| Passed by the Senate March 8, 2010 YEAS 46 ________________________________________ President of the Senate Passed by the House March 3, 2010 YEAS 98 ________________________________________ Speaker of the House of Representatives | I, Thomas Hoemann, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SENATE BILL 6206 as passed by the Senate and the House of Representatives on the dates hereon set forth. ________________________________________ Secretary | |
| Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
| State of Washington | 61st Legislature | 2010 Regular Session |
Read first time 01/11/10. Referred to Committee on Ways & Means.
AN ACT Relating to authorizing extensions of the due dates for filing tax incentive accountability reports and surveys with the department of revenue; amending RCW 82.32.590; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.32.590 and 2009 c 461 s 7 are each amended to read
as follows:
(1) If the department finds that the failure of a taxpayer to file
an annual survey under RCW 82.32. . . . (section 102, chapter . . .,
Laws of 2010, (SHB 3066)) or annual report under ((RCW 82.04.4452,
82.32.5351, 82.32.650, 82.32.630, 82.32.610, 82.82.020, 82.32.632, or
82.74.040)) RCW 82.32. . . . (section 103, chapter . . ., Laws of 2010,
(SHB 3066)) by the due date was the result of circumstances beyond the
control of the taxpayer, the department ((shall)) must extend the time
for filing the survey or report. ((Such)) The extension ((shall be))
is for a period of thirty days from the date the department issues its
written notification to the taxpayer that it qualifies for an extension
under this section. The department may grant additional extensions as
it deems proper.
(2) In making a determination whether the failure of a taxpayer to
file an annual survey or annual report by the due date was the result
of circumstances beyond the control of the taxpayer, the department
((shall)) must be guided by rules adopted by the department for the
waiver or cancellation of penalties when the underpayment or untimely
payment of any tax was due to circumstances beyond the control of the
taxpayer.
(3)(a) Subject to the conditions in this subsection (3), a taxpayer
who fails to file an annual report or annual survey required under
subsection (1) of this section by the due date of the report or survey
is entitled to an extension of the due date. A request for an
extension under this subsection (3) must be made in writing to the
department.
(b) To qualify for an extension under this subsection (3), a
taxpayer must have filed all annual reports and surveys, if any, due in
prior years under subsection (1) of this section by their respective
due dates, beginning with annual reports and surveys due in calendar
year 2010.
(c) An extension under this subsection (3) is for ninety days from
the original due date of the annual report or survey.
(d) No taxpayer may be granted more than one ninety-day extension
under this subsection (3).
NEW SECTION. Sec. 2 Section 1 of this act applies to annual
surveys and reports due under any of the statutes listed in RCW
82.32.590(1) in calendar year 2011 and thereafter.