Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.32A.002 Short title.
0.1K chars
This chapter shall be known and cited as "Washington taxpayers' rights and responsibilities."[ 1991 c 142 s 1.]
RCW 82.32A.005 Finding.
1.0K chars
(1) The legislature finds that taxes are one of the most sensitive points of contact between citizens and their government, and that there is a delicate balance between revenue collection and taxpayers' rights and responsibilities. The rights, privacy, and property of Washington …
RCW 82.32A.010 Administration of chapter.
0.2K chars
The department of revenue shall administer this chapter. The department of revenue shall adopt or amend rules as may be necessary to fully implement this chapter and the rights established under this chapter.[ 1991 c 142 s 3.]
RCW 82.32A.020 Rights.
1.3K chars
The taxpayers of the state of Washington have:(1) The right to a written explanation of the basis for any tax deficiency assessment, interest, and penalties at the time the assessments are issued;(2) The right to rely on specific, official written advice and written tax reporting…
RCW 82.32A.030 Responsibilities.
0.8K chars
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 unce…
RCW 82.32A.040 Taxpayer rights advocate.
0.3K chars
The director of revenue shall appoint a taxpayer rights advocate. The advocate shall be responsible for directly assisting taxpayers and their representatives to assure their understanding and utilization of the policies, processes, and procedures available to them in the resolut…
RCW 82.32A.050 Taxpayer services program.
0.5K chars
The department of revenue shall maintain a taxpayer services program consisting of, but not limited to:(1) Providing taxpayer assistance in the form of information, education, and instruction in person, by telephone, or by correspondence;(2) Conducting tax workshops at locations …