Law and Regulation Details

Washington Corporate Tax Data

Question 1-How is confidential data defined?

Detail Level:
Detailed Explanation
Citation:
RCW § 82.32.330
Relevant Subsections:
(1)(b)-(c), (2)
Relevant Language:
TITLE 82 - EXCISE TAXES, CHAPTER 82.32 - GENERAL ADMINISTRATIVE PROVISIONS, § 82.32.330 - DISCLOSURE OF RETURN OR TAX INFORMATION (1) For purposes of this section...(b) "Return" means a tax or information return or claim for refund required by, or provided for or permitted under, the laws of this state which is filed with the department of revenue by, on behalf of, or with respect to a person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists that are supplemental to, or part of, the return so filed;(c) "Tax information" means (i) a taxpayer's identity, (ii) the nature, source, or amount of the taxpayer's income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability deficiencies, overassessments, or tax payments, whether taken from the taxpayer's books and records or any other source, (iii) whether the taxpayer's return was, is being, or will be examined or subject to other investigation or processing, (iv) a part of a written determination that is not designated as a precedent and disclosed pursuant to RCW 82.32.410, or a background file document relating to a written determination, and (v) other data received by, recorded by, prepared by, furnished to, or collected by the department of revenue with respect to the determination of the existence, or possible existence, of liability, or the amount thereof, of a person under the laws of this state for a tax, penalty, interest, fine, forfeiture, or other imposition, or offense. However, data, material, or documents that do not disclose information related to a specific or identifiable taxpayer do not constitute tax information under this section. Except as provided by RCW 82.32.410, nothing in this chapter requires any person possessing data, material, or documents made confidential and privileged by this section to delete information from such data, material, or documents so as to permit its disclosure;...(2) Returns and tax information are confidential and privileged, and except as authorized by this section, neither the department of revenue nor any other person may disclose any return or tax information.
Date Reviewed:
7/24/2017

Question 2-Who is authorized to disclose data?

Detail Level:
Detailed Explanation
Citation:
RCW § 82.32.330
Relevant Subsections:
(1)(f),(3)
Relevant Language:
TITLE 82 - EXCISE TAXES, CHAPTER 82.32 - GENERAL ADMINISTRATIVE PROVISIONS, § 82.32.330 - DISCLOSURE OF RETURN OR TAX INFORMATION...(1) For purposes of this section...(f) "Department" means the department of revenue or its officer, agent, employee, or representative...(3) This section does not prohibit the department of revenue from...disclosing such return or tax information...
Date Reviewed:
7/24/2017

Question 3-For what purposes may data be disclosed?

Detail Level:
Broad Mention
Citation:
RCW § 82.32.330
Relevant Subsections:
(3)(d)-(e),(h)
Relevant Language:
TITLE 82 - EXCISE TAXES, CHAPTER 82.32 - GENERAL ADMINISTRATIVE PROVISIONS, § 82.32.330 - DISCLOSURE OF RETURN OR TAX INFORMATION...(3) This section does not prohibit the department of revenue from...(d) Publishing statistics so classified as to prevent the identification of particular returns or reports or items thereof; (e) Disclosing such return or tax information, for official purposes only, to the governor or attorney general, or to any state agency, or to any committee or subcommittee of the legislature dealing with matters of taxation, revenue, trade, commerce, the control of industry or the professions...(h) Disclosing any such return or tax information to the proper officer of the internal revenue service of the United States, the Canadian government or provincial governments of Canada, or to the proper officer of the tax department of any state or city or town or county, for official purposes...
Date Reviewed:
7/24/2017

Question 4-To which parties may data be disclosed?

Detail Level:
Detailed Explanation
Citation:
RCW § 82.32.330
Relevant Subsections:
(3)(e),(h)
Relevant Language:
TITLE 82 - EXCISE TAXES, CHAPTER 82.32 - GENERAL ADMINISTRATIVE PROVISIONS, § 82.32.330 - DISCLOSURE OF RETURN OR TAX INFORMATION...(3) This section does not prohibit the department of revenue from...(e) Disclosing such return or tax information, for official purposes only, to the governor or attorney general, or to any state agency, or to any committee or subcommittee of the legislature dealing with matters of taxation, revenue, trade, commerce, the control of industry or the professions...(h) Disclosing any such return or tax information to the proper officer of the internal revenue service of the United States, the Canadian government or provincial governments of Canada, or to the proper officer of the tax department of any state or city or town or county, for official purposes, but only if the statutes of the United States, Canada or its provincial governments, or of such other state or city or town or county, as the case may be, grants substantially similar privileges to the proper officers of this state...
Date Reviewed:
7/24/2017

Question 5-What specific data elements may be disclosed?

Detail Level:
Detailed Explanation
Citation:
RCW § 82.32.330
Relevant Subsections:
(3)(d)-(e),(h),(k)
Relevant Language:
TITLE 82 - EXCISE TAXES, CHAPTER 82.32 - GENERAL ADMINISTRATIVE PROVISIONS, § 82.32.330 - DISCLOSURE OF RETURN OR TAX INFORMATION...(3) This section does not prohibit the department of revenue from...(d) Publishing statistics...(e) Disclosing such return or tax information...(h) Disclosing any such return or tax information...(k) Disclosing, in a manner that is not associated with other tax information, the taxpayer name, entity type, business address, mailing address, revenue tax registration numbers, reseller permit numbers and the expiration date and status of such permits, North American industry classification system or standard industrial classification code of a taxpayer, and the dates of opening and closing of business...
Date Reviewed:
7/24/2017

Question 6-What type of data sharing agreement is required for data disclosure?

Detail Level:
Not Addressed
Date Reviewed:
8/3/2016

Question 7-What safeguards are required for data disclosure?

Detail Level:
Broad Mention
Citation:
RCW § 82.32.330
Relevant Subsections:
(3)(k)
Relevant Language:
TITLE 82 - EXCISE TAXES, CHAPTER 82.32 - GENERAL ADMINISTRATIVE PROVISIONS, § 82.32.330 - DISCLOSURE OF RETURN OR TAX INFORMATION...(3) This section does not prohibit the department of revenue from...(k)...This subsection may not be construed as giving authority to the department to give, sell, or provide access to any list of taxpayers for any commercial purpose...
Date Reviewed:
7/24/2017
Detail Level:
Detailed Explanation
Citation:
RCW § 82.32.330
Relevant Subsections:
(4)(c)(i)-(ii),(d)
Relevant Language:
TITLE 82 - EXCISE TAXES, CHAPTER 82.32 - GENERAL ADMINISTRATIVE PROVISIONS, § 82.32.330 - DISCLOSURE OF RETURN OR TAX INFORMATION...(c)...The court must limit or deny the request of the department if the court determines that:(i) The data, materials, or documents sought for disclosure are cumulative or duplicative, or are obtainable from some other source that is more convenient, less burdensome, or less expensive;(ii) The production of the data, materials, or documents sought would be unduly burdensome or expensive, taking into account the needs of the department, the amount in controversy, limitations on the petitioner's resources, and the importance of the issues at stake...(d) The department must reimburse reasonable expenses for the production of data, materials, or documents incurred by the person in possession of the data, materials, or documents to be disclosed.
Date Reviewed:
7/24/2017

Question 8-What are the payment provisions for data disclosure?

Detail Level:
Not Addressed
Date Reviewed:
7/24/2017

Question 9-What are the penalties for violating disclosure rules?

Detail Level:
Detailed Explanation
Citation:
RCW § 82.32.330
Relevant Subsections:
(6)
Relevant Language:
TITLE 82 - EXCISE TAXES, CHAPTER 82.32 - GENERAL ADMINISTRATIVE PROVISIONS, § 82.32.330 - DISCLOSURE OF RETURN OR TAX INFORMATION...(6) Any person acquiring knowledge of any return or tax information in the course of his or her employment with the department of revenue and any person acquiring knowledge of any return or tax information as provided under subsection (3) (e), (f), (g), (h), (i), or (m) of this section, who discloses any such return or tax information to another person not entitled to knowledge of such return or tax information under the provisions of this section, is guilty of a misdemeanor. If the person guilty of such violation is an officer or employee of the state, such person must forfeit such office or employment and is incapable of holding any public office or employment in this state for a period of two years thereafter.
Date Reviewed:
7/24/2017