Chapter 3.54 BUSINESS AND OCCUPATION TAX ADMINISTRATIVE CODE
This chapter is included in your selections.
Sections:
- 3.54.010 Purpose.
- 3.54.020 Application of chapter stated.
- 3.54.030 Definitions.
- 3.54.040 Definitions – References to Chapter 82.32 RCW.
- 3.54.050 Registration/license requirements.
- 3.54.060 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.
- 3.54.070 Payment methods – Mailing returns or remittances – Time extension – Deposits – Recording payments – Payment must accompany return – NSF checks.
- 3.54.080 Records to be preserved – Examination – Estoppel to question assessment.
- 3.54.090 Accounting methods.
- 3.54.100 Public work contracts – Payment of fee and tax before final payment for work.
- 3.54.110 Underpayment of tax, interest, or penalty – Interest.
- 3.54.120 Time in which assessment may be made.
- 3.54.130 Overpayment of tax, penalty, or interest – Credit or refund – Interest rate – Statute of limitations.
- 3.54.140 Late payment – Disregard of written instructions – Evasion – Penalties.
- 3.54.150 Cancellation of penalties.
- 3.54.155 Voluntary registration prior to director contact.
- 3.54.160 Taxpayer quitting business – Liability of successor.
- 3.54.170 Administrative appeal.
- 3.54.180 Judicial review of hearing examiner decision.
- 3.54.190 Director to make rules.
- 3.54.200 Ancillary allocation authority of director.
- 3.54.210 Mailing of notices.
- 3.54.220 Tax declared additional.
- 3.54.230 Public disclosure – Confidentiality – Information sharing.
- 3.54.240 Tax constitutes debt.
- 3.54.250 Unlawful actions – Violation – Penalties.
- 3.54.260 Suspension or revocation of business license and/or registration.
- 3.54.270 Settlement agreement provisions.
- 3.54.280 Charge-off of uncollectible taxes.
- 3.54.290 Severability.