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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 308-78. Aircraft fuel tax. |
Section 308-78-090. 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 fee; or• Assessments.(2) How will the department make the decision? The department may review records, account history, or other information.[Statutory Authority: RCW 82.42.130. WSR 16-13-051, § 308-78-090, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-090, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. WSR 01-08-083, § 308-78-090, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. WSR 99-19-097, § 308-78-090, filed 9/20/99, effective 10/21/99. Statutory Authority: RCW 82.42.040 and 82.42.100. WSR 92-01-015, § 308-78-090, filed 12/6/91, effective 1/6/92.]
RCW 82.42.130. WSR 16-13-051, § 308-78-090, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-090, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. WSR 01-08-083, § 308-78-090, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. WSR 99-19-097, § 308-78-090, filed 9/20/99, effective 10/21/99. Statutory Authority: RCW 82.42.040 and 82.42.100. WSR 92-01-015, § 308-78-090, filed 12/6/91, effective 1/6/92.