WAC 308-77-103:

308-77-102 << 308-77-103 >> 308-77-104

PDFWAC 308-77-103

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 fees;

• Assessments; or

• Unlawful use of dyed special fuel.

(2) How will the department make the decision? The department may review records, account history, or other information.

[Statutory Authority: RCW 82.38.260. WSR 16-13-049, § 308-77-103, filed 6/9/16, effective 7/10/16; WSR 09-07-075, § 308-77-103, filed 3/16/09, effective 4/16/09; WSR 01-22-073, § 308-77-103, filed 11/1/01, effective 12/2/01.]