82.32.105 – Waiver or cancellation of penalties or interest—Rules.

RCW 82.32.105 Waiver or cancellation of penalties or interest—Rules. (1) If the department finds that the payment by a taxpayer of a tax less than that properly due or the failure of a taxpayer to pay any tax by the due date was the result of circumstances beyond the control of the taxpayer, the department […]

82.32.110 – Examination of books or records—Subpoenas—Contempt of court.

RCW 82.32.110 Examination of books or records—Subpoenas—Contempt of court. The department of revenue or its duly authorized agent may examine any books, papers, records, or other data, or stock of merchandise bearing upon the amount of any tax payable or upon the correctness of any return, or for the purpose of making a return where […]

82.32.117 – Application for court approval of subpoena prior to issuance—No notice required.

RCW 82.32.117 Application for court approval of subpoena prior to issuance—No notice required. (1) The department or its duly authorized agent may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is […]

82.32.120 – Oaths and acknowledgments.

RCW 82.32.120 Oaths and acknowledgments. All officers empowered by law to administer oaths, the director of the department of revenue, and such officers as he or she may designate shall have the power to administer an oath to any person or to take the acknowledgment of any person with respect to any return or report […]

82.32.130 – Notice and orders—Service.

RCW 82.32.130 Notice and orders—Service. Notwithstanding any other law, any notice or order required by this title to be mailed to any taxpayer may be provided electronically as provided in RCW 82.32.135, served in the manner prescribed by law for personal service of summons and complaint in the commencement of actions in the superior courts […]

82.32.135 – Notice, assessment, other information—Electronic delivery.

RCW 82.32.135 Notice, assessment, other information—Electronic delivery. (1) Except as otherwise provided in this subsection, whenever the department is required to send any assessment, notice, or any other information to persons by regular mail, the department must instead provide the assessment, notice, or other information electronically. The department may implement the requirement in this subsection […]

82.32.140 – Taxpayer quitting business—Liability of successor.

RCW 82.32.140 Taxpayer quitting business—Liability of successor. (1) Whenever any taxpayer quits business, or sells out, exchanges, or otherwise disposes of more than fifty percent of the fair market value of either its tangible or intangible assets, any tax payable hereunder shall become immediately due and payable, and such taxpayer shall, within ten days thereafter, […]

82.32.145 – Limited liability business entity—Terminated, dissolved, abandoned, insolvent—Collection of unpaid trust fund taxes.

RCW 82.32.145 Limited liability business entity—Terminated, dissolved, abandoned, insolvent—Collection of unpaid trust fund taxes. (1) Whenever the department has issued a warrant under RCW 82.32.210 for the collection of unpaid trust fund taxes from a limited liability business entity and that business entity has been terminated, dissolved, or abandoned, or is insolvent, the department may […]

82.32.150 – Contest of tax—Prepayment required—Restraining orders and injunctions barred.

RCW 82.32.150 Contest of tax—Prepayment required—Restraining orders and injunctions barred. All taxes, penalties, and interest shall be paid in full before any action may be instituted in any court to contest all or any part of such taxes, penalties, or interest. No restraining order or injunction shall be granted or issued by any court or […]

82.32.160 – Correction of tax—Administrative procedure—Conference—Determination by department.

RCW 82.32.160 Correction of tax—Administrative procedure—Conference—Determination by department. Any person having been issued a notice of additional taxes, delinquent taxes, interest, or penalties assessed by the department, may within thirty days after the issuance of the original notice of the amount thereof or within the period covered by any extension of the due date thereof […]

82.32.170 – Reduction of tax after payment—Petition—Conference—Determination by department.

RCW 82.32.170 Reduction of tax after payment—Petition—Conference—Determination by department. Any person, having paid any tax, original assessment, additional assessment, or corrected assessment of any tax, may apply to the department within the time limitation for refund provided in this chapter, by petition in writing for a correction of the amount paid, and a conference for […]

82.32.180 – Court appeal—Procedure.

RCW 82.32.180 Court appeal—Procedure. Any person, except one who has failed to keep and preserve books, records, and invoices as required in this chapter and chapter 82.24 RCW, having paid any tax as required and feeling aggrieved by the amount of the tax may appeal to the superior court of Thurston county, within the time […]

82.32.190 – Stay of collection pending suit—Interest.

RCW 82.32.190 Stay of collection pending suit—Interest. (1) The department, by its order, may hold in abeyance the collection of tax from any taxpayer or any group of taxpayers when a question bearing on their liability for tax hereunder is pending before the courts. The department may impose such conditions as may be deemed just […]

82.32.200 – Stay of collection—Bond—Interest.

RCW 82.32.200 Stay of collection—Bond—Interest. (1) When any assessment or additional assessment has been made, the taxpayer may obtain a stay of collection, under such circumstances and for such periods as the department of revenue may by general regulation provide, of the whole or any part thereof, by filing with the department a bond in […]

82.32.210 – Tax warrant—Filing—Lien—Effect.

RCW 82.32.210 Tax warrant—Filing—Lien—Effect. (1) If any fee, tax, increase, or penalty or any portion thereof is not paid within fifteen days after it becomes due, the department may issue a warrant in the amount of the unpaid sums, together with interest thereon from the date the warrant is issued until the date of payment. […]

82.32.212 – Tax warrant—Notice of lien.

RCW 82.32.212 Tax warrant—Notice of lien. (1) To secure payment of a tax warrant issued by the department under RCW 82.32.210, the department may issue a notice of lien against any real property in which the taxpayer against whom the warrant was issued has an ownership interest, if the total amount for which the warrant […]

82.32.215 – Revocation of certificate of registration.

RCW 82.32.215 Revocation of certificate of registration. (1) The department may, by order, revoke the certificate of registration of a taxpayer for any of the following reasons: (a) A warrant issued under this chapter is not paid within thirty days after it has been filed with the clerk of the superior court; (b) The taxpayer […]

82.32.220 – Execution of warrant—Levy upon property—Satisfaction.

RCW 82.32.220 Execution of warrant—Levy upon property—Satisfaction. The department of revenue may issue an order of execution, pursuant to a filed warrant, directed to the sheriff of the county in which the warrant has been filed, commanding the sheriff to levy upon and sell the real and/or personal property of the taxpayer found within the […]

82.32.230 – Agent of the department of revenue may execute.

RCW 82.32.230 Agent of the department of revenue may execute. In the discretion of the department of revenue, an order of execution of like terms, force, and effect may be issued and directed to any agent of the department authorized to collect taxes, and in the execution thereof such agent shall have all the powers […]

82.32.235 – Notice and order to withhold and deliver property due or owned by taxpayer—Bond—Judgment by default.

RCW 82.32.235 Notice and order to withhold and deliver property due or owned by taxpayer—Bond—Judgment by default. (1) In addition to the remedies provided in this chapter the department is authorized to issue to any person, including the department, a notice and order to withhold and deliver property of any kind whatsoever when there is […]