2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.42 Aircraft fuel tax.
82.42.120 Mitigation of assessments.

WA Rev Code § 82.42.120 (2015) What's This?

RCW 82.42.120 Mitigation of assessments. (Effective until July 1, 2016.)

Except in the case of violations of filing a false or fraudulent report, if the department deems mitigation of penalties and interest to be reasonable and in the best interests of carrying out the purpose of this chapter, it may mitigate such assessments upon whatever terms the department deems proper, giving consideration to the degree and extent of the lack of records and reporting errors. The department may ascertain the facts regarding recordkeeping and payment penalties in lieu of more elaborate proceedings under this chapter.

[1991 c 339 ยง 8.]

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