Delays tax enforcement for increased tax liability until rule making is finalized.
The bill adds a new section to the Washington tax code, requiring the Department of Revenue to suspend enforcement and collection of any tax law changes that increase tax liability from the date the tax takes effect until the first day of the calendar quarter after the department finalizes rule making related to the tax law change. This ensures taxpayers are not subject to increased tax liability until the department has completed necessary rule making.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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