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                                                   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.




        Sec. 1.  Section 6, chapter 98, Laws of 1980 and RCW 82.27.060 are each amended to read as follows:

          The taxes 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.

                                                                                                                        Passed the House February 6, 1990.


                                                                                                                                         Speaker of the House.


                                                                                                                           Passed the Senate March 2, 1990.


                                                                                                                                       President of the Senate.