Washington Tax Decisions

An out-of-state limited liability company engaging in the business of manufacturing carbon fiber in Washington State seeks extension of the deadline to file its required annual tax preference survey following denial by TAA of the Department. Taxpayer does not dispute the facts leading to the initial denial, but requests waiver of the deadline because Taxpayer was simultaneously preparing for its first Washington tax deferral audit, and it showed good faith effort to comply by filing its completed survey only two days after the deadline. We deny Taxpayer’s petition.

An out-of-state transportation company protests penalties assessed when it failed to timely pay REET on its controlling interest transfer. The taxpayer alleges that the Department should waive the penalties because it did not know it was subject to REET and that it is eligible for the twenty-four month waiver provision in RCW 82.32.105. The petition is denied.