Washington § 82.32.057 - Application of interest to delinquent taxes — Extensions.

Full text of Washington Revised Code of Washington § 82.32.057 — Application of interest to delinquent taxes — Extensions., with citation guidance and answers to common questions.

§ 82.32.057. Application of interest to delinquent taxes — Extensions.

Except as otherwise provided in this chapter, interest applies to taxes that are not paid by the original due date even though the department has granted an extension as authorized under this chapter. However, the department may not assess penalties for late payment of any such tax that is paid in full by the extended due date.
[ 2022 c 282 s 1.]

Notes

Application—2022 c 282: "With regard to the imposition of interest, sections 1 and 2 of this act apply to taxes due under an extension granted by the department of revenue on or after January 1, 2023, except in cases where the department of revenue received the request for the extension before January 1, 2023." [ 2022 c 282 s 3.]
Effective date—2022 c 282: "Except for section 4 of this act, this act takes effect January 1, 2023." [ 2022 c 282 s 5.]

Source: official Washington text · Last verified 2026-08-27

Related Washington Legal Topics

Frequently Asked Questions About Washington § 82.32.057

What does Revised Code of Washington § 82.32.057 cover?

Section 82.32.057 ("Application of interest to delinquent taxes — Extensions.") 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 § 82.32.057?

A common citation format is "Revised Code of Washington § 82.32.057" (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 § 82.32.057 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.