SALT Report 1959 – The Washington Department of Revenue adopted a rule that establishes brief adjudicative proceedings related to the suspension, non-renewal, and non-issuance of licenses to sell spirits. Recently enacted legislation allows the Washington Department of Revenue to request that the Washington State Liquor Control Board suspend, not renew, or not issue licenses to sell spirits to anyone who is delinquent in reporting or remitting spirits taxes to the Department.
WAC 458-20-10003 provides that if a Taxpayer is more than thirty days delinquent in reporting or remitting spirits taxes on a tax return or assessment the Department may request that the board suspend the Taxpayer’s spirits license, refuse to renew any existing spirits licenses, or refuse to issue any new spirits licenses to the Taxpayer.
The rule also requires that before the Department takes any action, they are required to inform the Taxpayer that they intend to make the request to the board. The Department’s notice must include:
- A listing of any unfiled tax returns,
- The amount of unpaid spirits taxes as applicable, including any applicable penalties and interest,
- Who to contact to inquire about payment arrangements, and
- Information that the Taxpayer may seek administrative review of the Department notice, including any deadlines for requesting a review
This rule was adopted on November 27, 2012 and becomes effective December 28, 2012.
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