Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-228 - Returns, payments, penalties, extensions, interest, stays of collection

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule discusses the responsibility of taxpayers
			 to pay their tax by the appropriate due date, and the acceptable methods of
			 payment. It discusses the interest and penalties that are imposed by law when a
			 taxpayer fails to pay the correct amount of tax by the due date. It also
			 discusses the circumstances under which the law allows the department of
			 revenue (department) to waive interest or penalties.
(a)
Where can I get my questions
			 answered, or learn more about what I owe and how to report it?
Washington's tax system is based largely on voluntary compliance. Taxpayers
			 have a legal responsibility to become informed about applicable tax laws, to
			 register with the department, to seek instruction from the department, to file
			 accurate returns, and to pay their tax liability in a timely manner (chapter
			 82.32A RCW, Taxpayer rights and responsibilities). The department has a
			 taxpayer services program to provide taxpayers with accurate tax-reporting
			 assistance and instructions. The department staffs local district offices,
			 maintains a question and information phone line (360-705-6705), provides
			 information and electronic forms on the internet (dor.wa.gov), and conducts
			 free public workshops on tax reporting. The department also publishes notices,
			 interpretive statements, and rules discussing important tax issues and
			 changes.
(b)
What is My DOR
			 and how can it help me?
My DOR is an internet-based application
			 providing a secure and encrypted way for taxpayers to file and pay many of
			 Washington state's excise taxes online. The My DOR system automatically
			 performs math calculations and checks for other types of reporting errors.
Using My DOR to file electronically will help taxpayers avoid penalties
			 and interest related to unintentional underpayments and delinquencies.
My DOR can be accessed on the department's internet site dor.wa.gov. Taxpayers
			 may also call the department's telephone center at 360-705-6705 for more
			 information.
All taxpayers are required to electronically file and
				electronically pay their taxes unless the department waives the requirement in
				accordance with
				RCW
				82.32.080. For more detailed information on
				the requirement and exceptions for electronically filing using My DOR and
				submitting payment electronically, see WAC
				458-20-22802 (Electronic filing
				and payment).
(c)
Index of subjects addressed in this rule:
Topic-Description
See subsection
Where can I get my questions answered, or learn
						  more about what I owe and how to report it? -
By phone or online, the
						  department provides a number of free and easy resources to help you find
						  answers.
(1)(a) of this rule, (see above)
What is My DOR and how can it help me? -
My DOR guides you through the return an you avoid many common mistakes.
(1)(b) of this rule, (see above)
Do I need to file a return? -
How do I
						  access returns and file them?
(2) of this rule
What methods of payment can I use? -
What
						  can I use to pay my taxes?
(3) of this rule
When is my tax payment due? -
Different
						  reporting frequencies can have different due dates. What if the due date is a
						  weekend or a holiday? If my payment is in the mail on the due date, am I late
						  or on time?
(4) of this rule
Penalties -
What types of penalty exist?
						  How big are they? When do they apply?
(5) of this rule
Statutory restrictions on imposing penalties
						  -
More than one penalty can apply at the same time, but there are
						  restrictions. Which penalties can be combined?
(6) of this rule
Interest -
In most cases interest is
						  required. What interest rates apply? How is interest applied?
(7) of this rule
Application of payment towards liability -
Interest, penalties, and taxes are paid in a particular order. If my payment
						  doesn't pay the entire liability, how can I determine what parts have been
						  paid?
(8) of this rule
Waiver or cancellation of penalties -
I
						  think I was on time, or I had a good reason for not paying the tax when I
						  should have. What reasons qualify me for a waiver of penalty? How can I get a
						  penalty removed?
(9) of this rule
Waiver or cancellation of interest
						  -
Interest will only be waived in two limited situations.
						  What are they?
(10) of this rule
Interest and penalty waiver for active duty
						  military personnel -
Is a majority owner of the business on active duty
						  with the military? BOTH interest and penalty can be waived if all the statutory
						  requirements are met. What are the requirements?
(11) of this rule
Stay of collection -
Revenue will
						  sometimes temporarily delay collection action on unpaid taxes. When can this
						  happen? Can I request that revenue delay collection?
(12) of this rule
Extensions -
Can I get an extension of my
						  due date? How long does an extension last? A special extension may be available
						  if the governor proclaims a state of emergency in your area.
(13) of this rule