2005 Washington Revised Code RCW 84.36.825: Application, declaration fee — Waiver authorized — Late filing penalty.

An application fee of thirty-five dollars for each initial application and eight dollars and seventy-five cents for each annual renewal declaration shall be required and shall be deposited within the general fund. The department of revenue may waive the application or declaration fee related to the property of any church or cemetery applying for exemption under the provisions of RCW 84.36.020 whose gross receipts related to the use of such property for exempt purposes did not exceed two thousand five hundred dollars during the calendar year preceding the application year. A late filing penalty of ten dollars per month for each month an application or declaration is past due shall be required and shall be deposited in the general fund.

[1998 c 311 § 28; 1994 c 123 § 2; 1977 ex.s. c 209 § 2; 1975-'76 2nd ex.s. c 127 § 2; 1975 1st ex.s. c 291 § 19; 1973 2nd ex.s. c 40 § 11.]

Applicability -- 1994 c 123: See note following RCW 84.36.815.      Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.