reglab/housing_qa huggingface dataset:
WA Rev Code § 82.32A.005 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32A - Taxpayer Rights and Responsibilities.|82.32A.005 - Finding.

RCW 82.32A.005 Finding.(1) The legislature finds that taxes are one of the most sensitive points of contact between citizens and their government, and that there is a delicate balance between revenue collection and taxpayers' rights and responsibilities. The rights, privacy, and property of Washington taxpayers should be protected adequately during the process of the assessment and collection of taxes.(2) The legislature further finds that the Washington tax system is based largely on voluntary compliance and that taxpayers have a responsibility to inform themselves about applicable tax laws. The legislature also finds that the rights of the taxpayers and their attendant responsibilities are best implemented where the department of revenue provides accurate tax information, instructions, forms, administrative policies, and procedures to assist taxpayers to voluntarily comply with the provisions of the revenue act, Title 82 RCW, and where taxpayers cooperate in the administration of these provisions.[ 1991 c 142 § 2.]
WA Rev Code § 82.32A.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32A - Taxpayer Rights and Responsibilities.|82.32A.010 - Administration of chapter.

RCW 82.32A.010 Administration of chapter.The department of revenue shall administer this chapter. The department of revenue shall adopt or amend rules as may be necessary to fully implement this chapter and the rights established under this chapter.[ 1991 c 142 § 3.]
WA Rev Code § 82.32A.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32A - Taxpayer Rights and Responsibilities.|82.32A.020 - Rights.

RCW 82.32A.020 Rights.The taxpayers of the state of Washington have:(1) The right to a written explanation of the basis for any tax deficiency assessment, interest, and penalties at the time the assessments are issued;(2) The right to rely on specific, official written advice and written tax reporting instructions from the department of revenue to that taxpayer, and to have interest, penalties, and in some instances, tax deficiency assessments waived where the taxpayer has so relied to their proven detriment;(3) The right to redress and relief where tax laws or rules are found to be unconstitutional by the final decision of a court of record and the right to prompt administrative remedies in such cases;(4) The right to confidentiality and protection from public inquiry regarding financial and business information in the possession of the department of revenue in accordance with the requirements of RCW 82.32.330;(5) The right to receive, upon request, clear and current tax instructions, rules, procedures, forms, and other tax information; and(6) The right to a prompt and independent administrative review by the department of revenue of a decision to revoke a tax registration, and to a written determination that either sustains the revocation or reinstates the registration.[ 1991 c 142 § 4.]
WA Rev Code § 82.32A.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32A - Taxpayer Rights and Responsibilities.|82.32A.030 - Responsibilities.

RCW 82.32A.030 Responsibilities.To ensure consistent application of the revenue laws, taxpayers have certain responsibilities under chapter 82.32 RCW, including, but not limited to, the responsibility to:(1) Register with the department of revenue;(2) Know their tax reporting obligations, and when they are uncertain about their obligations, seek instructions from the department of revenue;(3) Keep accurate and complete business records;(4) File accurate returns and pay taxes in a timely manner;(5) Ensure the accuracy of the information entered on their tax returns;(6) Substantiate claims for refund;(7) Timely pay all taxes after closing a business and request cancellation of registration number; and(8) Timely respond to communications from the department of revenue.[ 1991 c 142 § 5.]
WA Rev Code § 82.32A.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32A - Taxpayer Rights and Responsibilities.|82.32A.040 - Taxpayer rights advocate.

RCW 82.32A.040 Taxpayer rights advocate.The director of revenue shall appoint a taxpayer rights advocate. The advocate shall be responsible for directly assisting taxpayers and their representatives to assure their understanding and utilization of the policies, processes, and procedures available to them in the resolution of problems.[ 1991 c 142 § 6.]
WA Rev Code § 82.32A.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32A - Taxpayer Rights and Responsibilities.|82.32A.050 - Taxpayer services program.

RCW 82.32A.050 Taxpayer services program.The department of revenue shall maintain a taxpayer services program consisting of, but not limited to:(1) Providing taxpayer assistance in the form of information, education, and instruction in person, by telephone, or by correspondence;(2) Conducting tax workshops at locations most conveniently accessible to the majority of taxpayers affected; and(3) Publishing written bulletins, instructions, current revenue laws, rules, court decisions, and interpretive rulings of the department of revenue.[ 1991 c 142 § 7.]
WA Rev Code § 82.33.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.33 - Economic and Revenue Forecasts.|82.33.030 - Alternative economic and revenue forecasts to be provided at the request of the legislative evaluation and accountability program committee.

RCW 82.33.030 Alternative economic and revenue forecasts to be provided at the request of the legislative evaluation and accountability program committee.The administrator of the legislative evaluation and accountability program committee may request, and the supervisor shall provide, alternative economic and revenue forecasts based on assumptions specified by the administrator.[ 1984 c 138 § 3. Formerly RCW 82.01.125.]NOTES:Legislative evaluation and accountability program committee: Chapter 44.48 RCW.
WA Rev Code § 82.33.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.33 - Economic and Revenue Forecasts.|82.33.040 - Economic and revenue forecast work group—Availability of information to group—Provision of technical support to economic and revenue forecast council—Meetings.

RCW 82.33.040 Economic and revenue forecast work group—Availability of information to group—Provision of technical support to economic and revenue forecast council—Meetings.(1) To promote the free flow of information and to promote legislative input in the preparation of forecasts, immediate access to all information relating to economic and revenue forecasts shall be available to the economic and revenue forecast work group, hereby created. Revenue collection information shall be available to the economic and revenue forecast work group the first business day following the conclusion of each collection period. The economic and revenue forecast work group shall consist of one staff member selected by the executive head or chairperson of each of the following agencies or committees:(a) Department of revenue;(b) Office of financial management;(c) Legislative evaluation and accountability program committee;(d) Ways and means committee of the senate; and(e) Ways and means committee of the house of representatives.(2) The economic and revenue forecast work group shall provide technical support to the economic and revenue forecast council. Meetings of the economic and revenue forecast work group may be called by any member of the group for the purpose of assisting the economic and revenue forecast council, reviewing the state economic and revenue forecasts, or reviewing monthly revenue collection data or for any other purpose which may assist the economic and revenue forecast council.[ 1986 c 158 § 23; 1984 c 138 § 5. Formerly RCW 82.01.135.]
WA Rev Code § 82.33.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.33 - Economic and Revenue Forecasts.|82.33.050 - Employment growth forecast and general state revenue estimates.

RCW 82.33.050 Employment growth forecast and general state revenue estimates.The state economic and revenue forecast council shall perform the state employment growth forecast and general state revenue estimates required by Article VII, section 12.[ 2007 c 484 § 3.]NOTES:Contingent effective date—2007 c 484 §§ 2-8: See note following RCW 43.79.495.
WA Rev Code § 82.33.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.33 - Economic and Revenue Forecasts.|82.33.070 - State budget outlook—Work group.

RCW 82.33.070 State budget outlook—Work group.(1) To promote the free flow of information and to promote legislative input in the preparation of the state budget outlook, immediate access to all information relating to the state budget outlook shall be available to the state budget outlook work group, hereby created. The state budget outlook work group shall consist of one staff member selected by the executive head or chairperson of each of the following agencies or committees:(a) Office of financial management;(b) Legislative evaluation and accountability program committee;(c) Office of the state treasurer;(d) Economic and revenue forecast council;(e) Caseload forecast council;(f) Ways and means committee of the senate; and(g) Ways and means committee of the house of representatives.(2) The state budget outlook work group shall provide technical support to the economic and revenue forecast council. Meetings of the state budget outlook work group may be called by any member of the group for the purpose of assisting the economic and revenue forecast council, reviewing the state budget outlook, or for any other purpose which may assist the economic and revenue forecast council.[ 2012 1st sp.s. c 8 § 5.]
WA Rev Code § 82.33A.005 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.33A - Economic Climate Council.|82.33A.005 - Intent.

RCW 82.33A.005 Intent.The citizens of Washington should enjoy a high quality of life, which requires a healthy state economy. To achieve this goal, the legislature recognizes that the state must be able to compete economically at a national and international level. It is critical to the economic well-being of the citizens of this state that the legislature strive to continually improve the state's economic climate. Therefore, the legislature intends to provide a mechanism whereby the information necessary to achieve this goal is available on a timely and reliable basis.[ 1996 c 152 § 1.]
WA Rev Code § 82.33A.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.33A - Economic Climate Council.|82.33A.010 - Council—Created—Selection of benchmarks—Access to agency information.

RCW 82.33A.010 Council—Created—Selection of benchmarks—Access to agency information.(1) The economic climate council is hereby created.(2) The council shall select a series of benchmarks that characterize the competitive environment of the state. The benchmarks should be indicators of the cost of doing business; the education and skills of the workforce; a sound infrastructure; and the quality of life. In selecting the appropriate benchmarks, the council shall use the following criteria:(a) The availability of comparative information for other states and countries;(b) The timeliness with which benchmark information can be obtained; and(c) The accuracy and validity of the benchmarks in measuring the economic climate indicators named in this section.(3) Each year the council shall prepare an official state economic climate report on the present status of benchmarks, changes in the benchmarks since the previous report, and the reasons for the changes. The reports shall include current benchmark comparisons with other states and countries, and an analysis of factors related to the benchmarks that may affect the ability of the state to compete economically at the national and international level.(4) All agencies of state government shall provide to the council immediate access to all information relating to economic climate reports.[ 2014 c 112 § 121; 2007 c 232 § 8; 1998 c 245 § 168; 1996 c 152 § 2.]
WA Rev Code § 82.34.015 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.34 - Pollution Control Facilities—Tax Exemptions and Credits.|82.34.015 - Limitations on the issuance of certificates under RCW 82.34.010(5) (b) and (c).

RCW 82.34.015 Limitations on the issuance of certificates under RCW 82.34.010(5) (b) and (c).The department shall not issue a certificate under RCW 82.34.010(5)(b) before July 1, 1985, or before the promulgation of specific requirements for such facility by the appropriate control agency, whichever is later. The department shall not issue a certificate under RCW 82.34.010(5)(c) before July 1, 1985.[ 1984 c 42 § 2.]
WA Rev Code § 82.34.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.34 - Pollution Control Facilities—Tax Exemptions and Credits.|82.34.020 - Application for certificate—Filing—Form—Contents.

RCW 82.34.020 Application for certificate—Filing—Form—Contents.An application for a certificate shall be filed with the department not later than November 30, 1981, and in such manner and in such form as may be prescribed by the department. The application shall contain estimated or actual costs, plans and specifications of the facility including all materials incorporated or to be incorporated therein and a list describing, and showing the cost, of all equipment acquired or to be acquired by the applicant for the purpose of pollution control, together with the operating procedure for the facility, or a time schedule for the acquisition and installation or attachment of the facility and the proposed operating procedure for such facility.[ 1981 2nd ex.s. c 9 § 2; 1967 ex.s. c 139 § 2.]
WA Rev Code § 82.34.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.34 - Pollution Control Facilities—Tax Exemptions and Credits.|82.34.030 - Approval of application by control agency—Notice to department—Hearing—Appeal to state air pollution control board.

RCW 82.34.030 Approval of application by control agency—Notice to department—Hearing—Appeal to state air pollution control board.A certificate shall be issued by the department within thirty days after approval of the application by the appropriate control agency. Such approval shall be given when it is determined that the facility is designed and is operated or is intended to be operated primarily for the control, capture and removal of pollutants from the air or for the control and reduction of water pollution and that the facility is suitable, reasonably adequate, and meets the intent and purposes of chapter 70A.15 RCW or chapter 90.48 RCW, as the case may be, and it shall notify the department of its findings within thirty days of the date on which the application was submitted to it for approval. In making such determination, the appropriate control agency shall afford to the applicant an opportunity for a hearing: PROVIDED, That if the local or regional air pollution control agency fails to act or if the applicant feels aggrieved by the action of the local or regional air pollution control agency, such applicant may appeal to the state air pollution control board pursuant to rules and regulations established by that board.[ 2020 c 20 § 1486; 1967 ex.s. c 139 § 3.]
WA Rev Code § 82.34.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.34 - Pollution Control Facilities—Tax Exemptions and Credits.|82.34.040 - Rules.

RCW 82.34.040 Rules.The department may adopt such rules as it deems necessary for the administration of this chapter subject to the provisions of RCW 34.05.310 through 34.05.395. Such rules shall not abridge the authority of the appropriate control agency as provided in this chapter or any other law.[ 1989 c 175 § 177; 1967 ex.s. c 139 § 4.]NOTES:Effective date—1989 c 175: See note following RCW 34.05.010.
WA Rev Code § 82.34.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.34 - Pollution Control Facilities—Tax Exemptions and Credits.|82.34.050 - Original acquisition of facility exempt from sales and use taxes—Election to take tax credit in lieu of exemption.

RCW 82.34.050 Original acquisition of facility exempt from sales and use taxes—Election to take tax credit in lieu of exemption.(1) The original acquisition of a facility by the holder of a certificate shall be exempt from sales tax imposed by chapter 82.08 RCW and use tax imposed by chapter 82.12 RCW when the due date for payment of such taxes is subsequent to the effective date of the certificate: PROVIDED, That the exemption of this section shall not apply to servicing, maintenance, repairs, and replacement of parts after a facility is complete and placed in operation. Sales and use taxes paid by a holder of a certificate with respect to expenditures incurred for acquisition of a facility prior to the issuance of a certificate covering such facility may be claimed as a tax credit as provided in subsection (2) of this section.(2) Subsequent to July 30, 1967 the holder of the certificate may, in lieu of accepting the tax exemption provided for in this section, elect to take a tax credit in the total amount of the exemption for the facility covered by such certificate against any future taxes to be paid pursuant to chapters 82.04, 82.12 and 82.16 RCW.[ 2000 c 103 § 12; 1975 1st ex.s. c 158 § 1; 1967 ex.s. c 139 § 5.]NOTES:Effective date—1975 1st ex.s. c 158: "The provisions of this amendatory act shall be applicable with respect to applications for a pollution control tax exemption and credit certificate made to the department of revenue on or after January 1, 1975." [ 1975 1st ex.s. c 158 § 5.]
WA Rev Code § 82.34.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.34 - Pollution Control Facilities—Tax Exemptions and Credits.|82.34.090 - Certified mail—Use of in sending certificates or notice of refusal to issue certificates.

RCW 82.34.090 Certified mail—Use of in sending certificates or notice of refusal to issue certificates.The department shall send a certificate or supplement when issued, by certified mail to the applicant. Notice of the department's refusal to issue a certificate or supplement shall likewise be sent to the applicant by certified mail.[ 1967 ex.s. c 139 § 9.]
WA Rev Code § 82.34.110 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.34 - Pollution Control Facilities—Tax Exemptions and Credits.|82.34.110 - Administrative and judicial review.

RCW 82.34.110 Administrative and judicial review.Administrative and judicial review of a decision of the control agency or the department shall be in accordance with the applicable provisions of chapters 34.05, 43.21B, 82.03, and 82.32 RCW, as now or hereafter amended.[ 1975 1st ex.s. c 158 § 2; 1967 ex.s. c 139 § 11.]NOTES:Effective date—1975 1st ex.s. c 158: See note following RCW 82.34.050.
WA Rev Code § 82.34.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.34 - Pollution Control Facilities—Tax Exemptions and Credits.|82.34.900 - Severability—1967 ex.s. c 139.

RCW 82.34.900 Severability—1967 ex.s. c 139.If any phrase, clause, subsection or section of this act shall be declared unconstitutional or invalid by any court of competent jurisdiction, it shall be conclusively presumed that the legislature would have enacted this act without the phrase, clause, subsection or section so held unconstitutional or invalid and the remainder of the act shall not be affected as a result of said part being held unconstitutional or invalid.[ 1967 ex.s. c 139 § 12.]
WA Rev Code § 82.38.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.010 - Statement of purpose.

RCW 82.38.010 Statement of purpose.The purpose of this chapter is to impose a tax upon fuels used for the propulsion of motor vehicles upon the highways of this state.[ 2013 c 225 § 101; 1979 c 40 § 1; 1971 ex.s. c 175 § 2.]NOTES:Effective date—2015 c 228; 2013 c 225: "Section 110, chapter 225, Laws of 2013 takes effect July 1, 2015. Sections 101 through 109, 111 through 304, and 306 through 647, chapter 225, Laws of 2013 take effect July 1, 2016." [ 2015 c 228 § 40; 2013 c 225 § 650.]
WA Rev Code § 82.38.031 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.031 - Tax imposed—Intent.

RCW 82.38.031 Tax imposed—Intent.It is the intent and purpose of this chapter that the tax shall be imposed at the time and place of the first taxable event and upon the first taxable person within this state. Any person whose activities would otherwise require payment of the tax imposed by RCW 82.38.030 but who is exempt from the tax nevertheless has a precollection obligation for the tax that must be imposed on the first taxable event within this state. Failure to pay the tax with respect to a taxable event shall not prevent tax liability from arising by reason of a subsequent taxable event.[ 2007 c 515 § 33.]NOTES:Effective date—2007 c 515: See note following RCW 82.38.030.
WA Rev Code § 82.38.032 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.032 - Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.

RCW 82.38.032 Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.International fuel tax agreement licensees, or persons operating motor vehicles under other reciprocity agreements entered into with the state of Washington, are liable for and must pay the tax under RCW 82.38.030 to the department on fuel used to operate motor vehicles on the highways of this state. This provision does not apply if the tax under RCW 82.38.030 has previously been imposed and paid by the international fuel tax agreement licensee or if the use of such fuel is exempt from the tax under this chapter.[ 2013 c 225 § 104; 2007 c 515 § 22; 1998 c 176 § 52.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.Effective date—2007 c 515: See note following RCW 82.38.030.
WA Rev Code § 82.38.033 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.033 - Payment of tax by a nonlicensee.

RCW 82.38.033 Payment of tax by a nonlicensee.Every person, other than a licensee, who acquires fuel upon which payment of tax is required must, if the tax has not been paid, comply with the provisions of this chapter, and pay tax at the rate provided in RCW 82.38.030. The person is subject to the same duties and penalties imposed upon licensees.[ 2013 c 225 § 208.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.