Section 308-72-925. Mitigation of penalties and interest.

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(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; or

• Assessments.

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

[Statutory Authority: RCW 82.36.435. WSR 09-07-076, § 308-72-925, filed 3/16/09, effective 4/16/09; WSR 01-22-072, § 308-72-925, filed 11/1/01, effective 12/2/01.]

RCW 82.36.435. WSR 09-07-076, § 308-72-925, filed 3/16/09, effective 4/16/09; WSR 01-22-072, § 308-72-925, filed 11/1/01, effective 12/2/01.

                    
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