BILL · 2013–14 SESSION · LATEST VERSION SSB 6412

SB 6412: Collection of sales tax debt

Concerning tax, penalty, and interest assessments on claims for collection of sales tax debt.

Summary

A seller cannot make a claim for unpaid sales tax against a buyer longer than the statutory period for assessment of taxes, penalties, or interest, which is the current year plus four additional calendar years. The unpaid sales tax debt continues until the tax is paid by the seller to DOR.

From the Senate Bill Report (Orig.) (SB 6412), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · stalled on the Senate floor

AN ACT Relating to tax, penalty, and interest assessments on claims for collection of sales tax debt;

No recorded floor votes.

Feb 7, 2014Passed to Rules Committee for second reading. (SSB 6412)
Feb 7, 2014Passed to Rules Committee for second reading.
Feb 6, 2014WM - Majority; 1st substitute bill be substituted, do pass. (SSB 6412)
Feb 6, 2014WM - Majority; 1st substitute bill be substituted, do pass.
Jan 24, 2014First reading, referred to Ways & Means.

Bill numbers restart every two years, so the same number is a different bill in each session.

SB 6412 (2019–20) Election security · Did not pass · died in committee
SB 6412 (2017–18) Water pollution discharges · Did not pass · died in committee
SB 6412 (2015–16) Annual tax surveys & reports · Did not pass · died in committee
SB 6412 (2011–12) Health benefit plan coverage · Enacted · Chapter 64, Laws of 2012
SB 6412 (2009–10) Medical malpractice reports · Did not pass · stalled on the Senate floor
SB 6412 (2007–08) Permanent resident cards · Did not pass · stalled on the Senate floor
SB 6412 (2005–06) Superior court judges · Vetoed by the Governor
SB 6412 (2003–04) SEPA lead agency · Did not pass · died in committee