Wash. Admin. Code § 308-78-090 - Mitigation of penalties and interest

(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.

Notes

Wash. Admin. Code § 308-78-090

Statutory Authority: RCW 82.42.040. 09-07-077, § 308-78-090, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. 01-08-083, § 308-78-090, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. 99-19-097, § 308-78-090, filed 9/20/99, effective 10/21/99. Statutory Authority: RCW 82.42.040 and 82.42.100. 92-01-015, § 308-78-090, filed 12/6/91, effective 1/6/92.