Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.32.590 Annual survey for tax incentives -- Failure to file

§ 82.32.590. Annual survey for tax incentives -- Failure to file

(1) If the department finds that the failure of a taxpayer to file an annual survey or annual report under RCW 82.04.4452, 82.32.5351, 82.32.650, 82.32.630, 82.32.610, or 82.74.040 by the due date was the result of circumstances beyond the control of the taxpayer, the department shall extend the time for filing the survey or report. Such extension shall be for a period of thirty days from the date the department issues its written notification to the taxpayer that it qualifies for an extension under this section. The department may grant additional extensions as it deems proper.

(2) In making a determination whether the failure of a taxpayer to file an annual survey or annual report by the due date was the result of circumstances beyond the control of the taxpayer, the department shall be guided by rules adopted by the department for the waiver or cancellation of penalties when the underpayment or untimely payment of any tax was due to circumstances beyond the control of the taxpayer.

[2008 c 81 § 13. Prior: 2006 c 354 § 17; 2006 c 300 § 10; 2006 c 177 § 8; 2006 c 112 § 7; 2006 c 84 § 7; 2005 c 514 § 1001.]

Notes:
Findings -- Savings -- Effective date -- 2008 c 81: See notes following RCW 82.08.975.

Effective dates -- 2006 c 354: See note following RCW 82.04.4268.

Effective dates--Contingent effective date -- 2006 c 300: See note following RCW 82.04.261.

Effective date -- 2006 c 177 § § 1-9: See note following RCW 82.04.250.

Severability -- 2006 c 112: See RCW 28B.67.901.

Effective date -- 2006 c 84 § § 2-8: See note following RCW 82.04.2404.

Findings -- Intent -- 2006 c 84: See note following RCW 82.04.2404.

Retroactive application -- 2005 c 514 § 1001: "Section 1001 of this act applies retroactively to annual surveys required under RCW 82.04.4452 that are due after December 31, 2004." [2005 c 514 § 1312.]

Effective date -- 2005 c 514: See note following RCW 82.04.4272.

Part headings not law -- Severability -- 2005 c 514: See notes following RCW 82.12.808.

RCW 82.32.590

Annual surveys or reports for tax incentives Failure to file. (Effective July 1, 2009.)

(1) If the department finds that the failure of a taxpayer to file an annual survey or annual report under RCW 82.04.4452, 82.32.5351, 82.32.650, 82.32.630, 82.32.610, 82.82.020, or 82.74.040 by the due date was the result of circumstances beyond the control of the taxpayer, the department shall extend the time for filing the survey or report. Such extension shall be for a period of thirty days from the date the department issues its written notification to the taxpayer that it qualifies for an extension under this section. The department may grant additional extensions as it deems proper.

(2) In making a determination whether the failure of a taxpayer to file an annual survey or annual report by the due date was the result of circumstances beyond the control of the taxpayer, the department shall be guided by rules adopted by the department for the waiver or cancellation of penalties when the underpayment or untimely payment of any tax was due to circumstances beyond the control of the taxpayer.

[2008 c 81 § 13; 2008 c 15 § 7. Prior: 2006 c 354 § 17; 2006 c 300 § 10; 2006 c 177 § 8; 2006 c 112 § 7; 2006 c 84 § 7; 2005 c 514 § 1001.]

Notes:
Reviser's note: This section was amended by 2008 c 15 § 7 and by 2008 c 81 § 13, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).

Findings -- Savings -- Effective date -- 2008 c 81: See notes following RCW 82.08.975.

Effective date -- 2008 c 15: See note following RCW 82.82.010.