CERTIFICATION OF ENROLLMENT

SENATE BILL 6206

Chapter 137, Laws of 2010

61st Legislature
2010 Regular Session



TAX INCENTIVE ACCOUNTABILITY REPORTS AND SURVEYS--FILING DUE DATES



EFFECTIVE DATE: 06/10/10

Passed by the Senate March 8, 2010
  YEAS 46   NAYS 0

BRAD OWEN
________________________________________    
President of the Senate
Passed by the House March 3, 2010
  YEAS 98   NAYS 0

FRANK CHOPP
________________________________________    
Speaker of the House of Representatives


 
CERTIFICATE

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.

THOMAS HOEMANN
________________________________________    
Secretary
Approved March 19, 2010, 2:06 p.m.








CHRISTINE GREGOIRE
________________________________________    
Governor of the State of Washington
 
FILED
March 19, 2010







Secretary of State
State of Washington


_____________________________________________ 

SENATE BILL 6206
_____________________________________________

AS AMENDED BY THE HOUSE

Passed Legislature - 2010 Regular Session
State of Washington61st Legislature2010 Regular Session

By Senators Haugen and Kilmer

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.


         Passed by the Senate March 8, 2010.
         Passed by the House March 3, 2010.
         Approved by the Governor March 19, 2010.
         Filed in Office of Secretary of State March 19, 2010.