Washington § 51.48.210 - Delinquent taxes.

Full text of Washington Revised Code of Washington § 51.48.210 — Delinquent taxes., with citation guidance and answers to common questions.

§ 51.48.210. Delinquent taxes.

If payment of any tax due is not received by the department by the due date, there shall be assessed a penalty of five percent of the amount of the tax for the first month or part thereof of delinquency; there shall be assessed a total penalty of ten percent of the amount of the tax for the second month or part thereof of delinquency; and there shall be assessed a total penalty of twenty percent of the amount of the tax for the third month or part thereof of delinquency. No penalty so added may be less than ten dollars. If a warrant is issued by the department for the collection of taxes, increases, and penalties, there shall be added thereto a penalty of five percent of the amount of the tax, but not less than five dollars nor greater than one hundred dollars. In addition, delinquent taxes shall bear interest at the rate of one percent of the delinquent amount per month or fraction thereof from and after the due date until payment, increases, and penalties are received by the department.
[ 1987 c 111 s 8; 1986 c 9 s 18.]

Notes

Conflict with federal requirements—Severability—Effective date—1987 c 111: See notes following RCW 50.12.220.

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Frequently Asked Questions About Washington § 51.48.210

What does Revised Code of Washington § 51.48.210 cover?

Section 51.48.210 ("Delinquent taxes.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 51.48.210?

A common citation format is "Revised Code of Washington § 51.48.210" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 51.48.210 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.