Wash. Rev. Code » Title 82 · Chapter 82.32A
Revised Code of Washington

Wash. Rev. Code § 82.32A.030 (2026)

Responsibilities

✓ current as of May 2026
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To ensure consistent application of the revenue laws, taxpayers have certain responsibilities under chapter 82.32 RCW, including, but not limited to, the responsibility to:
(1) Register with the department of revenue;
(2) Know their tax reporting obligations, and when they are uncertain about their obligations, seek instructions from the department of revenue;
(3) Keep accurate and complete business records;
(4) File accurate returns and pay taxes in a timely manner;
(5) Ensure the accuracy of the information entered on their tax returns;
(6) Substantiate claims for refund;
(7) Timely pay all taxes after closing a business and request cancellation of registration number; and
(8) Timely respond to communications from the department of revenue.
[ 1991 c 142 s 5.]
Notes of Decisions
Cited in 3 cases (2 in the last 5 years), 2012–2025 · leading case: Dep't of Revenue v. Bi-Mor, Inc., 286 P.3d 417 (Wash. Ct. App. 2012).
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Dep't of Revenue v. Bi-Mor, Inc., 286 P.3d 417 (Wash. Ct. App. 2012). “” RCW 82.32A.030(2). Bi-Mor failed to state sales tax separately as former RCW 82.”
Fujifilm Sonosite Inc., V. Washington State Dep't Of Revenue (Wash. Ct. App. 2025). “” RCW 82.32A.030. But taxpayers also have the “right to rely on specific, official written advice and written tax reporting instructions from the department of revenue.”
Fujifilm Sonosite Inc., V. Washington State Dep't Of Revenue (Wash. Ct. App. 2025). “” RCW 82.32A.030. But taxpayers also have the “right to rely on specific, official written advice and written tax reporting instructions from the department of revenue.”
— Wash. Rev. Code § 82.32A.030(2) — 1 case
Dep't of Revenue v. Bi-Mor, Inc., 286 P.3d 417 (Wash. Ct. App. 2012). “” RCW 82.32A.030(2). Bi-Mor failed to state sales tax separately as former RCW 82.”
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