Statutes, codes, and regulations
Washington Administrative Code
Title 308 - Licensing, Department of (See also Titles 36, 98 and 196)
Chapter 308-77 - Fuel tax rules and regulations
Section 308-77-103 - Mitigation of penalties and interest

Wash. Admin. Code § 308-77-103

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Current through Register Vol. 24-21, November 1, 2024
Section 308-77-103 - Mitigation of penalties and interest
(1)What fee, penalty or interest may be mitigated or reduced? The department may mitigate fees, penalties, dyed special fuel 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.

Wash. Admin. Code § 308-77-103

Statutory Authority: RCW 82.38.260. 09-07-075, § 308-77-103, filed 3/16/09, effective 4/16/09; 01-22-073, § 308-77-103, filed 11/1/01, effective 12/2/01.