| WAC 22801 |
Tax
reporting frequency--Forms. |
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| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-22801 |
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03/01/10 |
WAC 458-20-228 Returns, payments, penalties, extensions, interest, stay of collection discusses the responsibility of taxpayers to timely pay their tax liabilities, and the acceptable methods of payment. WAC 458-20-22801 Tax reporting frequency – forms describes the obligation for filing returns with associated payments for excise taxes reported to the Department of Revenue.
The Department amended these rules to recognize the following legislation:
SSB 5571 (Ch. 176, Laws of 2009) – This legislation requires all taxpayers who have been assigned a monthly reporting frequency to electronically file and pay their taxes. (WAC 458-20-228 & 458-20-22801)
SB 6173 (Ch. 563, Laws of 2009) – Pursuant to this legislation, reseller permits replace resale certificates as the means to substantiate wholesale purchases made on or after January 1, 2010. (WAC 458-20-228)
SB 6950 (Ch. 181, Laws of 2008) – This legislation authorizes the Department to grant extensions of the due date for any taxes reported to the department when the governor has proclaimed a state of emergency under RCW 43.06.040. (WAC 458-20-228)
SHB 3283 (Ch. 184, Laws of 2008) – This legislation provides, under certain conditions, a waiver of both the interest and penalty businesses that are majority owned by a person on active military duty outside the territorial boundaries of the U.S. (WAC 458-20-228)
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458-20-22801 |
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02/15/1990 |
Tax Reporting Frequency - Forms |
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| RCW: | 82.32.045 |
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1981 |
Taxes -- When due and payable --
Reporting periods -- Verified annual returns -- Relief from filing
requirements. |
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| INDUSTRY GUIDES: |
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NOTICES: |
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Title Reference: |
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| WTD: |
19 WTD 708 |
00-018 |
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PENALTY
– LATE PAYMENT – ELECTRONIC FUNDS TRANSFER.Payments made by electronic funds transfer (EFT) are due on or before
the banking day following the tax return due date, which is the 25th day of
the following month for taxpayers required to file monthly.Where the next banking day was the 26th, a
monthly EFT filer’s payment was due no later than the 26th. |
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21 WTD 175 |
01-180 |
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LATE-PAYMENT PENALTY – EFT – DUE
DATE -- CHECK. The Department must collect funds from the bank of a taxpayer
required to pay by EFT by the EFT due date when the taxpayer delivers a check
to the Department, rather than paying its taxes by electronic funds transfer. |
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21 WTD 175 |
01-180 |
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PENALTY-- WAIVER – EFT – BANK.A taxpayer’s lack of knowledge of its
bank’s EFT program is not a circumstance beyond the taxpayer’s control under
which penalties may be waived. |
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