Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-50-040
Annual Reports—Time of Filing—Extension of Time
Agency filings affecting this section Annual reports shall be filed with the department on or before the fifteenth day of March. The department may grant a reasonable extension of time, not to exceed sixty days, upon written application of the company filed with the department on or before the fifteenth day of March, and showing good cause why such an extension is required. In the event any other report required to be filed with the department, e.g., annual stockholders report or regulatory agency report, is not available at the time the annual report is filed, the company shall so notify the department and thereafter file such report as soon as it becomes available. [Statutory Authority: RCW 84.12.390 . WSR 06-05-034, § 458-50-040, filed 2/8/06, effective 3/11/06; Order PT 75-2, § 458-50-040, filed 3/19/75.]
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In this chapter (17 sections)
- 458-50-020 · Annual Reports—Duty to File
- 458-50-030 · Annual Reports—Contents
- 458-50-040 · Annual Reports—Time of Filing—Extension of Time
- 458-50-060 · Failure to Make Report—Default Valuation—Penalty—Estoppel
- 458-50-070 · Annual Assessment—Procedure
- 458-50-080 · True Cash Value—Criteria
- 458-50-085 · Computer Software—Definitions—Valuation—Centrally Assessed…
- 458-50-090 · Methods of Valuation
- 458-50-100 · Apportionment of Operating Property to the Various…
- 458-50-110 · Apportionment Reports
- 458-50-120 · Notification of Real Estate Transfers
- 458-50-130 · Taxing District Boundary Changes—Estoppel
- 458-50-150 · Intangible Personal Property Exemption—Introduction
- 458-50-160 · Exempt Intangible Property Distinguished From Other…
- 458-50-170 · Valuation Principles
- 458-50-180 · Appraisal Practices Relating to Valuing Intangible…
- 458-50-190 · Valuation of Particular Assets