reglab/housing_qa huggingface dataset:
WA Rev Code § 82.32.260 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.260 - Payment condition to dissolution or withdrawal of corporation.

RCW 82.32.260 Payment condition to dissolution or withdrawal of corporation.In the case of any corporation organized under the laws of this state, the courts shall not enter or sign any decree of dissolution, nor shall the secretary of state file in his or her office any certificate of dissolution, and in the case of any corporation organized under the laws of another jurisdiction and admitted to do business in this state, the secretary of state shall withhold the issuance of any certificate of withdrawal, until proof, in the form of a certificate from the department of revenue, has been furnished by the applicant for such dissolution or withdrawal, that every license fee, tax, increase, or penalty has been paid or provided for.[ 2013 c 23 § 325; 1975 1st ex.s. c 278 § 87; 1961 c 15 § 82.32.260. Prior: 1935 c 180 § 204; RRS § 8370-204.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.32.265 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.265 - Use of collection agencies to collect taxes outside the state.

RCW 82.32.265 Use of collection agencies to collect taxes outside the state.(1) The department may retain, by written contract, collection agencies licensed under chapter 19.16 RCW or licensed under the laws of another state or the District of Columbia for the purpose of collecting from sources outside the state of Washington taxes including interest and penalties thereon imposed under this title and RCW 84.33.041.(2) Only accounts represented by tax warrants filed in the superior court of a county in the state as provided by RCW 82.32.210 may be assigned to a collection agency, and no such assignment may be made unless the department has previously notified or has attempted to notify the taxpayer of his or her right to petition for correction of assessment within the time provided and in accordance with the procedures set forth in chapter 82.32 RCW.(3) Collection agencies assigned accounts for collection under this section shall have only those remedies and powers that would be available to them as assignees of private creditors. However, nothing in this section limits the right to enforce the liability for taxes lawfully imposed under the laws of this state in the courts of another state or the District of Columbia as provided by the laws of such jurisdictions and RCW 4.24.140 and 4.24.150.(4) The account of the taxpayer shall be credited with the amounts collected by a collection agency before reduction for reasonable collection costs, including attorneys fees, that the department is authorized to negotiate on a contingent fee or other basis.[ 1987 c 80 § 5; 1985 c 414 § 4.]
WA Rev Code § 82.32.270 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.270 - Accounting period prescribed.

RCW 82.32.270 Accounting period prescribed.The taxes imposed hereunder, and the returns required therefor, shall be upon a calendar year basis; but, if any taxpayer in transacting his or her business, keeps books reflecting the same on a basis other than the calendar year, he or she may, with consent of the department of revenue, make his or her returns, and pay taxes upon the basis of his or her accounting period as shown by the method of keeping the books of his or her business.[ 2013 c 23 § 326; 1975 1st ex.s. c 278 § 88; 1961 c 15 § 82.32.270. Prior: 1935 c 180 § 205; RRS § 8370-205.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.32.280 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.280 - Tax declared additional.

RCW 82.32.280 Tax declared additional.Taxes imposed hereunder shall be in addition to any and all other licenses, taxes, and excises levied or imposed by the state or any municipal subdivision thereof.[ 1961 c 15 § 82.32.280. Prior: 1935 c 180 § 206; RRS § 8370-206.]
WA Rev Code § 82.32.291 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.291 - Reseller permit—Unlawful use—Penalty—Rules.

RCW 82.32.291 Reseller permit—Unlawful use—Penalty—Rules.(1) Except as otherwise provided in this section, if any buyer improperly uses a reseller permit number, reseller permit, or other documentation authorized under RCW 82.04.470 to purchase items or services at retail without payment of sales tax that was legally due on the purchase, the department must assess against that buyer a penalty of fifty percent of the tax due, in addition to all other taxes, penalties, and interest due, on the improperly purchased item or service.(2) The department must waive the penalty imposed under subsection (1) of this section if it finds that the use of the reseller permit number, reseller permit, or other documentation authorized under RCW 82.04.470 was due to circumstances beyond the taxpayer's control or if the reseller permit number, reseller permit, or other documentation authorized under RCW 82.04.470 was properly used for purchases for dual purposes. The department must define by rule what circumstances are considered to be beyond the taxpayer's control.(3) A buyer that purchases items or services at retail without payment of sales tax legally due on the purchase is deemed to have improperly used a reseller permit number, reseller permit, or other documentation authorized under RCW 82.04.470 to purchase the items or services without payment of sales tax and is subject to the penalty in subsection (1) of this section if the buyer:(a) Furnished to the seller a reseller permit number, a reseller permit or copy of a reseller permit, or other documentation authorized under RCW 82.04.470 to avoid payment of sales tax legally due on the purchase; or(b) Made the purchase from a seller that had previously used electronic means to verify the validity of the buyer's reseller permit with the department and, as a result, did not require the buyer to provide a copy of its reseller permit or furnish other documentation authorized under RCW 82.04.470 to document the wholesale nature of the purchase. In such cases, the buyer bears the burden of proving that it did not improperly use its reseller permit to make the purchase without payment of sales tax.[ 2010 c 112 § 12. Prior: 2009 c 563 § 212; 2009 c 289 § 4; 1993 sp.s. c 25 § 703.]NOTES:Effective date—2010 c 112 §§ 2, 3, 11, 12, and 15: See note following RCW 82.32.780.Retroactive application—2010 c 112: See note following RCW 82.32.780.Finding—Intent—Construction—Effective date—Reports and recommendations—2009 c 563: See notes following RCW 82.32.780.Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.Seller's permit and uniform exemption certificate: RCW 82.04.470 and 82.08.130.
WA Rev Code § 82.32.300 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.300 - Department of revenue to administer—Chapters enforced by liquor and cannabis board.

RCW 82.32.300 Department of revenue to administer—Chapters enforced by liquor and cannabis board.(1) The department must administer this chapter and such other provisions of the Revised Code of Washington as specifically provided by law. To that end, the department may prescribe forms and rules of procedure for the determination of the taxable status of any person, for the making of returns and for the ascertainment, assessment, and collection of taxes and penalties imposed thereunder.(2)(a) The department may make and publish rules, not inconsistent therewith, necessary to enforce provisions of this chapter and such other provisions of the Revised Code of Washington that the department is empowered by law to enforce. The liquor and cannabis board may make and publish rules necessary to enforce chapters 82.24, 82.26, and 82.25 RCW.(b) Rules adopted by the department or liquor and cannabis board under the authority of this subsection have the same force and effect as if specifically included in law, unless declared invalid by the judgment of a court of record not appealed from.(3) The department may employ such clerks, specialists, and other assistants as are necessary. Salaries and compensation of such employees must be fixed by the department and charged to the proper appropriation for the department.(4) The department must exercise general supervision of the collection of taxes and, in the discharge of such duty, may institute and prosecute such suits or proceedings in the courts as may be necessary and proper.[ 2020 c 139 § 39; 2019 c 445 § 209; 1997 c 420 § 9; 1983 c 3 § 222; 1975 1st ex.s. c 278 § 90; 1961 c 15 § 82.32.300. Prior: 1935 c 180 § 208, part; RRS § 8370-208, part.]NOTES:Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.32.310 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.310 - Immunity of officers, agents, etc., of the department of revenue acting in good faith.

RCW 82.32.310 Immunity of officers, agents, etc., of the department of revenue acting in good faith.When recovery is had in any suit or proceeding against an officer, agent, or employee of the department of revenue for any act done by him or her or for the recovery of any money exacted by or paid to him or her and by him or her paid over to the department, in the performance of his or her official duty, and the court certifies that there was probable cause for the act done by such officer, agent, or employee, or that he or she acted under the direction of the department or an officer thereof, no execution shall issue against such officer, agent, or employee, but the amount so recovered shall, upon final judgment, be paid by the department as an expense of operation.[ 2013 c 23 § 327; 1975 1st ex.s. c 278 § 91; 1961 c 15 § 82.32.310. Prior: 1935 c 180 § 208, part; RRS § 8370-208, part.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.32.320 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.320 - Revenue to state treasurer—Allocation for return or payment for less than the full amount due.

RCW 82.32.320 Revenue to state treasurer—Allocation for return or payment for less than the full amount due.The department of revenue, on the next business day following the receipt of any payments hereunder, shall transmit them to the state treasurer, taking his or her receipt therefor. If a return or payment is submitted with less than the full amount of all taxes, interest, and penalties due, the department may allocate payments among applicable funds so as to minimize administrative costs to the extent practicable.[ 1995 c 318 § 7; 1975 1st ex.s. c 278 § 92; 1961 c 15 § 82.32.320. Prior: 1935 c 180 § 209; RRS § 8370-209.]NOTES:Effective date—1995 c 318: See note following RCW 82.04.030.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.32.340 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.340 - Chargeoff of uncollectible taxes—Destruction of files and records.

RCW 82.32.340 Chargeoff of uncollectible taxes—Destruction of files and records.(1) Any tax or penalty which the department of revenue deems to be uncollectible may be transferred from accounts receivable to a suspense account and cease to be accounted an asset. Any item transferred shall continue to be a debt due the state from the taxpayer and may at any time within twelve years from the filing of a warrant covering such amount with the clerk of the superior court be transferred back to accounts receivable for the purpose of collection. The department of revenue may charge off as finally uncollectible any tax or penalty which it deems uncollectible at any time after twelve years from the date that the last tax return for the delinquent taxpayer was or should have been filed if the department of revenue is satisfied that there are no cost-effective means of collecting the tax or penalty.After any tax or penalty has been charged off as finally uncollectible under the provisions of this section, the department of revenue may destroy any or all files and records pertaining to the liability of any taxpayer for such tax or penalty.The department of revenue, subject to the approval of the state records committee, may at the expiration of five years after the close of any taxable year, destroy any or all files and records pertaining to the tax liability of any taxpayer for such taxable year, who has fully paid all taxes, penalties and interest for such taxable year, or any preceding taxable year for which such taxes, penalties and interest have been fully paid. In the event that such files and records are reproduced on film pursuant to RCW 40.20.020 for use in accordance with RCW 40.20.030, the original files and records may be destroyed immediately after reproduction and such reproductions may be destroyed at the expiration of the above five-year period, subject to the approval of the state records committee.(2) Notwithstanding subsection (1) of this section, the department may charge off any tax within its jurisdiction to collect that is owed by a taxpayer, including any penalty or interest thereon, if the department ascertains that the cost of collecting that tax would be greater than the total amount which is owed or likely in the near future to be owed by, and collectible from, the taxpayer.[ 1989 c 78 § 3; 1985 c 414 § 1; 1979 ex.s. c 95 § 3; 1979 c 151 § 184; 1967 ex.s. c 89 § 4; 1965 ex.s. c 141 § 7; 1961 c 15 § 82.32.340. Prior: 1955 c 389 § 40; 1939 c 225 § 30; 1937 c 227 § 21; 1935 c 180 § 210(a); RRS § 8370-210a.]
WA Rev Code § 82.32.350 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.350 - Closing agreements authorized.

RCW 82.32.350 Closing agreements authorized.The department may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the preceding chapters of this title, or any tax in respect to which this section is specifically made applicable, for any taxable period or periods.[ 2017 c 323 § 107; 1971 ex.s. c 299 § 23; 1961 c 15 § 82.32.350. Prior: 1945 c 251 § 1; Rem. Supp. 1945 § 8370-225.]NOTES:Effective dates—2017 c 323 §§ 101-109: See note following RCW 54.28.125.Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.
WA Rev Code § 82.32.360 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.360 - Conclusive effect of agreements.

RCW 82.32.360 Conclusive effect of agreements.Upon approval of such agreement, evidenced by execution thereof by the department of revenue and the person so agreeing, the agreement shall be final and conclusive as to tax liability or tax immunity covered thereby, and, except upon a showing of fraud or malfeasance, or of misrepresentation of a material fact:(1) The case shall not be reopened as to the matters agreed upon, or the agreement modified, by any officer, employee, or agent of the state, or the taxpayer, and(2) In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded.[ 1975 1st ex.s. c 278 § 93; 1961 c 15 § 82.32.360. Prior: 1945 c 251 § 2; Rem. Supp. 1945 § 8370-226.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.32.380 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.380 - Revenues to be deposited in general fund.

RCW 82.32.380 Revenues to be deposited in general fund.The state treasurer, upon receipt of any payments of tax, penalty, interest, or fees collected hereunder shall deposit them to the credit of the state general fund or such other fund as may be provided by law.[ 1961 c 15 § 82.32.380. Prior: 1945 c 249 § 10; 1943 c 156 § 12A, 1941 c 178 § 19(a); 1939 c 225 § 31; 1937 c 227 § 32; 1935 c 180 § 211; Rem. Supp. 1945 § 8370-211.]
WA Rev Code § 82.32.385 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.385 - General fund transfers to multimodal transportation account, connecting Washington account.

RCW 82.32.385 General fund transfers to multimodal transportation account, connecting Washington account.(1) Beginning September 2019 and ending December 2019, by the last day of September and December, the state treasurer must transfer from the general fund to the connecting Washington account created in RCW 46.68.395 thirteen million six hundred eighty thousand dollars.(2) Beginning March 2020 and ending June 2021, by the last day of September, December, March, and June of each year, the state treasurer must transfer from the general fund to the multimodal transportation account created in RCW 47.66.070 thirteen million six hundred eighty thousand dollars.(3) Beginning September 2021 and ending June 2023, by the last day of September, December, March, and June of each year, the state treasurer must transfer from the general fund to the connecting Washington account created in RCW 46.68.395 thirteen million eight hundred five thousand dollars.(4) Beginning September 2023 and ending June 2025, by the last day of September, December, March, and June of each year, the state treasurer must transfer from the general fund to the connecting Washington account created in RCW 46.68.395 thirteen million nine hundred eighty-seven thousand dollars.(5) Beginning September 2025 and ending June 2027, by the last day of September, December, March, and June of each year, the state treasurer must transfer from the general fund to the connecting Washington account created in RCW 46.68.395 eleven million six hundred fifty-eight thousand dollars.(6) Beginning September 2027 and ending June 2029, by the last day of September, December, March, and June of each year, the state treasurer must transfer from the general fund to the connecting Washington account created in RCW 46.68.395 seven million five hundred sixty-four thousand dollars.(7) Beginning September 2029 and ending June 2031, by the last day of September, December, March, and June of each year, the state treasurer must transfer from the general fund to the connecting Washington account created in RCW 46.68.395 four million fifty-six thousand dollars.[ 2020 c 219 § 703; 2015 3rd sp.s. c 44 § 420.]NOTES:Effective date—2020 c 219: See note following RCW 46.68.310.Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
WA Rev Code § 82.32.394 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.394 - Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.

RCW 82.32.394 Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.The department of revenue shall deposit into the advanced environmental mitigation revolving account, created in RCW 47.12.340, all moneys received from the imposition on consumers of the taxes under chapters 82.08 and 82.12 RCW on the sales or use of leaded racing fuel which is exempted from the motor vehicle fuel tax under *RCW 82.38.081.[ 1998 c 115 § 7.]NOTES:*Reviser's note: RCW 82.38.081 was repealed by 2007 c 515 § 34.Intent—1998 c 115 §§ 6 and 7: "It is the intent of the legislature that leaded racing fuel be exempted from payment of the motor vehicle fuel tax, as provided in RCW 82.38.081, since it is illegal for use on the public highways of the state under federal law. The legislature further intends that leaded racing fuel be subject to the retail sales and use taxes under chapters 82.08 and 82.12 RCW and that the revenue collected will be earmarked as provided in RCW 82.32.394." [ 1998 c 115 § 5.]
WA Rev Code § 82.32.410 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.410 - Written determinations as precedents.

RCW 82.32.410 Written determinations as precedents.(1) The director may designate certain written determinations as precedents.(a) By rule adopted pursuant to chapter 34.05 RCW, the director shall adopt criteria which he or she shall use to decide whether a determination is precedential. These criteria shall include, but not be limited to, whether the determination clarifies an unsettled interpretation of Title 82 RCW or where the determination modifies or clarifies an earlier interpretation.(b) Written determinations designated as precedents by the director shall be made available for public inspection and shall be published by the department.(c) The department shall disclose any written determination upon which it relies to support any assessment of tax, interest, or penalty against such taxpayer, after making the deletions provided by subsection (2) of this section.(2) Before making a written determination available for public inspection under subsection (1) of this section, the department shall delete:(a) The names, addresses, and other identifying details of the person to whom the written determination pertains and of another person identified in the written determination; and(b) Information the disclosure of which is specifically prohibited by any statute applicable to the department of revenue, and the department may also delete other information exempted from disclosure by chapter 42.56 RCW or any other statute applicable to the department of revenue.[ 2005 c 274 § 362; 2001 c 320 § 10; 1997 c 409 § 211; 1991 c 330 § 2.]NOTES:Effective date—2001 c 320: See note following RCW 11.02.005.Part headings—Severability—1997 c 409: See notes following RCW 43.22.051.