Washington § 82.32.190 - Stay of collection pending suit — Interest.

Full text of Washington Revised Code of Washington § 82.32.190 — Stay of collection pending suit — Interest., with citation guidance and answers to common questions.

§ 82.32.190. Stay of collection pending suit — Interest.

(1) The department, by its order, may hold in abeyance the collection of tax from any taxpayer or any group of taxpayers when a question bearing on their liability for tax hereunder is pending before the courts. The department may impose such conditions as may be deemed just and equitable and shall require the payment of interest at the rate of three-quarters of one percent of the amount of the tax for each thirty days or portion thereof from the date upon which such tax became due until the date of payment.
(2) Interest imposed under this section for periods after January 1, 1997, shall be computed on a daily basis at the rate as computed under RCW 82.32.050(2). The rate so computed shall be adjusted on the first day of January of each year. Interest for taxes held in abeyance under this section before January 1, 1997, but outstanding after January 1, 1997, shall not be recalculated but shall remain at three-quarters of one percent per each thirty days or portion thereof.
[ 1996 c 149 s 3; 1971 ex.s. c 299 s 21; 1965 ex.s. c 141 s 6; 1961 c 15 s 82.32.190. Prior: 1937 c 227 s 19; 1935 c 180 s 200; RRS s 8370-200.]

Notes

Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.
Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.

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

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Frequently Asked Questions About Washington § 82.32.190

What does Revised Code of Washington § 82.32.190 cover?

Section 82.32.190 ("Stay of collection pending suit — Interest.") 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 § 82.32.190?

A common citation format is "Revised Code of Washington § 82.32.190" (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.

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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.

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