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61 chapters · 1,445 sections in this title.
RCW 82.32.330 Disclosure of return or tax information.
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(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.
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(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…
RCW 82.32.350 Closing agreements authorized.
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The department may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the preceding chapters of this title, or any tax in respect to which this section is specifically made applicable, for any taxabl…
RCW 82.32.360 Conclusive effect of agreements.
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Upon approval of such agreement, evidenced by execution thereof by the department of revenue and the person so agreeing, the agreement shall be final and conclusive as to tax liability or tax immunity covered thereby, and, except upon a showing of fraud or malfeasance, or of misr…
