(1) For periods before January 2,
1997, any tax due under this chapter which is not paid by the due
date under RCW 83.100.060(1) shall bear interest at the rate of
twelve percent per annum from the date the tax is due until the
date of payment.
(2) Interest imposed under this section for periods after
January 1, 1997, shall be computed at the rate as computed under
RCW 82.32.050(2). The rate so computed shall be adjusted on the
first day of January of each year.
(3)(a) If the Washington return is not filed when due under
RCW 83.100.050 and the person required to file the Washington
return under RCW 83.100.050 voluntarily files the Washington
return with the department before the department notifies the
person in writing that the department has determined that the
person has not filed a Washington return, no penalty is imposed
on the person required to file the Washington return.
(b) If the Washington return is not filed when due under RCW 83.100.050 and the person required to file the Washington return
under RCW 83.100.050 does not file a return with the department
before the department notifies the person in writing that the
department has determined that the person has not filed a
Washington return, the person required to file the Washington
return shall pay, in addition to interest, a penalty equal to
five percent of the tax due for each month after the date the
return is due until filed. However, in no instance may the
penalty exceed the lesser of twenty-five percent of the tax due
or one thousand five hundred dollars.
(c) If the department finds that a return due under this
chapter has not been filed by the due date, and the delinquency
was the result of circumstances beyond the control of the
responsible person, the department shall waive or cancel any
penalties imposed under this chapter with respect to the filing
of such a tax return. The department shall adopt rules for the
waiver or cancellation of the penalties imposed by this section.
[2005 c 516 § 7; 2000 c 105 § 1; 1997 c 136 § 1; 1996 c 149 § 13; 1988 c 64 § 8; 1981 2nd ex.s. c 7 § 83.100.070 (Initiative Measure No. 402, approved November 3, 1981).]
NOTES:
Finding -- Intent--Application--Severability--Effective date -- 2005 c 516: See notes following RCW 83.100.040.
Effective date -- 2000 c 105: "This act takes effect July 1, 2000." [2000 c 105 § 2.]
Findings -- Intent -- Effective date -- 1996 c 149: See notes following RCW 82.32.050.