Washington Tax Decisions

An out-of-state corporation protests the Department’s assessment made more than four years after the close of the tax year in which the tax was incurred. Taxpayer argues that it was a registered taxpayer under RCW 82.32.050(4)(a) and WAC 458-20-230(3) (Rule 230) because it registered with the Department in 1999, notwithstanding that it asked the Department to close its account prior to the Department’s contact. We deny the petition.

A company that failed to timely pay an assessment of interest for additional tax owed on its reconciliation return and was subsequently assessed an additional penalty, requests refund of the penalty on the basis that the assessment was mailed to its sales office and not timely routed to the person, in its corporate tax office, responsible for filing and paying excise taxes. We deny Taxpayer’s petition