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| Sections |
| 82.32.010 | Application of chapter stated. |
| 82.32.020 | Definitions. |
| 82.32.023 | Definition of product for agreement purposes. |
| 82.32.026 | Registration—Seller's agent—Streamlined sales and use tax agreement. |
| 82.32.030 | Registration certificates—Threshold levels—Central registration system. |
| 82.32.033 | Registration certificates—Special events—Promoter's duties—Penalties—Definitions. |
| 82.32.045 | Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements. |
| 82.32.050 | Deficient tax or penalty payments—Notice—Interest—Limitations—Time extension or correction of an assessment during state of emergency. |
| 82.32.052 | Interest and penalties—Waiver for amounts unpaid as of February 1, 2011. |
| 82.32.055 | Interest and penalties—Waiver for military personnel. |
| 82.32.057 | Application of interest to delinquent taxes—Extensions. |
| 82.32.060 | Excess payment of tax, penalty, or interest—Credit or refund—Payment of judgments for refund. |
| 82.32.062 | Additional offset for excess payment of sales tax. |
| 82.32.065 | Tax refund to consumer under new motor vehicle warranty laws—Credit or refund to new motor vehicle manufacturer. |
| 82.32.070 | Records to be preserved—Examination—Estoppel to question assessment—Unified business identifier account number records. |
| 82.32.080 | 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. |
| 82.32.085 | Electronic funds transfer—Generally. |
| 82.32.087 | Direct pay permits. |
| 82.32.090 | Late payment—Disregard of written instructions—Evasion—Penalties. |
| 82.32.100 | Failure to file returns or provide records—Assessment of tax by department—Penalties and interest. |
| 82.32.105 | Waiver or cancellation of penalties or interest—Rules. |
| 82.32.110 | Examination of books or records—Subpoenas—Contempt of court. |
| 82.32.117 | Application for court approval of subpoena prior to issuance—No notice required. |
| 82.32.120 | Oaths and acknowledgments. |
| 82.32.130 | Notice and orders—Service. |
| 82.32.135 | Notice, assessment, other information—Electronic delivery. |
| 82.32.140 | Taxpayer quitting business—Liability of successor. |
| 82.32.145 | Limited liability business entity—Terminated, dissolved, abandoned, insolvent—Collection of unpaid trust fund taxes. |
| 82.32.150 | Contest of tax—Prepayment required—Restraining orders and injunctions barred. |
| 82.32.160 | Correction of tax—Administrative procedure—Conference—Determination by department. |
| 82.32.170 | Reduction of tax after payment—Petition—Conference—Determination by department. |
| 82.32.180 | Court appeal—Procedure. |
| 82.32.190 | Stay of collection pending suit—Interest. |
| 82.32.200 | Stay of collection—Bond—Interest. |
| 82.32.210 | Tax warrant—Filing—Lien—Effect. |
| 82.32.212 | Tax warrant—Notice of lien. |
| 82.32.215 | Revocation of certificate of registration. |
| 82.32.220 | Execution of warrant—Levy upon property—Satisfaction. |
| 82.32.230 | Agent of the department of revenue may execute. |
| 82.32.235 | Notice and order to withhold and deliver property due or owned by taxpayer—Bond—Judgment by default. |
| 82.32.237 | Notice and order to withhold and deliver—Continuing lien—Effective date. |
| 82.32.240 | Tax constitutes debt to the state—Priority of lien. |
| 82.32.245 | Search for and seizure of property—Warrant—Procedure. |
| 82.32.260 | Payment condition to dissolution or withdrawal of corporation. |
| 82.32.265 | Use of collection agencies to collect taxes outside the state. |
| 82.32.270 | Accounting period prescribed. |
| 82.32.280 | Tax declared additional. |
| 82.32.290 | Unlawful acts—Penalties. |
| 82.32.291 | Reseller permit—Unlawful use—Penalty—Rules. |
| 82.32.300 | Department of revenue to administer—Chapters enforced by liquor and cannabis board. |
| 82.32.310 | Immunity of officers, agents, etc., of the department of revenue acting in good faith. |
| 82.32.320 | Revenue to state treasurer—Allocation for return or payment for less than the full amount due. |
| 82.32.330 | Disclosure of return or tax information. |
| 82.32.340 | Chargeoff of uncollectible taxes—Destruction of files and records. |
| 82.32.350 | Closing agreements authorized. |
| 82.32.360 | Conclusive effect of agreements. |
| 82.32.380 | Revenues to be deposited in general fund. |
| 82.32.385 | General fund transfers to multimodal transportation account, connecting Washington account. |
| 82.32.394 | Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account. |
| 82.32.410 | Written determinations as precedents. |
| 82.32.430 | Liability for tax rate calculation errors—Geographic information system. |
| 82.32.440 | Project on sales and use tax exemption requirements. |
| 82.32.450 | Natural or manufactured gas, electricity—Maximum combined credits and deferrals allowed—Availability of credits and deferrals. |
| 82.32.470 | Transfer of sales and use tax on toll projects. |
| 82.32.480 | Washington forest products commission—Disclosure of taxpayer information. |
| 82.32.490 | Electronic database for use by mobile telecommunications service provider. |
| 82.32.495 | Liability of mobile telecommunications service provider if no database provided. |
| 82.32.500 | Determination of taxing jurisdiction for telecommunications services. |
| 82.32.505 | Telecommunications services—Place of primary use. |
| 82.32.510 | Scope of mobile telecommunications act—Identification of taxable and nontaxable charges. |
| 82.32.515 | Applicability of telephone and telecommunications definitions. |
| 82.32.520 | Sourcing of calls. |
| 82.32.525 | Purchaser's cause of action for over-collected sales or use tax. |
| 82.32.530 | Seller nexus. |
| 82.32.531 | Nexus—Trade convention attendance or participation. |
| 82.32.532 | Digital products—Nexus. |
| 82.32.533 | Digital products—Amnesty. |
| 82.32.534 | Annual report requirement for tax preferences. |
| 82.32.537 | Silicon smelters—Annual survey or report. |
| 82.32.550 | "Commercial airplane," "component," and "superefficient airplane"—Definitions. |
| 82.32.555 | Telecommunications and ancillary services taxes—Identification of taxable and nontaxable charges. |
| 82.32.558 | Tax deferral—Eligible projects—Application. |
| 82.32.559 | Tax deferral—Eligible projects—Deposit of funds. |
| 82.32.580 | Sales and use tax deferral—Historic automobile museum. |
| 82.32.590 | Annual tax performance reports—Failure to file. |
| 82.32.600 | Annual tax performance reports—Electronic filing. |
| 82.32.605 | Annual tax performance report—Hog fuel. |
| 82.32.607 | Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity. |
| 82.32.655 | Tax avoidance. |
| 82.32.660 | Tax avoidance—Statutory application. |
| 82.32.670 | Tax evasion by electronic means—Seizure and forfeiture. |
| 82.32.680 | Tax evasion by electronic means—Search and seizure. |
| 82.32.700 | Administration of the sales and use tax for hospital benefit zones. |
| 82.32.710 | Professional employer organizations—Eligibility for tax incentives—Responsibility for tax performance reports. |
| 82.32.715 | Monetary allowances—Streamlined sales and use tax agreement. |
| 82.32.720 | Vendor compensation—Streamlined sales and use tax agreement. |
| 82.32.725 | Amnesty—Streamlined sales and use tax agreement. |
| 82.32.730 | Sourcing—Streamlined sales and use tax agreement. |
| 82.32.735 | Confidentiality and privacy—Certified service providers—Streamlined sales and use tax agreement. |
| 82.32.740 | Taxability matrix—Liability—Streamlined sales and use tax agreement. |
| 82.32.745 | Software certification by department—Classifications—Liability—Streamlined sales and use tax agreement. |
| 82.32.750 | Purchaser liability—Penalty—Streamlined sales and use tax agreement. |
| 82.32.762 | Remote seller nexus—Streamlined sales and use tax agreement or federal law conflict with state law. |
| 82.32.765 | Local revitalization financing—Reporting requirements. |
| 82.32.770 | Sourcing compliance—Taxpayer relief—Collection and remittance errors. |
| 82.32.780 | Reseller's permit—Taxpayer application. |
| 82.32.783 | Reseller's permit—Contractor application. |
| 82.32.784 | Reseller's permit—Information required. |
| 82.32.785 | Reseller's permit—Voluntary electronic verification. |
| 82.32.787 | Reseller's permit—Request for copies. |
| 82.32.790 | Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation. |
| 82.32.800 | Contributions of high-technology research and development tax credit—Opportunity expansion account. |
| 82.32.805 | Tax preferences—Expiration dates. |
| 82.32.808 | Tax preferences—Performance statement requirement. |
| 82.32.850 | Significant commercial airplane manufacturing—Tax preference—Contingent effective date. |
| 82.32.860 | Liquefied natural gas—Estimated sales tax revenue. |
| 82.32.865 | Nonresident vessel permit. |
| 82.32.870 | Vapor products tax deposits. |
| 82.32.900 | Work group created—Transition plan—Taxing liquefied natural gas used for marine vessel transportation. |