Washington § 67.08.130 - Failure to make report — Additional tax — Hearing — Disciplinary action.

Full text of Washington Revised Code of Washington § 67.08.130 — Failure to make report — Additional tax — Hearing — Disciplinary action., with citation guidance and answers to common questions.

§ 67.08.130. Failure to make report — Additional tax — Hearing — Disciplinary action.

Whenever any licensee shall fail to make a report of any event within the time prescribed by this chapter or when such report is unsatisfactory to the department, the director may examine the books and records of such licensee; he or she may subpoena and examine under oath any officer of such licensee and such other person or persons as he or she may deem necessary to a determination of the total gross receipts from any event and the amount of tax thereon. If, upon the completion of such examination it shall be determined that an additional tax is due, notice thereof shall be served upon the licensee, providing the licensee with an opportunity to request a hearing under chapter 34.05 RCW. The failure to request a hearing within twenty days of service of the notice constitutes a default, whereupon the director will enter a decision on the facts available. Failure to pay such additional tax within twenty days after service of a final order constitutes unprofessional conduct and the licensee may be subject to disciplinary action against its license and shall be disqualified from receiving any new license.
[ 2002 c 86 s 311; 1997 c 205 s 13; 1993 c 278 s 23; 1933 c 184 s 19; RRS s 8276-19.]

Notes

Effective dates—2002 c 86: See note following RCW 18.08.340.
Part headings not law—Severability—2002 c 86: See RCW 18.235.902 and 18.235.903.

Source: official Washington text · Last verified 2026-08-27

Related Washington Legal Topics

Frequently Asked Questions About Washington § 67.08.130

What does Revised Code of Washington § 67.08.130 cover?

Section 67.08.130 ("Failure to make report — Additional tax — Hearing — Disciplinary action.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 67.08.130?

A common citation format is "Revised Code of Washington § 67.08.130" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 67.08.130 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.