82.32.105 - Waiver or cancellation of penalties or interest -- Rules.

Waiver or cancellation of penalties or interest — Rules.

(1) If the department of revenue 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 of revenue shall waive or cancel any penalties imposed under this chapter with respect to such tax.

     (2) The department shall 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 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 shall 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 of revenue shall adopt rules for the waiver or cancellation of penalties and interest imposed by this chapter.

[1998 c 304 § 13; 1996 c 149 § 17; 1975 1st ex.s. c 278 § 78; 1965 ex.s. c 141 § 8.]

Notes: Findings -- Effective dates -- 1998 c 304: See notes following RCW 82.14B.020.

Findings -- Intent -- Effective date -- 1996 c 149: See notes following RCW 82.32.050.

Construction -- Severability -- 1975 1st ex.s. c 278: See notes following RCW 11.08.160.