RCW 82.32A.030 — Responsibilities

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 .]