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Washington Administrative Code (Last Updated: November 23, 2016) |
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Title 308. Licensing, Department of (See also Titles 36, 98 and 196) |
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Chapter 308-77. Special fuel tax rules and regulations. |
Section 308-77-103. Mitigation of penalties and interest.
Latest version.
- (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.]
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.