§ 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
§ 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
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Terms Used In Washington Code > Chapter 82.32 - General administrative provisions

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. Source: OCC
  • Decedent: A deceased person.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Docket: A log containing brief entries of court proceedings.
  • Donee: The recipient of a gift.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Oath: A promise to tell the truth.
  • 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.
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Venue: The geographical location in which a case is tried.