Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.72 Telephone Program Excise Tax Administration

• 82.72.010 Definitions
  The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Switched access line" has the meaning provided in RCW ...
• 82.72.020 Authorization to administer telephone program excise taxes
  The department shall collect the telephone program excise taxes on behalf of the department of social and health services at no cost to the department ...
• 82.72.030 Collection of tax by local exchange company
  Telephone program excise taxes shall be collected from the subscriber by the local exchange company providing the switched access line.[2004 c 254 § 5.]Notes:      Effective ...
• 82.72.040 Tax payment and collection requirements
  (1) Telephone program excise taxes must be paid by the subscriber to the local exchange company providing the switched access line, and each local exchange ...
• 82.72.050 Administration of telephone program excise taxes
  (1) The department shall administer and shall adopt rules necessary to enforce and administer the collection of telephone program excise taxes. Chapter 82.32 RCW, with ...
• 82.72.060 Tax returns
  (1) A local exchange company shall file tax returns on a cash receipts or accrual basis according to which method of accounting is regularly employed ...
• 82.72.070 Liability for payment of taxes
  (1) Unless a local exchange company has taken from the buyer a resale certificate or equivalent document under RCW 82.04.470, the burden of proving that ...
• 82.72.080 Liability for payment of taxes upon termination, dissolution, or abandonment of business
  (1) Upon termination, dissolution, or abandonment of a corporate or limited liability company business, any officer, member, manager, or other person having control or supervision ...
• 82.72.090 Applicability of chapter 82.32 RCW
  Unless otherwise stated in this chapter, the collection authority and procedures prescribed in chapter 82.32 RCW apply to collections under this section.[2004 c 254 § ...

Last modified: April 7, 2009