Chapter 5.07 ADMINISTRATIVE PROVISIONS FOR BUSINESS & OCCUPATION TAX
This chapter is included in your selections.
Sections:
- 5.07.010 Purpose.
- 5.07.015 Application of chapter stated.
- 5.07.020 Definitions.
- 5.07.025 Definitions—References to Chapter 82.32 RCW.
- 5.07.030 Registration/license certificates.
- 5.07.040 When due and payable—Reporting periods—Monthly, quarterly, and annual returns—Threshold provisions or relief from filing requirements—Computing time periods—Failure to file returns.
- 5.07.050 Payment methods—Mailing returns or remittances—Time extensions—Deposits—Recording payments—Payment must accompany return—NSF checks.
- 5.07.060 Records to be preserved—Examination—Estoppel to question assessment.
- 5.07.070 Accounting methods.
- 5.07.080 Public work contracts—Payment of fee and tax before final payment for work.
- 5.07.090 Underpayment of tax, interest, or penalty—Interest.
- 5.07.095 Time in which assessment may be made.
- 5.07.100 Over payment of tax, penalty, or interest—Credit or refund—Interest rate—Statute of limitations.
- 5.07.110 Late payment—Disregard of written instructions—Evasion—Penalties.
- 5.07.120 Cancellation of penalties.
- 5.07.130 Taxpayer quitting butiness—Liability of successor.
- 5.07.140 Administrative appeal.
- 5.07.150 Judicial review of administrative appeal decisions.
- 5.07.160 Director to make rules.
- 5.07.170 Ancillary allocation authority of director.
- 5.07.180 Mailing of notices.
- 5.07.190 Tax declared additional.
- 5.07.200 Public disclosure—Confidentiality—Information sharing.
- 5.07.210 Tax constitutes debt.
- 5.07.220 Unlawful actions—Violation—Penalties.
- 5.07.230 Suspension or revocation of business license.
- 5.07.240 Closing agreement provisions.
- 5.07.250 Charge-off of uncollectible taxes.
- 5.07.260 Severability.