Waiver or cancellation of penalties or interest — Rules.

RCW 82.32.105
in effect
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(1) If the department finds that the payment by a taxpayer of a tax less than that properly due or the failure of a taxpayer to pay any tax by the due date was the result of circumstances beyond the control of the taxpayer, the department must waive or cancel any penalties imposed under this chapter with respect to such tax. (2) The department must waive or cancel the penalty imposed under RCW 82.32.090 (1) when the circumstances under which the delinquency occurred do not qualify for waiver or cancellation under subsection (1) of this section if: (a) The taxpayer requests the waiver for a tax return required to be filed under RCW 54.28.040 , 82.32.045 , 82.14B.061 , 82.23B.020 , 82.29A.050 , or 84.33.086 ; and (b) The taxpayer has timely filed and remitted payment on all tax returns due for that tax program for a period of 24 months immediately preceding the period covered by the return for which the waiver is being requested. (3) The department must waive or cancel interest imposed under this chapter if: (a) The failure to timely pay the tax was the direct result of written instructions given the taxpayer by the department; or (b) The extension of a due date for payment of an assessment of deficiency was not at the request of the taxpayer and was for the sole convenience of the department. (4) The department must adopt rules for the waiver or cancellation of penalties and interest imposed by this chapter. (1) If the department finds that the payment by a taxpayer of a tax less than that properly due or the failure of a taxpayer to pay any tax by the due date was the result of circumstances beyond the control of the taxpayer, the department must waive or cancel any penalties imposed under this chapter with respect to such tax. (2) The department must waive or cancel the penalty imposed under RCW 82.32.090 (1) when the circumstances under which the delinquency occurred do not qualify for waiver or cancellation under subsection (1) of this section if: (a) The taxpayer requests the waiver for a tax return required to be filed under RCW 54.28.040 , 82.32.045 , 82.14B.061 , 82.23B.020 , 82.29A.050 , or 84.33.086 ; and (b) The taxpayer has timely filed and remitted payment on all tax returns due for that tax program for a period of 24 months immediately preceding the period covered by the return for which the waiver is being requested. (3) The department must waive or cancel interest imposed under this chapter if: (a) The failure to timely pay the tax was the direct result of written instructions given the taxpayer by the department; or (b) The extension of a due date for payment of an assessment of deficiency was not at the request of the taxpayer and was for the sole convenience of the department. (4) The department must adopt rules for the waiver or cancellation of penalties and interest imposed by this chapter.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=82.32&full=trueFetched: 6/29/2026
RCW 82.32.105 — Waiver or cancellation of penalties or interest — Rules | Revised Code of Washington | Corpus