Washington Code 82.65A.040 – Administration
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Chapter 82.32 RCW applies to the tax imposed in this chapter. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the tax imposed in this chapter, except the department may not permit returns for taxes under this chapter to cover periods longer than one month. The appropriations in *section 7 of this act shall not be construed as modifying in any manner the obligation of the taxpayer to pay taxes on an accrual basis as ordinarily required under chapter 82.04 RCW.
[ 1992 c 80 § 4.]
NOTES:
*Reviser’s note: See note following RCW 82.65A.010.
Terms Used In Washington Code 82.65A.040
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.