S-1752.1                   _______________________________________________

                                                     SENATE BILL 5914

                              _______________________________________________

State of Washington                              53rd Legislature                             1993 Regular Session

By Senators Wojahn, Franklin and Williams

Read first time 02/24/93.  Referred to Committee on Ways & Means.

Allowing different periods for payments of taxes.

          AN ACT Relating to the payment of taxes; and amending RCW 82.32.045.

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

        Sec. 1.  RCW 82.32.045 and 1983 2nd ex.s. c 3 s 63 are each amended to read as follows:

          (1) Except as otherwise provided in this chapter, payments of the taxes imposed under chapters 82.04, 82.08, 82.12, 82.14, and 82.16 RCW, along with reports and returns on forms prescribed by the department, are due monthly within twenty-five days after the end of the month in which the taxable activities occur.

          (2) The department of revenue may relieve any taxpayer or class of taxpayers from the obligation of remitting monthly and may require the return to cover other longer reporting periods, but in no event may returns be filed for a period greater than one year.  For these taxpayers, tax payments are due on or before the last day of the month next succeeding the end of the period covered by the return.

          (3) For taxes collected by the department of revenue, the department shall accept payment on a daily, weekly, or semimonthly basis at the request of the taxpayer under such rules as the department may provide.

(4) The department of revenue may also require verified annual returns from any taxpayer, setting forth such additional information as it may deem necessary to correctly determine tax liability.

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