reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.725 - Amnesty—Streamlined sales and use tax agreement.

RCW 82.32.725
Amnesty—Streamlined sales and use tax agreement.
(1) No assessment for taxes imposed or authorized under chapters 82.08, 82.12, and 82.14 RCW, or related penalties or interest, may be made by the department against a seller who:
(a) Within twelve months of the effective date of this state becoming a member state of the agreement, registers under RCW 82.32.030(3) to collect and remit to the department the applicable taxes imposed or authorized under chapters 82.08, 82.12, and 82.14 RCW on sales made to buyers in this state in accordance with the terms of the agreement, if the seller was not otherwise registered in this state in the twelve-month period preceding the effective date of this state becoming a member state of the agreement; and
(b) Continues to be registered and continues to collect and remit to the department the applicable taxes imposed or authorized under chapters 82.08, 82.12, and 82.14 RCW for a period of at least thirty-six months, absent the seller's fraud or intentional misrepresentation of a material fact.
(2) The provisions of subsection (1) of this section preclude an assessment for taxes imposed or authorized under chapters 82.08, 82.12, and 82.14 RCW for sales made to buyers during the period the seller was not registered in this state.
(3) The provisions of this section do not apply to any seller with respect to:
(a) Any matter or matters for which the seller, before registering to collect and remit the applicable taxes imposed or authorized under chapters 82.08, 82.12, and 82.14 RCW, received notice from the department of the commencement of an audit and which audit is not yet finally resolved including any related administrative and judicial processes;
(b) Taxes imposed or authorized under chapters 82.08, 82.12, and 82.14 RCW and collected or remitted to the department by the seller; or
(c) That seller's liability for taxes imposed or authorized under chapters 82.08, 82.12, and 82.14 RCW in that seller's capacity as a buyer.
(4) The limitation periods for making an assessment or correction of an assessment prescribed in RCW * 82.32.050(3) and 82.32.100(3) do not run during the thirty-six month period in subsection (1)(b) of this section.
[ 2007 c 6 § 401.]
NOTES:
*Reviser's note: RCW 82.32.050 was amended by 2008 c 181 § 501, changing subsection (3) to subsection (4).
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.735 - Confidentiality and privacy—Certified service providers—Streamlined sales and use tax agreement.

RCW 82.32.735
Confidentiality and privacy—Certified service providers—Streamlined sales and use tax agreement.
(1) A fundamental precept of allowing the use of a certified service provider is to preserve the privacy of consumers by protecting their anonymity. With very limited exceptions, a certified service provider shall perform its tax calculation, remittance, and reporting functions without retaining the personally identifiable information of consumers.
(2) The department shall provide public notification to consumers, including purchasers claiming exemption from tax, of its practices relating to the collection, use, and retention of personally identifiable information.
(3) When personally identifiable information that has been collected and retained is no longer required to ensure the validity of exemptions from taxation by reason of the consumer's status or the intended use of the goods or services purchased, the information shall no longer be retained by the state of Washington.
(4) When personally identifiable information regarding an individual is retained by or on behalf of the state of Washington, this state shall provide reasonable access for the individual to his or her own information and a right to correct any inaccurately recorded information.
(5) If anyone other than a member state of the agreement, or other than a person authorized by Washington law or the agreement, seeks to discover personally identifiable information, the state of Washington shall make a reasonable and timely effort to notify the individual of the request.
(6) The provisions of this section may be enforced by petitioning the superior court of Thurston county for injunctive relief.
[ 2007 c 6 § 601.]
NOTES:
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.740 - Taxability matrix—Liability—Streamlined sales and use tax agreement.

RCW 82.32.740
Taxability matrix—Liability—Streamlined sales and use tax agreement.
(1) The department must complete a taxability matrix maintained by the member states of the agreement in downloadable format. The matrix contains terms defined in the agreement and the disclosure of the state's practices in the administration of sales and use taxes as required under section 335 of the agreement. The department must provide notice of changes in the taxability of products or services listed in the matrix. The department must also provide notice of changes in the state's treatment of practices identified in the matrix.
(2)(a) Sellers and certified service providers are relieved from liability to the state and to local jurisdictions for having charged or collected the incorrect amount of sales or use tax if the error resulted from reliance on erroneous information provided by the department in the taxability matrix.
(b) Beginning July 1, 2015, if the taxability matrix is amended, sellers and certified service providers are relieved from liability to the state and to local jurisdictions to the extent that the seller or certified service provider relied on the immediately preceding version of the state's taxability matrix. Relief under this subsection (2)(b) is available until the first day of the calendar month that is at least thirty days after the department submits notice of a change to the state's taxability matrix to the streamlined sales tax governing board.
[ 2015 c 86 § 401; 2007 c 6 § 701.]
NOTES:
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.745 - Software certification by department—Classifications—Liability—Streamlined sales and use tax agreement.

RCW 82.32.745
Software certification by department—Classifications—Liability—Streamlined sales and use tax agreement.
(1) The department shall review software submitted to the governing board of the agreement for certification as a certified automated system under the terms of the agreement. The review shall include a determination of whether the software adequately classifies this state's product-based sales tax exemptions. Upon completing the review, the department shall certify to the governing board its acceptance or rejection of the classifications made by the system.
(2) Certified service providers and model 2 sellers shall be held harmless and are not liable for sales or use taxes, nor interest or penalties on those taxes, not collected due to reliance on the certification of the department under subsection (1) of this section.
(3) The relief from liability provided to certified service providers and model 2 sellers under subsection (2) of this section does not apply with respect to the incorrect classification of an item or transaction into a product-based exemption certified by the department unless that item or transaction is contained in a listing of items or transactions within a product definition approved by the governing board or the department.
(4) If the department determines that an item or transaction is incorrectly classified as to its taxability, it shall notify the certified service provider or model 2 seller of the incorrect classification. The certified service provider or model 2 seller has ten days to revise the classification after receipt of notice from the department. Upon the expiration of the ten days, the certified service provider or model 2 seller is liable for the failure to collect the correct amount of sales or use taxes.
[ 2007 c 6 § 702.]
NOTES:
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.750 - Purchaser liability—Penalty—Streamlined sales and use tax agreement.

RCW 82.32.750
Purchaser liability—Penalty—Streamlined sales and use tax agreement.
(1) Purchasers are relieved from liability for tax, interest, and penalty for having failed to pay the correct amount of sales or use tax in any of the following circumstances:
(a) A purchaser's seller or certified service provider relied on erroneous data provided by the department on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by the department pursuant to RCW 82.32.740;
(b) A purchaser holding a direct pay permit relied on erroneous data provided by the department on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by the department pursuant to RCW 82.32.740;
(c) A purchaser relied on erroneous data provided by the department in the taxability matrix completed by the department pursuant to RCW 82.32.740; or
(d) A purchaser relied on erroneous data provided by the department on tax rates, boundaries, or taxing jurisdiction assignments.
(2) For purposes of this section, "penalty" means an amount imposed for noncompliance that is not fraudulent, willful, or intentional that is in addition to the correct amount of sales or use tax and interest.
[ 2007 c 6 § 703.]
NOTES:
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.770 - Sourcing compliance—Taxpayer relief—Collection and remittance errors.

RCW 82.32.770
Sourcing compliance—Taxpayer relief—Collection and remittance errors.
(1) Notwithstanding any other provision in this chapter, no interest or penalties may be imposed on any taxpayer because of errors in collecting or remitting the correct amount of local sales or use tax arising out of changes in local sales and use tax sourcing rules implemented under RCW 82.14.490 and section 502, chapter 6, Laws of 2007 if the taxpayer demonstrates that it made a good faith effort to comply with the sourcing rules.
(2) The relief from penalty and interest provided by subsection (1) of this section only applies to taxpayers with a gross income of the business of less than five hundred thousand dollars in the prior calendar year.
(3) The relief from penalty and interest provided by subsection (1) of this section does not apply with respect to sales occurring after December 31, 2012.
[ 2009 c 289 § 5.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.784 - Reseller's permit—Information required.

RCW 82.32.784
Reseller's permit—Information required.
(1) Reseller permits issued by the department, as provided under RCW 82.32.780 and 82.32.783, will be in a form prescribed by the department, which may include an electronic form. Reseller permits must contain the following information:
(a) A unique identifying number assigned by the department;
(b) The name and address of the permit holder;
(c) The type of business engaged in;
(d) The date the permit was issued, renewed, or reinstated by the department; and
(e) The expiration date of the permit.
(2) Reseller permits may also contain such other information as required by the department, including, but not limited to:
(a) The categories of items or services to be purchased for resale or that are otherwise to be purchased at wholesale;
(b) The date that the permit was provided to the seller;
(c) A statement that the items or services purchased either: (i) Are purchased for resale in the regular course of business; or (ii) are otherwise purchased at wholesale;
(d) A statement that the permit holder acknowledges that misuse of [a] reseller permit or reseller permit number subjects the permit holder to revocation of the reseller permit, penalties as provided in RCW 82.32.290 and 82.32.291, in addition to the tax, interest, and any other penalties imposed by law;
(e) Instructions for renewing the permit;
(f) A statement that the department is authorized to obtain information concerning the permit holder's purchase of items or services under the permit from the seller to verify whether the permit holder was authorized to purchase such items or services without payment of retail sales tax; and
(g) The signature of the permit holder, unless a copy of the permit is provided to the seller in a format other than paper.
[ 2010 c 112 § 4.]
NOTES:
Retroactive application—2010 c 112: See note following RCW 82.32.780.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.785 - Reseller's permit—Voluntary electronic verification.

RCW 82.32.785
Reseller's permit—Voluntary electronic verification.
The department of revenue must, by January 1, 2011, develop a system, as resources permit, allowing sellers to voluntarily verify through electronic means whether their customers' reseller permits are valid.
[ 2010 c 112 § 5; 2009 c 563 § 203.]
NOTES:
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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.787 - Reseller's permit—Request for copies.

RCW 82.32.787
Reseller's permit—Request for copies.
A person must, upon request of the department, provide the department with paper or electronic copies of all reseller permits, or other documentation as authorized in RCW 82.04.470, accepted by that person during the period specified by the department to substantiate wholesale sales. If, instead of the documentation specified in this subsection, the seller has retained the relevant data elements from such permits or other documentation authorized in RCW 82.04.470, as allowed under the streamlined sales and use tax agreement, the seller must provide such data elements to the department.
[ 2010 c 112 § 6; 2009 c 563 § 204.]
NOTES:
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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.800 - Contributions of high-technology research and development tax credit—Opportunity expansion account.

RCW 82.32.800
Contributions of high-technology research and development tax credit—Opportunity expansion account.
A person eligible for the high-technology research and development tax credit under *RCW 82.04.4452 may contribute all or any portion of the credit to the opportunity expansion account hereby created in the state treasury. The department must create the forms and processes to allow a person to make such an election easily and quickly by means of checking a box. By May 1, 2012, and by May 1st of every year thereafter, the department must report the amount so contributed and certify the amount to the state treasurer. By July 1, 2012, and by July 1st of every year thereafter, the state treasurer must transfer the amount into the opportunity expansion account. Money in the account may only be appropriated for the purposes specified in RCW 28B.145.060.
[ 2011 1st sp.s. c 13 § 10.]
NOTES:
*Reviser's note: RCW 82.04.4452 expired January 1, 2015.
Finding—Intent—Short title—Effective date—2011 1st sp.s. c 13: See RCW 28B.145.005, 28B.145.900, and 28B.145.901.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.805 - Tax preferences—Expiration dates.

RCW 82.32.805
Tax preferences—Expiration dates.
(1)(a) Except as otherwise provided in this section, every new tax preference expires on the first day of the calendar year that is subsequent to the calendar year that is ten years from the effective date of the tax preference. With respect to any new property tax exemption, the exemption does not apply to taxes levied for collection beginning in the calendar year that is subsequent to the calendar year that is ten years from the effective date of the tax preference.
(b) If a new tax preference applies to both a state tax and a corresponding local tax that the department administers, such as a state and local sales and use tax exemption, the expiration of that new tax preference under this subsection applies to both the state and local tax.
(c) A future amendment that expands a tax preference does not extend the tax preference beyond the period provided in this subsection unless an extension is expressly and unambiguously stated in the amendment.
(2) Subsection (1) of this section does not apply if legislation creating a new tax preference includes an expiration date for the new tax preference or an exemption from this section in its entirety or from the provisions of subsection (1) of this section, whether or not such exemption is codified.
(3) Subsection (1) of this section does not apply to any existing tax preference that is amended to clarify an ambiguity or correct a technical inconsistency. Future enacted legislation intended to make such clarifications or corrections must explicitly indicate this intent.
(4) For the purposes of this section, the following definitions apply:
(a) "New tax preference" means a tax preference that initially takes effect after August 1, 2013, or a tax preference in effect as of August 1, 2013, that is expanded or extended after August 1, 2013, even if the expanding or extending amendment includes any other change to the tax preference.
(b) "Tax preference" has the same meaning as in RCW 43.136.021 with respect to any state tax administered by the department, except does not include the Washington estate and transfer tax in chapter 83.100 RCW.
(5) The department must provide written notice to the office of the code reviser of a ten-year expiration date required under this section for a new tax preference.
[ 2021 c 145 § 20; 2020 c 139 § 57; 2013 2nd sp.s. c 13 § 1701.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.860 - Liquefied natural gas—Estimated sales tax revenue.

RCW 82.32.860
Liquefied natural gas—Estimated sales tax revenue. (Expires July 1, 2028.)
(1) By the last workday of the second and fourth calendar quarters, the state treasurer must transfer the amount specified in subsection (2) of this section from the general fund to the motor vehicle fund established under RCW 46.68.070. The first transfer under this subsection must occur by December 31, 2017.
(2) By December 15th and by June 15th of each year, the department must estimate the increase in state general fund revenues from the taxes collected under RCW 82.08.0261(2)(a) on the nonexempt portion of liquefied natural gas sales in the current and prior calendar quarters and notify the state treasurer of the increase.
(3) This section expires July 1, 2028.
[ 2014 c 216 § 406.]
NOTES:
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.870 - Vapor products tax deposits.

RCW 82.32.870
Vapor products tax deposits.
(1) By October 15, 2020, and by each October 15th thereafter, the department must estimate any increase in state general fund revenue collections for the immediately preceding fiscal year resulting from the taxes imposed in chapter 445, Laws of 2019. The department must promptly notify the state treasurer of these estimated amounts.
(2) Beginning November 1, 2020, and by each November 1st thereafter, the state treasurer must transfer from the general fund the estimated amount determined by the department under subsection (1) of this section for the immediately preceding fiscal year as follows:
(a) Fifty percent into the Andy Hill cancer research endowment fund match transfer account created in RCW 43.348.080; and
(b) Fifty percent into the foundational public health services account created in RCW 82.25.015.
(3) The department may not make any adjustments to an estimate under subsection (1) of this section after the state treasurer makes the corresponding distribution under subsection (2) of this section based on the department's estimate.
[ 2019 c 445 § 401.]
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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.900 - Work group created—Transition plan—Taxing liquefied natural gas used for marine vessel transportation.

RCW 82.32.900
Work group created—Transition plan—Taxing liquefied natural gas used for marine vessel transportation.
(1) The department of licensing must convene a work group that includes, at a minimum, representatives from the department of transportation, the trucking industry, manufacturers of compressed natural gas and liquefied natural gas, and any other stakeholders as deemed necessary, for the following purposes:
(a) To evaluate the annual license fee in lieu of fuel tax under RCW 82.38.075 to determine a fee that more closely represents the average consumption of vehicles by weight and to make recommendations to the transportation committees of the legislature by December 1, 2014, on an updated fee schedule.
(b) To develop a transition plan to move vehicles powered by liquefied natural gas and compressed natural gas from the annual license fee in lieu of fuel tax to the fuel tax under RCW 82.38.030. The transition plan must incorporate stakeholder feedback and must include draft legislation and cost and revenue estimates. The transition plan must be submitted to the transportation committees of the legislature by December 1, 2015.
(2) The department of revenue must convene a work group that includes, at a minimum, representatives from the department of transportation, the marine shipping industry, manufacturers of liquefied natural gas, and any other stakeholders as deemed necessary, for the purpose of examining the appropriate level and manner of taxing liquefied natural gas used for marine vessel transportation. The department must make recommendations to the fiscal committees of the legislature by December 1, 2025.
[ 2014 c 216 § 209.]
NOTES:
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.33 - Economic and Revenue Forecasts. › 82.33.015 - Transportation economic and revenue forecast council—Oversight and approval of transportation economic and revenue forecasts.

RCW 82.33.015
Transportation economic and revenue forecast council—Oversight and approval of transportation economic and revenue forecasts.
(1)(a) The transportation economic and revenue forecast council is hereby created. The council shall consist of the following members:
(i) The director of the office of financial management;
(ii) The director of the department of licensing;
(iii) The state treasurer;
(iv) The chair and ranking member of the house transportation committee; and
(v) The chair and ranking member of the senate transportation committee.
(b) The chair of the council shall be selected from among the legislative members of the council identified in (a)(iv) and (v) of this subsection. The council may select such other officers as the members deem necessary.
(2) The council shall work with the economic, revenue, and transportation revenue forecast supervisor identified under RCW 82.33.010 to supervise the preparation of all transportation economic and revenue forecasts. The supervisor shall employ staff sufficient to accomplish the purposes of this section.
(3)(a) The transportation economic and revenue forecast council shall oversee the preparation of and approve, by an affirmative vote of at least five members, the official, optimistic, and pessimistic transportation economic and revenue forecasts prepared under RCW 82.33.020.
(b) If the council is unable to approve a forecast before a date required in RCW 82.33.020, the supervisor shall submit the forecast without approval and the forecast shall have the same effect as if approved by the council.
(4) A councilmember who does not cast an affirmative vote for approval of the official transportation economic and revenue forecast may request, and the supervisor shall provide, an alternative economic and revenue forecast based on assumptions specified by the member.
(5) Members of the transportation economic and revenue forecast council shall serve without additional compensation but shall be reimbursed for travel expenses in accordance with RCW 44.04.120 while attending sessions of the council or on official business authorized by the council. Nonlegislative members of the council shall be reimbursed for travel expenses in accordance with RCW 43.03.050 and 43.03.060.
[ 2023 c 390 § 2.]
2023 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.
2023 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 and transportation economic and revenue forecast councils—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 and transportation economic and revenue forecast councils—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 close of each fiscal month. 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;
(e) Ways and means committee of the house of representatives;
(f) Transportation committee of the senate;
(g) Transportation committee of the house of representatives;
(h) Washington state department of transportation; and
(i) Department of licensing.
(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.
(3) Staff members from the Washington state department of transportation, department of licensing, transportation committee of the senate, and transportation committee of the house of representatives shall only provide technical support for the transportation revenue forecast for the transportation budget.
[ 2023 c 390 § 4; 1986 c 158 § 23; 1984 c 138 § 5. Formerly RCW 82.01.135.]
2023 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.
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.
2023 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.]
2023 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.]
2023 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.
2023 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.]
2023 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.]
2023 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.