Full text of Washington Revised Code of Washington § 83.100.070 — Interest on amount due — Penalty for late filing — Exceptions — Rules., with citation guidance and answers to common questions.
§ 83.100.070. Interest on amount due — Penalty for late filing — Exceptions — Rules.
(1) For periods before January 2, 1997, any tax due under this chapter which is not paid by the due date under RCW
83.100.060(1) shall bear interest at the rate of twelve percent per annum from the date the tax is due until the date of payment.
(2) Interest imposed under this section for periods after January 1, 1997, shall be computed 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.
(3)(a) If the Washington return is not filed when due under RCW
83.100.050 and the person required to file the Washington return under RCW
83.100.050 voluntarily files the Washington return with the department before the department notifies the person in writing that the department has determined that the person has not filed a Washington return, no penalty is imposed on the person required to file the Washington return.
(b) If the Washington return is not filed when due under RCW
83.100.050 and the person required to file the Washington return under RCW
83.100.050 does not file a return with the department before the department notifies the person in writing that the department has determined that the person has not filed a Washington return, the person required to file the Washington return shall pay, in addition to interest, a penalty equal to five percent of the tax due for each month after the date the return is due until filed. However, in no instance may the penalty exceed the lesser of twenty-five percent of the tax due or one thousand five hundred dollars.
(c) If the department finds that a return due under this chapter has not been filed by the due date, and the delinquency was the result of circumstances beyond the control of the responsible person, the department shall waive or cancel any penalties imposed under this chapter with respect to the filing of such a tax return. The department shall adopt rules for the waiver or cancellation of the penalties imposed by this section.
Notes
Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW
83.100.040.
Effective date—2000 c 105: "This act takes effect July 1, 2000." [
2000 c 105 s 2.]
Findings—Intent—Effective date—1996 c 149: See notes following RCW
82.32.050.
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 83.100.070
What does Revised Code of Washington § 83.100.070 cover?
Section 83.100.070 ("Interest on amount due — Penalty for late filing — Exceptions — Rules.") 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 § 83.100.070?
A common citation format is "Revised Code of Washington § 83.100.070" (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 § 83.100.070 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
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