Washington § 82.87.115 - Payment of tax prior to due date.

Full text of Washington Revised Code of Washington § 82.87.115 — Payment of tax prior to due date., with citation guidance and answers to common questions.

§ 82.87.115. Payment of tax prior to due date.

(1) A taxpayer owing tax under this chapter for a taxable year may submit payment of the tax beginning six months before the due date for filing and payment for that taxable year. Payments must still be in the manner and form prescribed by the department.
(2) Interest may not be assessed for the time period before the due date if the department determines that the taxpayer overpaid the taxes owed for that taxable year and is entitled to a remittance.
[ 2026 c 191 s 1.]

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

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Frequently Asked Questions About Washington § 82.87.115

What does Revised Code of Washington § 82.87.115 cover?

Section 82.87.115 ("Payment of tax prior to due date.") 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 § 82.87.115?

A common citation format is "Revised Code of Washington § 82.87.115" (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 § 82.87.115 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.