WSR 16-08-076
INTERPRETIVE STATEMENT
[Filed April 4, 2016, 2:29 p.m.]
The department of revenue has reissued the following excise tax advisory (ETA):
ETA 3114.2016 - Substantial Underpayment Penalty
This ETA explains the application of the substantial underpayment penalty. The ETA has been amended to update terminology consistent with the language found in WAC 458-20-100 Informal administrative reviews.
A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.
Kevin Dixon
Tax Policy Manager
Rules Coordinator
