Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-20 - Excise tax rules
Section 458-20-22801 - Tax reporting frequency
Current through Register Vol. 24-06, March 15, 2024
(1) Introduction.
(2) Reporting frequency. Taxpayers are required to electronically file and pay their excise taxes on a monthly basis. However, the department may relieve any taxpayer or class of taxpayers from this monthly obligation and may require the return to cover other longer reporting periods, but not in excess of one year. RCW 82.32.045.
IF ANNUAL ESTIMATED TAX |
REPORTING |
LIABILITY IS: |
FREQUENCY |
Over $4800.00 per year |
Monthly returns: |
Between $1050.00 & $4800.00 per year |
Quarterly returns: |
Less than $1050.00 per year |
Annual returns: |
When requested by a taxpayer or group of taxpayers, the department may approve more frequent or less frequent reporting if, in the opinion of the department, the change assists the department in the efficient and effective administration of the tax laws of this state.
Situations when changes in reporting frequency may be approved or required include, but are not limited to, the following:
Taxes not reported on the combined excise tax return, i.e. forest excise tax, etc. must be reported at such times and upon such forms as are otherwise provided by the department.
Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.32.080. WSR 13-22-048, § 458-20-22801, filed 11/1/13, effective 12/2/13. Statutory Authority: RCW 82.32.300 and 82.01.060(2). WSR 10-07-134, § 458-20-22801, filed 3/23/10, effective 4/23/10. Statutory Authority: RCW 82.32.300 and 82.32.045. WSR 90-05-044, § 458-20-22801, filed 2/15/90, effective 3/18/90. WSR 13-21-033, § 458-20-22801, filed 10/9/2013, effective 11/9/2013