For example, assume a state return is due on February 3rd but is not filed until April 20th of the same year. The state return is delinquent starting with February 4th. The amount of tax due with the state return is $10,000.
Feb 4-Feb 28 | $10,000 tax at 5% per month | $446.43 |
Mar 1-Mar 31 | $10,000 tax at 5% per month | $500.00 |
Apr 1-Apr 20 | $10,000 tax at .1667% x 17 days | $333.34 |
Total delinquent penalty due on April 20th filing date | $1,297.77 |
Wash. Admin. Code § 458-57-035
Statutory Authority: RCW 83.100.047 and 83.100.200. 06-07-051, § 458-57-035, filed 3/9/06, effective 4/9/06. Statutory Authority: RCW 83.100.200. 02-18-078, § 458-57-035, filed 8/30/02, effective 9/30/02; 00-19-012, § 458-57-035, filed 9/7/00, effective 10/8/00; 99-15-095, § 458-57-035, filed 7/21/99, effective 8/21/99.