CERTIFICATION OF ENROLLMENT

 

              ENGROSSED SUBSTITUTE HOUSE BILL 2592

 

 

 

 

 

 

 

                        54th Legislature

                      1996 Regular Session

Passed by the House March 2, 1996

  Yeas 89   Nays 0

 

 

 

 

Speaker of the

       House of Representatives

 

Passed by the Senate February 28, 1996

  Yeas 44   Nays 0

               CERTIFICATE

 

I, Timothy A. Martin, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is ENGROSSED SUBSTITUTE HOUSE BILL 2592 as passed by the House of Representatives and the Senate on the dates hereon set forth.

 

 

 

 

President of the Senate

 

                               Chief Clerk

 

 

Approved Place Style On Codes above, and Style Off Codes below.

                                     FILED

          

 

 

Governor of the State of Washington

                        Secretary of State

                       State of Washington


          _______________________________________________

 

               ENGROSSED SUBSTITUTE HOUSE BILL 2592

          _______________________________________________

 

                     AS AMENDED BY THE SENATE

 

             Passed Legislature - 1996 Regular Session

 

State of Washington      54th Legislature     1996 Regular Session

 

By House Committee on Finance (originally sponsored by Representatives B. Thomas, Morris and Boldt; by request of Department of Revenue)

 

Read first time 02/06/96.

 

Providing consistency to penalty and interest administration of the department of revenue.   


    AN ACT Relating to penalty and interest administration of the department of revenue; amending RCW 82.32.050, 82.32.190, 82.32.200, 82.45.100, 82.45.150, 82.24.120, 82.24.180, 82.24.270, 82.24.280, 63.29.340, 54.28.060, 83.100.070, 83.100.130, 82.32.090, 54.28.040, 82.32.105, and 82.12.045; adding a new section to chapter 83.100 RCW; creating a new section; and providing an effective date.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

 

    NEW SECTION.  Sec. 1.  The legislature finds that a consistent application of interest and penalties is in the best interest of the residents of the state of Washington.  The legislature also finds that the goal of the department of revenue's interest and penalty system should be to encourage taxpayers to voluntarily comply with Washington's tax code in a timely manner.  The administration of tax programs requires that there be consequences for those taxpayers who do not timely satisfy their reporting and tax obligations, but these consequences should not be so severe as to discourage taxpayers from voluntarily satisfying their tax obligations.

    It is the intent of the legislature that, to the extent possible, a single interest and penalty system apply to all tax programs administered by the department of revenue.

 

    Sec. 2.  RCW 82.32.050 and 1992 c 169 s 1 are each amended to read as follows:

    (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 interest on the tax only at the rate of nine percent per annum from the last day of the year in which the deficiency is incurred until the date of payment for tax liabilities arising before January 1, 1992.  For tax liabilities arising after December 31, 1991, until the date of payment, the rate of interest shall be variable and computed as provided in subsection (2) of this section.  The rate so computed shall be adjusted on the first day of January of each year.  The department shall notify the taxpayer by mail of the additional amount and the same shall become due and shall be paid within thirty days from the date of the notice, or within such further time as the department may provide.

    (2) For the purposes of this section, the rate of interest to be charged to the taxpayer shall be an average of the federal short-term rate as defined in 26 U.S.C. Sec. 1274(d) plus two percentage points.  The rate shall be computed by taking an arithmetical average to the nearest percentage point of the federal short-term rate, compounded annually, for the months of January, April, July, and October of the immediately preceding calendar year as published by the United States secretary of the treasury.

    (3) No assessment or correction of an assessment for additional taxes, penalties, or interest due may be made by the department more than four years after the close of the tax year, except (a) against a taxpayer who has not registered as required by this chapter, (b) upon a showing of fraud or of misrepresentation of a material fact by the taxpayer, or (c) where a taxpayer has executed a written waiver of such limitation.  The execution of a written waiver shall also extend the period for making a refund or credit as provided in RCW 82.32.060(2).

    (4) For the purposes of this section, "return" means any document a person is required by the state of Washington to file to satisfy or establish a tax or fee obligation that is administered or collected by the department of revenue and that has a statutorily defined due date.

 

    Sec. 3.  RCW 82.32.190 and 1971 ex.s. c 299 s 21 are each amended to read as follows:

    (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((:  PROVIDED, That)).  The department may impose such conditions as may be deemed just and equitable and shall require the payment of interest at the rate of three-quarters of one percent of the amount of the tax for each thirty days or portion thereof from the date upon which such tax became due until the date of payment.

    (2) Interest imposed under this section for periods after the effective date of this act shall be computed on a daily basis at the rate as computed under RCW 82.32.050(2).  The rate so computed shall be adjusted on the first day of January of each year.  Interest for taxes held in abeyance under this section before the effective date of this act but outstanding after the effective date of this act shall not be recalculated but shall remain at three‑quarters of one percent per each thirty days or portion thereof.

 

    Sec. 4.  RCW 82.32.200 and 1975 1st ex.s. c 278 s 83 are each amended to read as follows:

    (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 department a bond in an amount, not exceeding twice the amount on which stay is desired, and with sureties as the  department deems necessary, conditioned for the payment of the amount of the assessments, collection of which is stayed by the bond, together with the interest thereon at the rate of one percent of the amount of such assessment for each thirty days or portion thereof from the ((due date thereof until paid)) date the bond is filed until the date of payment.

    (2) Interest imposed under this section after the effective date of this act shall be computed on a daily basis on the amount of tax at the rate as computed under RCW 82.32.050(2).  The rate so computed shall be adjusted on the first day of January of each year.  Interest for bonds filed before the effective date of this act but outstanding after the effective date of this act shall not be recalculated but shall remain at one percent per each thirty days or portion thereof.

 

    Sec. 5.  RCW 82.45.100 and 1993 sp.s. c 25 s 507 are each amended to read as follows:

    (1) Payment of the tax imposed under this chapter is due and payable immediately at the time of sale, and if not paid within ((thirty days)) one month thereafter shall bear interest at the rate of one percent per month from the time of sale until the date of payment.

    (2) In addition to the interest described in subsection (1) of this section, if the payment of any tax is not received by the county treasurer or the department of revenue, as the case may be, within ((thirty days)) one month of the date due, there shall be assessed a penalty of five percent of the amount of the tax; if the tax is not received within ((sixty days)) two months of the date due, there shall be assessed a total penalty of ten percent of the amount of the tax; and if the tax is not received within ((ninety days)) three months of the date due, there shall be assessed a total penalty of twenty percent of the amount of the tax.  The payment of the penalty described in this subsection shall be collectible from the seller only, and RCW 82.45.070 does not apply to the penalties described in this subsection.

    (3) If the tax imposed under this chapter is not received by the due date, the transferee shall be personally liable for the tax, along with any interest as provided in subsection (1) of this section, unless:

    (a) An instrument evidencing the sale is recorded in the official real property records of the county in which the property conveyed is located; or

    (b) Either the transferor or transferee notifies the  department of revenue in writing of the occurrence of the sale within thirty days following the date of the sale.

    (4) If upon examination of any affidavits or from other information obtained by the department or its agents it appears that all or a portion of the tax is unpaid, the department shall assess against the taxpayer the additional amount found to be due plus interest and penalties as provided in subsections (1) and (2) of this section.  ((If the department finds that all or any part of the deficiency resulted from an intent to evade the tax payable under this chapter, an additional penalty of fifty percent of the additional tax found to be due shall be added.)) The department shall notify the taxpayer by mail of the additional amount and the same shall become due and shall be paid within thirty days from the date of the notice, or within such further time as the department may provide.

    (5) No assessment or refund may be made by the department more than four years after the date of sale except upon a showing of:

    (a) Fraud or misrepresentation of a material fact by the taxpayer;

    (b) A failure by the taxpayer to record documentation of a sale or otherwise report the sale to the county treasurer; or

    (c) A failure of the transferor or transferee to report the sale under RCW 82.45.090(2).

    (6) Penalties collected ((pursuant to)) under subsection (2) of this section and RCW 82.32.090 (2) through (6) shall be deposited in the housing trust fund as described in chapter 43.185 RCW.

 

    Sec. 6.  RCW 82.45.150 and 1994 c 137 s 1 are each amended to read as follows:

    All of chapter 82.32 RCW, except RCW 82.32.030, 82.32.050, 82.32.140, ((and)) 82.32.270, and ((except for the penalties and the limitations thereon imposed by RCW)) 82.32.090(1) and (8), applies to the tax imposed by this chapter, in addition to any other provisions of law for the payment and enforcement of the tax imposed by this chapter.  The department of revenue shall by rule provide for the effective administration of this chapter.  The rules shall prescribe and furnish a real estate excise tax affidavit form verified by both the seller and the buyer, or agents of each, to be used by each county, or the department, as the case may be, in the collection of the tax imposed by this chapter, except that an affidavit given in connection with grant of an easement or right of way to a gas, electrical, or telecommunications company, as defined in RCW 80.04.010, or to a public utility district or cooperative that distributes electricity, need be verified only on behalf of the company, district, or cooperative.  The department of revenue shall annually conduct audits of transactions and affidavits filed under this chapter.

 

    Sec. 7.  RCW 82.24.120 and 1995 c 278 s 8 are each amended to read as follows:

    (1) If any person, subject to the provisions of this chapter or any rules adopted by the department of revenue under authority hereof, is found to have failed to affix the stamps required, or to have them affixed as herein provided, or to pay any tax due hereunder, or to have violated any of the provisions of this chapter or rules adopted by the department of revenue in the administration hereof, there shall be assessed and collected from such person, in addition to any tax that may be found due, a remedial penalty equal to the greater of ten dollars per package of unstamped cigarettes or two hundred fifty dollars, plus interest ((thereon)) on the amount of the tax at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment, and upon notice mailed to the last known address of the person.  The amount shall become due and payable in thirty days from the date of the notice.  If the amount remains unpaid, the department or its duly authorized agent may make immediate demand upon such person for the payment of all such taxes, penalties, and interest.

    (2) The department, for good reason shown, may ((remit)) waive or cancel all or any part of penalties imposed, but the taxpayer must pay all taxes due and interest thereon, at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment.

    (3) The keeping of any unstamped articles coming within the provisions of this chapter shall be prima facie evidence of intent to violate the provisions of this chapter.

    (4) This section does not apply to taxes or tax increases due under RCW 82.24.270 and 82.24.280.

 

    Sec. 8.  RCW 82.24.180 and 1990 c 267 s 2 are each amended to read as follows:

    (1) The department of revenue may return any property seized under the provisions of this chapter when it is shown that there was no intention to violate the provisions thereof.

    (2) When any property is returned under this section, the department may return such goods to the parties from whom they were seized if and when such parties affix the proper amount of stamps thereto, and pay to the department as penalty an amount equal to the greater of ten dollars per package of unstamped cigarettes or two hundred fifty dollars, and interest ((thereon at the rate of one percent for each thirty days or portion thereof)) on the amount of the tax at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment, and in such cases, no advertisement shall be made or notices posted in connection with said seizure.

 

    Sec. 9.  RCW 82.24.270 and 1995 c 278 s 12 are each amended to read as follows:

    (1) All cigarettes taxed under this chapter that are given away for advertising or other purposes are not required to have the state tax stamp affixed.  Instead, the manufacturer of the cigarettes shall pay the tax on a monthly tax return to be supplied by the department.

    (2) The tax is due on or before the twenty-fifth day of the month following the month in which the taxable activities, that is the providing of cigarette samples, occur.  If not paid by the due date, interest applies to any unpaid tax ((or penalty)).  Interest shall be calculated at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment.

    (3) 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 the additional amount found to be due.  The department shall notify the taxpayer by mail of the additional amount due, including any applicable penalties and interest.  The taxpayer shall pay the additional amount within thirty days from the date of the notice, or within such further time as the department may provide.

    (4) All the cigarettes must evidence the payment of the tax by having printed on their packages wording to the following effect:  "Complimentary, not for sale, all applicable state taxes paid by manufacturer."

    (5) All of chapter 82.32 RCW applies to taxes due under this section except:  RCW 82.32.050(1) and 82.32.270.

 

    Sec. 10.  RCW 82.24.280 and 1995 c 278 s 13 are each amended to read as follows:

    (1) Any additional tax liability arising from a tax rate increase under this chapter shall be paid, along with reports and returns prescribed by the department, on or before the last day of the month in which the increase becomes effective.

    (2) If not paid by the due date, interest shall apply to any unpaid tax ((or penalty)).  Interest shall be calculated at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment.

    (3) 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.  The department shall notify the taxpayer by mail of the additional amount due, including any applicable penalties and interest.  The taxpayer shall pay the additional amount within thirty days from the date of the notice, or within such further time as the department may provide.

    (4) All of chapter 82.32 RCW applies to tax rate increases except:  RCW 82.32.050(1) and 82.32.270.

 

    Sec. 11.  RCW 63.29.340 and 1983 c 179 s 34 are each amended to read as follows:

    (1) A person who fails to pay or deliver property within the time prescribed by this chapter shall be required to pay to the department interest at the ((maximum rate permitted under RCW 19.52.020)) rate as computed under RCW 82.32.050(2) from the date the property should have been paid or delivered until the property is paid or delivered.

    (2) A person who willfully fails to render any report, to pay or deliver property, or to perform other duties required under this chapter shall pay a civil penalty of one hundred dollars for each day the report is withheld or the duty is not performed, but not more than five thousand dollars, plus one hundred percent of the value of the property which should have been reported, paid or delivered.

    (3) A person who willfully refuses after written demand by the department to pay or deliver property to the department as required under this chapter or who enters into a contract to avoid the duties of this chapter is guilty of a gross misdemeanor and upon conviction may be punished by a fine of not more than one thousand dollars or imprisonment for not more than one year, or both.

 

    Sec. 12.  RCW 54.28.060 and 1957 c 278 s 6 are each amended to read as follows:

    Interest at the rate ((of six percent per annum)) as computed under RCW 82.32.050(2) shall be added to the tax hereby imposed ((after)) from the due date until the date of payment.  The tax shall constitute a debt to the state and may be collected as such.

 

    Sec. 13.  RCW 83.100.070 and 1988 c 64 s 8 are each amended to read as follows:

    (1) Any tax due under this chapter which is not paid by the due date under RCW 83.100.060(1) shall bear interest at the rate of twelve percent per annum from the date the tax is due until ((paid)) the date of payment.

    (2) Interest imposed under this section for periods after the effective date of this act shall be computed at the rate as computed under RCW 82.32.050(2).  The rate so computed shall be adjusted on the first day of January of each year.

    (3) If the Washington return is not filed when due under RCW 83.100.050, then the person required to file the federal return shall pay, in addition to interest, a penalty equal to five percent of the tax due for each month after the date the return is due until filed.  No penalty may exceed twenty-five percent of the tax.

 

    Sec. 14.  RCW 83.100.130 and 1988 c 64 s 12 are each amended to read as follows:

    (1) Whenever the department determines that a person required to file the federal return has overpaid the tax due under this chapter, the department shall refund the amount of the overpayment, together with interest at the then existing rate under RCW 83.100.070(1).  If the application for refund, with supporting documents, is filed within four months after an adjustment or final determination of federal tax liability, the department shall pay interest until the date the refund is mailed.  If the application for refund, with supporting documents, is filed after four months after the adjustment or final determination, the department shall pay interest only until the end of the four-month period.

    (2) Interest refunded under this section for periods after the effective date of this act shall be computed on a daily basis at the rate as computed under RCW 82.32.050(2) less one percentage point, and shall be refunded from the date of overpayment until the date the refund is mailed.  The rate so computed shall be adjusted on the first day of January of each year.

 

    Sec. 15.  RCW 82.32.090 and 1992 c 206 s 3 are each amended to read as follows:

    (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 shall be assessed a penalty of five percent of the amount of the tax; and if the tax is not received ((within thirty days after)) on or before the last day of the month following the due date, there shall be assessed a total penalty of ten percent of the amount of the tax; and if the tax is not received ((within sixty days after)) on or before the last day of the second month following the due date, there shall be assessed a total penalty of twenty percent of the amount of the tax.  No penalty so added shall be less than five dollars.

    (2) If payment of any tax assessed by the department of revenue is not received by the department by the due date specified in the notice, or any extension thereof, the department shall add a penalty of ten percent of the amount of the additional tax found due.  No penalty so added shall be less than five dollars.

    (3) If a warrant be issued by the department of revenue for the collection of taxes, increases, and penalties, there shall be added thereto a penalty of five percent of the amount of the tax, but not less than ten dollars.

    (4) If the department finds that all or any part of a deficiency resulted from the disregard of specific written instructions as to reporting or tax liabilities, the department shall add a penalty of ten percent of the amount of the additional tax found due because of the failure to follow the instructions.  A taxpayer disregards specific written instructions when the department of revenue has informed the taxpayer in writing of the taxpayer's tax obligations and the taxpayer fails to act in accordance with those instructions unless the department has not issued final instructions because the matter is under appeal pursuant to this chapter or departmental regulations.  The department shall not assess the penalty under this section upon any taxpayer who has made a good faith effort to comply with the specific written instructions provided by the department to that taxpayer.  Specific written instructions may be given as a part of a tax assessment, audit, determination, or closing agreement, provided that such specific written instructions shall apply only to the taxpayer addressed or referenced on such documents.  Any specific written instructions by the department of revenue shall be clearly identified as such and shall inform the taxpayer that failure to follow the instructions may subject the taxpayer to the penalties imposed by this subsection.

    (5) If the department finds that all or any part of the deficiency resulted from an intent to evade the tax payable hereunder, a further penalty of fifty percent of the additional tax found to be due shall be added.

    (6) The aggregate of penalties imposed under subsections (1), (2), and (3) of this section ((for failure to pay a tax due on a return by the due date, late payment of any tax, increase, or penalty, or issuance of a warrant)) shall not exceed thirty-five percent of the tax due, or twenty dollars, whichever is greater.  This subsection does not prohibit or restrict the application of other penalties authorized by law.

    (7) The department of revenue may not impose both the evasion penalty and the penalty for disregarding specific written instructions on the same tax found to be due.

    (8) For the purposes of this section, "return" means any document a person is required by the state of Washington to file to satisfy or establish a tax or fee obligation that is administered or collected by the department of revenue, and that has a statutorily defined due date.

 

    Sec. 16.  RCW 54.28.040 and 1982 1st ex.s. c 35 s 20 are each amended to read as follows:

    ((Prior to)) (1) Before May 1st, the department of revenue shall compute the tax imposed by this chapter for the last preceding calendar year and notify the district of the amount thereof, which shall be payable on or before the following June 1st.

    (2) If payment of any tax is not received by the department on or before the due date, there shall be assessed a penalty of five percent of the amount of the tax; if the tax is not received within one month of the due date, there shall be assessed a total penalty of ten percent of the amount of the tax; and if the tax is not received within two months of the due date, there shall be assessed a total penalty of twenty percent of the amount of the tax.

    (3) Upon receipt of the amount of each tax imposed the department of revenue shall deposit the same with the state treasurer, who shall deposit four percent of the revenues received under RCW 54.28.020(1) and 54.28.025(1) and all revenues received under RCW 54.28.020(2) and 54.28.025(2) in the general fund of the state and shall distribute the remainder in the manner hereinafter set forth.  The state treasurer shall send a duplicate copy of each transmittal to the department of revenue.

 

    Sec. 17.  RCW 82.32.105 and 1975 1st ex.s. c 278 s 78 are each amended to read as follows:

    (1) If the department of revenue 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 of revenue shall waive or cancel any ((interest or)) penalties imposed under this chapter with respect to such tax.  ((The department of revenue shall prescribe rules for the waiver or cancellation of interest or penalties imposed by this chapter.  Notwithstanding the foregoing the amount of any interest which has been waived, canceled or refunded prior to May 1, 1965 shall not be reassessed according to the provisions of this chapter.))

    (2) The department shall waive or cancel the penalty imposed under RCW 82.32.090(1) when the circumstances under which the delinquency occurred do not qualify for waiver or cancellation under subsection (1) of this section if:

    (a) The taxpayer requests the waiver for a tax return required to be filed under RCW 82.32.045, 82.23B.020, 82.27.060, 82.29A.050, or 84.33.086; and

    (b) The taxpayer has timely filed and remitted payment on all tax returns due for that tax program for a period of twenty‑four months immediately preceding the period covered by the return for which the waiver is being requested.

    (3) The department shall waive or cancel interest imposed under this chapter if:

    (a) The failure to timely pay the tax was the direct result of written instructions given the taxpayer by the department; or

    (b) The extension of a due date for payment of an assessment of deficiency was not at the request of the taxpayer and was for the sole convenience of the department.

    (4) The department of revenue shall adopt rules for the waiver or cancellation of penalties and interest imposed by this chapter.

 

    NEW SECTION.  Sec. 18.  A new section is added to chapter 83.100 RCW to read as follows:

    The department may enter into closing agreements as provided in RCW 82.32.350 and 82.32.360.

 

    Sec. 19.  RCW 82.12.045 and 1983 c 77 s 2 are each amended to read as follows:

    (1) In the collection of the use tax on motor vehicles, the department of revenue may designate the county auditors of the several counties of the state as its collecting agents.  Upon such designation, it shall be the duty of each county auditor to collect the tax at the time an applicant applies for the registration of, and transfer of title to, the motor vehicle, except in the following instances:

    (((1))) (a) Where the applicant exhibits a dealer's report of sale showing that the retail sales tax has been collected by the dealer;

    (((2))) (b) Where the application is for the renewal of registration;

    (((3))) (c) Where the applicant presents a written statement signed by the department of revenue, or its duly authorized agent showing that no use tax is legally due; or

    (((4))) (d) Where the applicant presents satisfactory evidence showing that the retail sales tax or the use tax has been paid by him on the vehicle in question.

    (2) The term "motor vehicle," as used in this section means and includes all motor vehicles, trailers and semitrailers used, or of a type designed primarily to be used, upon the public streets and highways, for the convenience or pleasure of the owner, or for the conveyance, for hire or otherwise, of persons or property, including fixed loads, facilities for human habitation, and vehicles carrying exempt licenses.

    (3) It shall be the duty of every applicant for registration and transfer of certificate of title who is subject to payment of tax under this section to declare upon his application the value of the vehicle for which application is made, which shall consist of the consideration paid or contracted to be paid therefor.  ((Any person wilfully misrepresenting, or failing or refusing to declare upon his application, such value shall be guilty of a gross misdemeanor.))

    (4) Each county auditor who acts as agent of the department of revenue shall at the time of remitting license fee receipts on motor vehicles subject to the provisions of this section pay over and account to the state treasurer for all use tax revenue collected under this section, after first deducting as his collection fee the sum of two dollars for each motor vehicle upon which the tax has been collected.  All revenue received by the state treasurer under this section shall be credited to the general fund.  The auditor's collection fee shall be deposited in the county current expense fund.  A duplicate of the county auditor's transmittal report to the state treasurer shall be forwarded forthwith to the department of revenue.

    (5) Any applicant who has paid use tax to a county auditor under this section may apply to the department of revenue for refund thereof if he has reason to believe that such tax was not legally due and owing.  No refund shall be allowed unless application therefor is received by the department of revenue within ((two years after payment of the tax)) the statutory period for assessment of taxes, penalties, or interest prescribed by RCW 82.32.050(3).  Upon receipt of an application for refund the department of revenue shall consider the same and issue its order either granting or denying it and if refund is denied the taxpayer shall have the right of appeal as provided in RCW 82.32.170, 82.32.180 and 82.32.190.

    (6) The provisions of this section shall be construed as cumulative of other methods prescribed in chapters 82.04 to 82.32 RCW, inclusive, for the collection of the tax imposed by this chapter.  The department of revenue shall have power to promulgate such rules ((and regulations)) as may be necessary to administer the provisions of this section.  Any duties required by this section to be performed by the county auditor may be performed by the director of licensing but no collection fee shall be deductible by said director in remitting use tax revenue to the state treasurer.

 

    NEW SECTION.  Sec. 20.  This act shall take effect January 1, 1997.

 


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