Chapter 6.05 GENERAL BUSINESS REGISTRATIONS AND ADMINISTRATIVE PROVISIONS FOR CERTAIN TAXES
This chapter is included in your selections.
Sections:
- 6.05.010 Purpose.
- 6.05.015 Application of chapter.
- 6.05.020 Definitions.
- 6.05.021 Definitions – References to Chapter 82.32 RCW.
- 6.05.025 Business registration – Terms – Application.
- 6.05.030 Business registration – Nontransferability – Separate registration required – Contents – Change of location.
- 6.05.040 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.
- 6.05.050 Payment methods – Mailing returns or remittances – Time extension – Deposits – Recording payments – Payment must accompany return – NSF checks.
- 6.05.060 Records to be preserved – Examination – Estoppel to question assessment.
- 6.05.070 Accounting methods.
- 6.05.080 Public work contracts – Payment of fee and tax before final payment for work.
- 6.05.090 Underpayment of tax, interest or penalty – Interest – Limitations.
- 6.05.100 Overpayment of tax, penalty or interest – Credit or refund – Interest rate – Statute of limitations.
- 6.05.110 Late payment – Disregard of written instruction – Evasion – Penalties.
- 6.05.120 Cancellation of penalties.
- 6.05.130 Taxpayer quitting business – Liability of successor.
- 6.05.140 Administrative appeal.
- 6.05.150 Judicial review of hearing examiner decision.
- 6.05.160 Director to make rules.
- 6.05.170 Ancillary allocation authority of director.
- 6.05.180 Mailing of notices.
- 6.05.190 Tax declared additional.
- 6.05.200 Public disclosure – Confidentiality – Information sharing.
- 6.05.210 Tax constituted debt.
- 6.05.220 Unlawful actions – Violation – Penalties.
- 6.05.230 Denial, suspension or revocation of business registration.
- 6.05.240 Closing agreement provisions.
- 6.05.250 Charge-off of uncollectable taxes.
- 6.05.260 Severability.