Section 82.32A.030 - ResponsibilitiesTo 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 uncertain about their obligations, seek instructions from the department of revenue;(3) Keep accurate and complete business records;(4) File accurate returns and pay taxes in a timely manner;(5) Ensure the accuracy of the information entered on their tax returns;(6) Substantiate claims for refund;(7) Timely pay all taxes after closing a business and request cancellation of registration number; and(8) Timely respond to communications from the department of revenue.