Washington § 82.32.320 - Revenue to state treasurer — Allocation for return or payment for less than the full amount due.

Full text of Washington Revised Code of Washington § 82.32.320 — Revenue to state treasurer — Allocation for return or payment for less than the full amount due., with citation guidance and answers to common questions.

§ 82.32.320. Revenue to state treasurer — Allocation for return or payment for less than the full amount due.

The department of revenue, on the next business day following the receipt of any payments hereunder, shall transmit them to the state treasurer, taking his or her receipt therefor. If a return or payment is submitted with less than the full amount of all taxes, interest, and penalties due, the department may allocate payments among applicable funds so as to minimize administrative costs to the extent practicable.
[ 1995 c 318 s 7; 1975 1st ex.s. c 278 s 92; 1961 c 15 s 82.32.320. Prior: 1935 c 180 s 209; RRS s 8370-209.]

Notes

Effective date—1995 c 318: See note following RCW 82.04.030.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

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

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Frequently Asked Questions About Washington § 82.32.320

What does Revised Code of Washington § 82.32.320 cover?

Section 82.32.320 ("Revenue to state treasurer — Allocation for return or payment for less than the full amount due.") 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 § 82.32.320?

A common citation format is "Revised Code of Washington § 82.32.320" (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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