Definitions. | |
Records to be preserved—Examination—Estoppel to question assessment—Unified business identifier account number records. | |
Payment by check—Electronic funds transfer—Rules—Mailing returns or remittances—Time extension—Deposits—Time extension during state of emergency—Records—Payment must accompany return. | |
Direct pay permits. (Effective January 1, 2016.) | |
Late payment—Disregard of written instructions—Evasion—Penalties. | |
Limited liability business entity—Terminated, dissolved, abandoned, insolvent—Collection of unpaid trust fund taxes. (Effective January 1, 2016.) | |
General fund transfers to connecting Washington account. | |
Taxability matrix—Liability—Streamlined sales and use tax agreement. | |
Remote seller nexus—Streamlined sales and use tax agreement or federal law conflict with state law. | |
Nonresident vessel permit. (Expires July 1, 2019.) |