WSR 01-02-092

DEPARTMENT OF REVENUE


[ Filed January 3, 2001, 11:21 a.m. ]


Interim Audit Guideline 02.01 - Refunds of retail sales tax collected in error


     This announcement of the adoption of this interpretive statement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

     The Department of Revenue has adopted the following Interim Audit Guideline.

     Interim Audit Guideline 02.01 - Refunds of retail sales tax collected in error. The purpose of this interim audit guideline is to instruct department personnel on the proper procedures for making refunds or credits to retail sellers of retail sales tax collected in error.

     Request for copies of this guideline may be directed to Roseanna Hodson, Legislation and Policy Division, P.O. Box 47467, Olympia, WA 98504-7467.

Claire Hesselholt

Policy Counsel

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