Mitigation of penalties and interest.
(1) What fee, penalty or interest may be mitigated or reduced? The department may mitigate fees, penalties, or interest from:
• Late or missing fuel tax returns;
• Unpaid or underpaid taxes;
• Incomplete records to support reported fuel usage;
• License reinstatement fee; or
• Assessments.
(2) How will the department make the decision? The department may review records, account history, or other information.
[Statutory Authority: RCW
82.42.130. WSR 16-13-051, § 308-78-090, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW
82.42.040. WSR 09-07-077, § 308-78-090, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW
82.42.100. WSR 01-08-083, § 308-78-090, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW
88.42.040. WSR 99-19-097, § 308-78-090, filed 9/20/99, effective 10/21/99. Statutory Authority: RCW
82.42.040 and
82.42.100. WSR 92-01-015, § 308-78-090, filed 12/6/91, effective 1/6/92.]