Chapter 5.05 TAX ADMINISTRATIVE CODE
This chapter is included in your selections.
Sections:
- 5.05.010 Purpose.
- 5.05.015 Application of chapter stated.
- 5.05.020 Definitions.
- 5.05.021 Definitions – References to Chapter 82.32 RCW.
- 5.05.030 Business license requirements.
- 5.05.040 When due and payable – Reporting periods – Monthly, quarterly, and annual returns – Threshold provisions or relief from filing requirements – Computing time periods – Failure to file returns.
- 5.05.050 Payment methods – Mailing returns or remittances – Time extension – Deposits – Recording payments – Payment must accompany return – NSF checks.
- 5.05.060 Records to be preserved – Examination – Estoppel to question assessment.
- 5.05.070 Accounting methods.
- 5.05.080 Public work contracts – Payment of fee and tax before final payment for work.
- 5.05.090 Underpayment of tax, interest, or penalty – Interest.
- 5.05.100 Time in which assessment may be made.
- 5.05.110 Overpayment of tax, penalty, or interest – Credit or refund – Interest rate – Statute of limitations.
- 5.05.120 Late payment – Disregard of written instructions – Evasion – Penalties.
- 5.05.130 Cancellation of penalties.
- 5.05.140 Taxpayer quitting business – Liability of successor.
- 5.05.150 Administrative appeal.
- 5.05.160 Judicial review of administrative appeal decision.
- 5.05.170 Director to make rules.
- 5.05.180 Ancillary allocation authority of director.
- 5.05.190 Mailing of notices.
- 5.05.200 Tax declared additional.
- 5.05.210 Public disclosure – Confidentiality – Information sharing.
- 5.05.220 Tax constitutes debt.
- 5.05.230 Unlawful actions – Violation – Penalties.
- 5.05.240 Suspension or revocation of business license.
- 5.05.250 Closing agreement provisions.
- 5.05.260 Charge-off of uncollectible taxes.
- 5.05.270 Severability.