Chapter 82.32 - GENERAL ADMINISTRATIVE PROVISIONS

Section 82.32.010 - Application of chapter stated
Section 82.32.020 - Definitions
Section 82.32.023 - Definition of product for agreement purposes
Section 82.32.026 - Registration-Seller's agent-Streamlined sales and use tax agreement
Section 82.32.030 - Registration certificates-Threshold levels-Central registration system
Section 82.32.033 - Registration certificates-Special events-Promoter's duties-Penalties-Definitions
Section 82.32.045 - Taxes-When due and payable-Reporting periods-Verified annual returns-Relief from filing requirements
Section 82.32.050 - Deficient tax or penalty payments-Notice-Interest-Limitations-Time extension or correction of an assessment during state of emergency
Section 82.32.052 - Interest and penalties-Waiver for amounts unpaid as of February 1, 2011
Section 82.32.055 - Interest and penalties-Waiver for military personnel
Section 82.32.057 - Application of interest to delinquent taxes-Extensions
Section 82.32.060 - Excess payment of tax, penalty, or interest-Credit or refund-Payment of judgments for refund
Section 82.32.062 - Additional offset for excess payment of sales tax
Section 82.32.065 - Tax refund to consumer under new motor vehicle warranty laws-Credit or refund to new motor vehicle manufacturer
Section 82.32.070 - Records to be preserved-Examination-Estoppel to question assessment-Unified business identifier account number records
Section 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
Section 82.32.085 - Electronic funds transfer-Generally
Section 82.32.087 - Direct pay permits
Section 82.32.090 - Late payment-Disregard of written instructions-Evasion-Penalties
Section 82.32.100 - Failure to file returns or provide records-Assessment of tax by department-Penalties and interest
Section 82.32.105 - Waiver or cancellation of penalties or interest-Rules
Section 82.32.110 - Examination of books or records-Subpoenas-Contempt of court
Section 82.32.117 - Application for court approval of subpoena prior to issuance-No notice required
Section 82.32.120 - Oaths and acknowledgments
Section 82.32.130 - Notice and orders-Service
Section 82.32.135 - Notice, assessment, other information-Electronic delivery
Section 82.32.140 - Taxpayer quitting business-Liability of successor
Section 82.32.145 - Limited liability business entity-Terminated, dissolved, abandoned, insolvent-Collection of unpaid trust fund taxes
Section 82.32.150 - Contest of tax-Prepayment required-Restraining orders and injunctions barred
Section 82.32.160 - Correction of tax-Administrative procedure-Conference-Determination by department
Section 82.32.170 - Reduction of tax after payment-Petition-Conference-Determination by department
Section 82.32.180 - Court appeal-Procedure
Section 82.32.190 - Stay of collection pending suit-Interest
Section 82.32.200 - Stay of collection-Bond-Interest
Section 82.32.210 - Tax warrant-Filing-Lien-Effect
Section 82.32.212 - Tax warrant-Notice of lien
Section 82.32.215 - Revocation of certificate of registration
Section 82.32.220 - Execution of warrant-Levy upon property-Satisfaction
Section 82.32.230 - Agent of the department of revenue may execute
Section 82.32.235 - Notice and order to withhold and deliver property due or owned by taxpayer-Bond-Judgment by default
Section 82.32.237 - Notice and order to withhold and deliver-Continuing lien-Effective date
Section 82.32.240 - Tax constitutes debt to the state-Priority of lien
Section 82.32.245 - Search for and seizure of property-Warrant-Procedure
Section 82.32.260 - Payment condition to dissolution or withdrawal of corporation
Section 82.32.265 - Use of collection agencies to collect taxes outside the state
Section 82.32.270 - Accounting period prescribed
Section 82.32.280 - Tax declared additional
Section 82.32.290 - Unlawful acts-Penalties
Section 82.32.291 - Reseller permit-Unlawful use-Penalty-Rules
Section 82.32.300 - Department of revenue to administer-Chapters enforced by liquor and cannabis board
Section 82.32.310 - Immunity of officers, agents, etc., of the department of revenue acting in good faith
Section 82.32.320 - Revenue to state treasurer-Allocation for return or payment for less than the full amount due
Section 82.32.330 - Disclosure of return or tax information
Section 82.32.340 - Chargeoff of uncollectible taxes-Destruction of files and records
Section 82.32.350 - Closing agreements authorized
Section 82.32.360 - Conclusive effect of agreements
Section 82.32.380 - Revenues to be deposited in general fund
Section 82.32.385 - General fund transfers to multimodal transportation account, connecting Washington account
Section 82.32.394 - Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account
Section 82.32.410 - Written determinations as precedents
Section 82.32.430 - Liability for tax rate calculation errors-Geographic information system
Section 82.32.440 - Project on sales and use tax exemption requirements
Section 82.32.450 - Natural or manufactured gas, electricity-Maximum combined credits and deferrals allowed-Availability of credits and deferrals
Section 82.32.470 - Transfer of sales and use tax on toll projects
Section 82.32.480 - Washington forest products commission-Disclosure of taxpayer information
Section 82.32.490 - Electronic database for use by mobile telecommunications service provider
Section 82.32.495 - Liability of mobile telecommunications service provider if no database provided
Section 82.32.500 - Determination of taxing jurisdiction for telecommunications services
Section 82.32.505 - Telecommunications services-Place of primary use
Section 82.32.510 - Scope of mobile telecommunications act-Identification of taxable and nontaxable charges
Section 82.32.515 - Applicability of telephone and telecommunications definitions
Section 82.32.520 - Sourcing of calls
Section 82.32.525 - Purchaser's cause of action for over-collected sales or use tax
Section 82.32.530 - Seller nexus
Section 82.32.531 - Nexus-Trade convention attendance or participation
Section 82.32.532 - Digital products-Nexus
Section 82.32.533 - Digital products-Amnesty
Section 82.32.534 - Annual report requirement for tax preferences
Section 82.32.537 - [Contingent expiration date] Silicon smelters-Annual survey or report
Section 82.32.550 - "Commercial airplane," "component," and "superefficient airplane"-Definitions
Section 82.32.555 - Telecommunications and ancillary services taxes-Identification of taxable and nontaxable charges
Section 82.32.558 - [Expires 1/1/2030] Tax deferral-Eligible projects-Application
Section 82.32.559 - Tax deferral-Eligible projects-Deposit of funds
Section 82.32.580 - Sales and use tax deferral-Historic automobile museum
Section 82.32.590 - Annual tax performance reports-Failure to file
Section 82.32.600 - Annual tax performance reports-Electronic filing
Section 82.32.605 - [Expires 6/30/2034] Annual tax performance report-Hog fuel
Section 82.32.607 - Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity
Section 82.32.655 - Tax avoidance
Section 82.32.660 - Tax avoidance-Statutory application
Section 82.32.670 - Tax evasion by electronic means-Seizure and forfeiture
Section 82.32.680 - Tax evasion by electronic means-Search and seizure
Section 82.32.700 - Administration of the sales and use tax for hospital benefit zones
Section 82.32.710 - Professional employer organizations-Eligibility for tax incentives-Responsibility for tax performance reports
Section 82.32.715 - Monetary allowances-Streamlined sales and use tax agreement
Section 82.32.720 - [Contingent effective date] Vendor compensation-Streamlined sales and use tax agreement
Section 82.32.725 - Amnesty-Streamlined sales and use tax agreement
Section 82.32.730 - Sourcing-Streamlined sales and use tax agreement
Section 82.32.735 - Confidentiality and privacy-Certified service providers-Streamlined sales and use tax agreement
Section 82.32.740 - Taxability matrix-Liability-Streamlined sales and use tax agreement
Section 82.32.745 - Software certification by department-Classifications-Liability-Streamlined sales and use tax agreement
Section 82.32.750 - Purchaser liability-Penalty-Streamlined sales and use tax agreement
Section 82.32.762 - Remote seller nexus-Streamlined sales and use tax agreement or federal law conflict with state law
Section 82.32.765 - Local revitalization financing-Reporting requirements
Section 82.32.770 - Sourcing compliance-Taxpayer relief-Collection and remittance errors
Section 82.32.780 - Reseller's permit-Taxpayer application
Section 82.32.783 - [Effective Until 6/6/2024] Reseller's permit-Contractor application
Section 82.32.783 - [Effective 6/6/2024] Reseller's permit-Contractor application
Section 82.32.784 - Reseller's permit-Information required
Section 82.32.785 - Reseller's permit-Voluntary electronic verification
Section 82.32.787 - Reseller's permit-Request for copies
Section 82.32.790 - [Contingent expiration date] Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation
Section 82.32.800 - Contributions of high-technology research and development tax credit-Opportunity expansion account
Section 82.32.805 - Tax preferences-Expiration dates
Section 82.32.808 - Tax preferences-Performance statement requirement
Section 82.32.850 - Significant commercial airplane manufacturing-Tax preference-Contingent effective date
Section 82.32.860 - [Expires 7/1/2028] Liquefied natural gas-Estimated sales tax revenue
Section 82.32.865 - [Effective Until 1/1/2029] Nonresident vessel permit
Section 82.32.865 - [Effective 1/1/2029 until 1/1/2031] Nonresident vessel permit
Section 82.32.870 - Vapor products tax deposits
Section 82.32.900 - Work group created-Transition plan-Taxing liquefied natural gas used for marine vessel transportation