Chapter 82.32 RCW
GENERAL ADMINISTRATIVE PROVISIONS
Sections
Definitions.
Records to be preservedExaminationEstoppel to question assessmentUnified business identifier account number records.
Payment by checkElectronic funds transferRulesMailing returns or remittancesTime extensionDepositsTime extension during state of emergencyRecordsPayment must accompany return.
Direct pay permits. (Effective January 1, 2016.)
Late paymentDisregard of written instructionsEvasionPenalties.
Limited liability business entityTerminated, dissolved, abandoned, insolventCollection of unpaid trust fund taxes. (Effective January 1, 2016.)
General fund transfers to connecting Washington account.
Taxability matrixLiabilityStreamlined sales and use tax agreement.
Remote seller nexusStreamlined sales and use tax agreement or federal law conflict with state law.
Nonresident vessel permit. (Expires July 1, 2019.)