There is a newer version of the Revised Code of Washington
2011 Washington Code
Title 35 Cities and towns
35.102 Municipal business and occupation tax.
35.102.080 Computation of interest.
(1) A city that imposes a business and occupation tax shall compute interest charged a taxpayer on an underpaid tax or penalty in accordance with RCW 82.32.050.
(2) A city that imposes a business and occupation tax shall compute interest paid on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with RCW 82.32.060.
[2003 c 79 § 8.]
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