H-254                _______________________________________________

                                                    HOUSE BILL NO. 640

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State of Washington                              49th Legislature                              1985 Regular Session

By Representative Patrick

Read first time 2/8/85 and referred to Committee on Ways & Means.

AN ACT Relating to excise taxation; and amending RCW 82.32.045.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 1, chapter 7, Laws of 1981 as last amended by section 63, chapter 3, Laws of 1983 2nd ex. sess. and RCW 82.32.045 are each amended to read as follows:

          (((1))) Except as otherwise provided in this chapter, payments of the taxes imposed under chapters 82.04, 82.08, 82.12, 82.14, and 82.16 RCW, along with reports and returns on forms prescribed by the department, are due monthly within twenty-five days after the end of the month in which the taxable activities occur.

          (((2) The department of revenue may relieve any taxpayer or class of taxpayers from the obligation of remitting monthly and may require the return to cover other longer reporting periods, but in no event may returns be filed for a period greater than one year.  For these taxpayers, tax payments are due on or before the last day of the month next succeeding the end of the period covered by the return.

          (3) The department of revenue may also require verified annual returns from any taxpayer, setting forth such additional information as it may deem necessary to correctly determine tax liability.))