HOUSE BILL NO. 2345
C 214 L 90
State of Washington 51st Legislature 1990 Regular Session
By Representatives Basich, Holland, Haugen, Wang, Horn, R. King and Hargrove; by request of Department of Revenue
Read first time 1/10/90 and referred to Committee on Revenue.
AN ACT Relating to remittance of taxes for enhanced food fish; and amending RCW 82.27.060.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. Section 6, chapter 98, Laws of 1980 and RCW 82.27.060 are each amended to read as follows:
levied by this chapter shall be due for payment monthly and remittance therefor
shall be made ((
on or before the fifteenth day of the month next succeeding
the end of the month in which the tax accrued)) within twenty-five days
after the end of the month in which the taxable activity occurs. The
taxpayer on or before the due date shall make out a signed return, setting out
such information as the department of revenue may require, including the gross
measure of the tax, any deductions, credits, or exemptions claimed, and the
amount of tax due for the preceding monthly period, which amount shall be
transmitted to the department along with the return.
The department may relieve any taxpayer from the obligation of filing a monthly return and may require the return to cover other periods, but in no event may periodic returns be filed for a period greater than one year. In such cases tax payments are due on or before the last day of the month next succeeding the end of the period covered by the return.