manner a…
RCW 82.32.020 Definitions.
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For the purposes of this chapter: (1) The meaning attributed in chapters 82.01 through 82.27 RCW to the words and phrases "tax year," "taxable year," "person," "company," "gross proceeds of sales," "gross income of the business," "business," "engaging in business," "successor," "…
RCW 82.32.023 Definition of product for agreement purposes.
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For purposes of construing those provisions of the streamlined sales and use tax agreement that have been incorporated into this title, and unless the context requires otherwise, the terms "product" and "products" refer to tangible personal property, digital goods, digital automa…
RCW 82.32.026 Registration—Seller's agent—Streamlined sales and use tax agreement.
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(1) A seller, by written agreement, may appoint a person to represent the seller as its agent. The seller's agent has authority to register the seller with the department under RCW 82.32.030. An agent may also be a certified service provider, with authority to perform all the sel…

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RCW 82.32.030 Registration certificates—Threshold levels—Central registration system.

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(1) Except as provided in subsections (2) and (3) of this section, if any person engages in any business or performs any act upon which a tax is imposed by the preceding chapters, he or she must, under such rules as the department prescribes, apply for and obtain from the departm…

RCW 82.32.033 Registration certificates—Special events—Promoter's duties—Penalties—Definitions.

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(1) A promoter of a special event within the state of Washington shall not permit a vendor to make or solicit retail sales of tangible personal property or services at the special event unless the promoter makes a good faith effort to obtain verification that the vendor has obtai…

RCW 82.32.045 Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements.

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(1) Except as otherwise provided in this chapter and subsection (6) of this section, payments of the taxes imposed under chapters 82.04, 82.08, 82.12, 82.14, 82.16, and 82.27 RCW, along with reports and returns on forms prescribed by the department, are due monthly within 25 days…

RCW 82.32.050 Deficient tax or penalty payments—Notice—Interest—Limitations—Time extension or correction of an assessment during state of emergency.

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(1) If upon examination of any returns or from other information obtained by the department it appears that a tax or penalty has been paid less than that properly due, the department shall assess against the taxpayer such additional amount found to be due and shall add thereto in…

RCW 82.32.052 Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.

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(1) Except as otherwise provided in subsections (4) and (5) of this section, the department must waive all penalties and interest otherwise due under this chapter and that are unpaid as of February 1, 2011, if all of the following circumstances are met: (a) The penalties and inte…

RCW 82.32.055 Interest and penalties—Waiver for military personnel.

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(1) Subject to the requirements in subsections (2) through (4) of this section, the department shall waive or cancel interest and penalties imposed under this chapter if the interest and penalties are: (a) Imposed during any period of armed conflict; and (b) Imposed on a taxpayer…

RCW 82.32.057 Application of interest to delinquent taxes—Extensions.

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Except as otherwise provided in this chapter, interest applies to taxes that are not paid by the original due date even though the department has granted an extension as authorized under this chapter. However, the department may not assess penalties for late payment of any such t…

RCW 82.32.060 Excess payment of tax, penalty, or interest—Credit or refund—Payment of judgments for refund.

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(1) If, upon receipt of an application by a taxpayer for a refund or for an audit of the taxpayer's records, or upon an examination of the returns or records of any taxpayer, it is determined by the department that within the statutory period for assessment of taxes, penalties, o…

RCW 82.32.062 Additional offset for excess payment of sales tax.

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(1) In addition to the procedure set forth in RCW 82.32.060 and as an exception to the four-year period explicitly set forth in RCW 82.32.060, an offset for a tax that has been paid in excess of that properly due may be taken under the following conditions: (a) The tax paid in ex…

RCW 82.32.065 Tax refund to consumer under new motor vehicle warranty laws—Credit or refund to new motor vehicle manufacturer.

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If a manufacturer makes a refund of sales tax to a consumer upon return of a new motor vehicle under chapter 19.118 RCW, the department shall credit or refund to the manufacturer the amount of the tax refunded, upon receipt of documentation as required by the department. [ 1987 c…

RCW 82.32.070 Records to be preserved—Examination—Estoppel to question assessment—Unified business identifier account number records.

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(1) Every taxpayer liable for any tax collected by the department must keep and preserve, for a period of five years, suitable records as may be necessary to determine the amount of any tax for which the taxpayer may be liable. Such records must include copies of all of the taxpa…

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.

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(1) When authorized by the department, payment of the tax may be made by uncertified check under such rules as the department prescribes, but, if a check so received is not paid by the bank on which it is drawn, the taxpayer, by whom such check is tendered, will remain liable for…

RCW 82.32.085 Electronic funds transfer—Generally.

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(1) "Electronic funds transfer" means any transfer of funds, other than a transaction originated or accomplished by conventional check, drafts, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so a…

RCW 82.32.087 Direct pay permits.

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(1) The director may grant a direct pay permit to a taxpayer who demonstrates, to the satisfaction of the director, that the taxpayer meets the requirements of this section. The direct pay permit allows the taxpayer to accrue and remit directly to the department use tax on the ac…

RCW 82.32.090 Late payment—Disregard of written instructions—Evasion—Substantial underpayment—Penalties.

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(1) If payment of any tax due on a return to be filed by a taxpayer is not received by the department of revenue by the due date, there is assessed a penalty of nine percent of the amount of the tax; and if the tax is not received on or before the last day of the month following …

RCW 82.32.100 Failure to file returns or provide records—Assessment of tax by department—Penalties and interest.

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(1) If any person fails or refuses to make any return or to make available for examination the records required by this chapter, the department shall proceed, in such manner as it may deem best, to obtain facts and information on which to base its estimate of the tax; and to this…

RCW 82.32.105 Waiver or cancellation of penalties or interest—Rules.

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(1) If the department finds that the payment by a taxpayer of a tax less than that properly due or the failure of a taxpayer to pay any tax by the due date was the result of circumstances beyond the control of the taxpayer, the department must waive or cancel any penalties impose…

RCW 82.32.110 Examination of books or records—Subpoenas—Contempt of court.

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The department of revenue or its duly authorized agent may examine any books, papers, records, or other data, or stock of merchandise bearing upon the amount of any tax payable or upon the correctness of any return, or for the purpose of making a return where none has been made, …

RCW 82.32.117 Application for court approval of subpoena prior to issuance—No notice required.

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(1) The department or its duly authorized agent may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is found, or the county where the subp…

RCW 82.32.120 Oaths and acknowledgments.

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All officers empowered by law to administer oaths, the director of the department of revenue, and such officers as he or she may designate shall have the power to administer an oath to any person or to take the acknowledgment of any person with respect to any return or report req…

RCW 82.32.130 Notice and orders—Service.

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Notwithstanding any other law, any notice or order required by this title to be mailed to any taxpayer may be provided electronically as provided in RCW 82.32.135, served in the manner prescribed by law for personal service of summons and complaint in the commencement of actions …

RCW 82.32.135 Notice, assessment, other information—Electronic delivery.

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(1) Except as otherwise provided in this subsection, whenever the department is required to send any assessment, notice, or any other information to persons by regular mail, the department must instead provide the assessment, notice, or other information electronically. The depar…

RCW 82.32.140 Taxpayer quitting business—Liability of successor.

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(1) Whenever any taxpayer quits business, or sells out, exchanges, or otherwise disposes of more than fifty percent of the fair market value of either its tangible or intangible assets, any tax payable hereunder shall become immediately due and payable, and such taxpayer shall, w…

RCW 82.32.145 Limited liability business entity—Terminated, dissolved, abandoned, insolvent—Collection of unpaid trust fund taxes.

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(1) Whenever the department has issued a warrant under RCW 82.32.210 for the collection of unpaid trust fund taxes from a limited liability business entity and that business entity has been terminated, dissolved, or abandoned, or is insolvent, the department may pursue collection…

RCW 82.32.150 Contest of tax—Prepayment required—Restraining orders and injunctions barred.

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All taxes, penalties, and interest shall be paid in full before any action may be instituted in any court to contest all or any part of such taxes, penalties, or interest. No restraining order or injunction shall be granted or issued by any court or judge to restrain or enjoin th…

RCW 82.32.160 Correction of tax—Administrative procedure—Conference—Determination by department.

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Any person having been issued a notice of additional taxes, delinquent taxes, interest, or penalties assessed by the department, may within thirty days after the issuance of the original notice of the amount thereof or within the period covered by any extension of the due date th…

RCW 82.32.170 Reduction of tax after payment—Petition—Conference—Determination by department.

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Any person, having paid any tax, original assessment, additional assessment, or corrected assessment of any tax, may apply to the department within the time limitation for refund provided in this chapter, by petition in writing for a correction of the amount paid, and a conferenc…

RCW 82.32.180 Court appeal—Procedure.

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Any person, except one who has failed to keep and preserve books, records, and invoices as required in this chapter and chapter 82.24 RCW, having paid any tax as required and feeling aggrieved by the amount of the tax may appeal to the superior court of Thurston county, within th…

RCW 82.32.190 Stay of collection pending suit—Interest.

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(1) The department, by its order, may hold in abeyance the collection of tax from any taxpayer or any group of taxpayers when a question bearing on their liability for tax hereunder is pending before the courts. The department may impose such conditions as may be deemed just and …

RCW 82.32.200 Stay of collection—Bond—Interest.

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(1) When any assessment or additional assessment has been made, the taxpayer may obtain a stay of collection, under such circumstances and for such periods as the department of revenue may by general regulation provide, of the whole or any part thereof, by filing with the departm…

RCW 82.32.210 Tax warrant—Filing—Lien—Effect.

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(1) If any fee, tax, increase, or penalty or any portion thereof is not paid within fifteen days after it becomes due, the department may issue a warrant in the amount of the unpaid sums, together with interest thereon from the date the warrant is issued until the date of payment…

RCW 82.32.212 Tax warrant—Notice of lien.

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(1) To secure payment of a tax warrant issued by the department under RCW 82.32.210, the department may issue a notice of lien against any real property in which the taxpayer against whom the warrant was issued has an ownership interest, if the total amount for which the warrant …

RCW 82.32.215 Revocation of certificate of registration.

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(1) The department may, by order, revoke the certificate of registration of a taxpayer for any of the following reasons: (a) A warrant issued under this chapter is not paid within thirty days after it has been filed with the clerk of the superior court; (b) The taxpayer is delinq…

RCW 82.32.220 Execution of warrant—Levy upon property—Satisfaction.

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The department of revenue may issue an order of execution, pursuant to a filed warrant, directed to the sheriff of the county in which the warrant has been filed, commanding the sheriff to levy upon and sell the real and/or personal property of the taxpayer found within the sheri…

RCW 82.32.230 Agent of the department of revenue may execute.

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In the discretion of the department of revenue, an order of execution of like terms, force, and effect may be issued and directed to any agent of the department authorized to collect taxes, and in the execution thereof such agent shall have all the powers conferred by law upon sh…

RCW 82.32.235 Notice and order to withhold and deliver property due or owned by taxpayer—Bond—Judgment by default.

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(1) In addition to the remedies provided in this chapter the department is authorized to issue to any person, including the department, a notice and order to withhold and deliver property of any kind whatsoever when there is reason to believe that there is in the possession of su…

RCW 82.32.237 Notice and order to withhold and deliver—Continuing lien—Effective date.

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Upon service, the notice and order to withhold and deliver shall constitute a continuing lien on property of the taxpayer and upon wages due, owing, or belonging to the taxpayer. The department shall include in the caption of the notice and order to withhold and deliver "continui…

RCW 82.32.240 Tax constitutes debt to the state—Priority of lien.

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Any tax due and unpaid and all increases and penalties thereon, shall constitute a debt to the state and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to any and all other existing remedies. In all cas…

RCW 82.32.245 Search for and seizure of property—Warrant—Procedure.

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(1) When there is probable cause to believe that there is property within this state, not otherwise exempt from process or execution, in the possession or control of any taxpayer against whom a tax warrant has been filed which remains unsatisfied, any judge of the superior court …

RCW 82.32.260 Payment condition to dissolution or withdrawal of corporation.

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In the case of any corporation organized under the laws of this state, the courts shall not enter or sign any decree of dissolution, nor shall the secretary of state file in his or her office any certificate of dissolution, and in the case of any corporation organized under the l…

RCW 82.32.265 Use of collection agencies to collect taxes outside the state.

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(1) The department may retain, by written contract, collection agencies licensed under chapter 19.16 RCW or licensed under the laws of another state or the District of Columbia for the purpose of collecting from sources outside the state of Washington taxes including interest and…

RCW 82.32.270 Accounting period prescribed.

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The taxes imposed hereunder, and the returns required therefor, shall be upon a calendar year basis; but, if any taxpayer in transacting his or her business, keeps books reflecting the same on a basis other than the calendar year, he or she may, with consent of the department of …

RCW 82.32.280 Tax declared additional.

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Taxes imposed hereunder shall be in addition to any and all other licenses, taxes, and excises levied or imposed by the state or any municipal subdivision thereof. [ 1961 c 15 s 82.32.280. Prior: 1935 c 180 s 206; RRS s 8370-206.]

RCW 82.32.290 Unlawful acts—Penalties.

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(1)(a) It is unlawful: (i) For any person to engage in business without having obtained a certificate of registration as provided in this chapter; (ii) For the president, vice president, secretary, treasurer, or other officer of any company to cause or permit the company to engag…

RCW 82.32.291 Reseller permit—Unlawful use—Penalty—Rules.

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(1) Except as otherwise provided in this section, if any buyer improperly uses a reseller permit number, reseller permit, or other documentation authorized under RCW 82.04.470 to purchase items or services at retail without payment of sales tax that was legally due on the purchas…

RCW 82.32.300 Department of revenue to administer—Chapters enforced by liquor and cannabis board.

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(1) The department must administer this chapter and such other provisions of the Revised Code of Washington as specifically provided by law. To that end, the department may prescribe forms and rules of procedure for the determination of the taxable status of any person, for the m…