Chapter 3.02A ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES
This chapter is included in your selections.
Sections:
- 3.02A.010 Purpose
- 3.02A.020 Application of chapter stated
- 3.02A.030 Definitions
- 3.02A.031 Definitions--References to Chapter 82.32 RCW
- 3.02A.040 Registration/license requirements
- 3.02A.050 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
- 3.02A.060 Payment methods - Mailing returns or remittances - Time extension - Deposits - Recording payments - Payment must accompany return - NSF checks
- 3.02A.070 Records to be preserved - Examination - Estoppel to question assessment
- 3.02A.080 Accounting methods
- 3.02A.090 Public work contracts - Payment of fee and tax before final payment for work
- 3.02A.100 Underpayment of tax, interest, or penalty--Interest
- 3.02A.110 Time in which assessment may be made
- 3.02A.120 Overpayment of tax, penalty, or interest - Credit or refund - Interest rate - Statute of limitations
- 3.02A.130 Late payment--Disregard of written instructions--Evasion--Penalties
- 3.02A.140 Cancellation of penalties
- 3.02A.150 Taxpayer quitting business - Liability of successor
- 3.02A.160 Administrative appeal
- 3.02A.170 Judicial review of administrative appeal decision
- 3.02A.180 Director to make rules
- 3.02A.190 Ancillary allocation authority of director
- 3.02A.200 Mailing of notices
- 3.02A.210 Tax declared additional
- 3.02A.220 Tax constitutes debt
- 3.02A.230 Unlawful actions - Violation - Penalties
- 3.02A.240 Suspension or revocation of business registration or license
- 3.02A.250 Charge-off of uncollectible taxes
- 3.02A.255 Confidentiality
- 3.02A.260 Severability