82.32.100  <<  82.32.105 >>   82.32.110

Waiver or cancellation of penalties or interestRules.

(1) If the department finds that the payment by a taxpayer of a tax less than that properly due or the failure of a taxpayer to pay any tax by the due date was the result of circumstances beyond the control of the taxpayer, the department must waive or cancel any penalties imposed under this chapter with respect to such tax.
(2) The department must waive or cancel the penalty imposed under RCW 82.32.090(1) when the circumstances under which the delinquency occurred do not qualify for waiver or cancellation under subsection (1) of this section if:
(a) The taxpayer requests the waiver for a tax return required to be filed under RCW 54.28.040, 82.32.045, 82.14B.061, 82.23B.020, 82.27.060, 82.29A.050, or 84.33.086; and
(b) The taxpayer has timely filed and remitted payment on all tax returns due for that tax program for a period of twenty-four months immediately preceding the period covered by the return for which the waiver is being requested.
(3) The department must waive or cancel interest imposed under this chapter if:
(a) The failure to timely pay the tax was the direct result of written instructions given the taxpayer by the department; or
(b) The extension of a due date for payment of an assessment of deficiency was not at the request of the taxpayer and was for the sole convenience of the department.
(4) The department must adopt rules for the waiver or cancellation of penalties and interest imposed by this chapter.

NOTES:

Effective dates2017 c 323 §§ 101-109: See note following RCW 54.28.125.
Tax preference performance statement exemptionAutomatic expiration date exemption2017 c 323: See note following RCW 82.04.040.
FindingsEffective dates1998 c 304: See notes following RCW 82.14B.020.
FindingsIntentEffective date1996 c 149: See notes following RCW 82.32.050.
ConstructionSeverability1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Site Contents
Selected content listed in alphabetical order under each group