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WAC 308-72-925: Mitigation of penalties and interest


Published: 2015

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WACs > Title 308 > Chapter 308-72 > Section 308-72-925











308-72-920    

308-72-930







Agency filings affecting this section







WAC 308-72-925









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.
[Statutory Authority: RCW 82.36.435. WSR 09-07-076, § 308-72-925, filed 3/16/09, effective 4/16/09; WSR 01-22-072, § 308-72-925, filed 11/1/01, effective 12/2/01.]