Washington § 84.16.036 - Default valuation by department of revenue — Penalty — Estoppel.

Full text of Washington Revised Code of Washington § 84.16.036 — Default valuation by department of revenue — Penalty — Estoppel., with citation guidance and answers to common questions.

§ 84.16.036. Default valuation by department of revenue — Penalty — Estoppel.

(1) If any company shall fail to comply with the provisions of RCW 84.16.020, the department shall add to the value of such company, as a penalty for such failure, five percent for every thirty days or fraction thereof, not to exceed ten percent, that the company fails to comply.

(2) If any company, or its officer or agent, shall refuse or neglect to make any report required by this chapter, or by the department of revenue, or shall refuse or neglect to permit an inspection and examination of its records, books, accounts, papers or property requested by the department of revenue, or shall refuse or neglect to appear before the department in obedience to a summons, the department shall inform itself the best it may of the matters to be known, in order to discharge its duties with respect to valuation and assessment of the property of such company; and the department shall add to the value so ascertained twenty-five percent as a penalty for the failure or refusal of such company to make its report and such company shall be estopped to question or impeach the assessment of the department of revenue in any hearing or proceeding thereafter. Such penalty shall be in lieu of the penalty provided for in subsection (1) of this section.

(3) The department shall waive or cancel the penalty imposed under subsection (1) of this section for good cause shown.

(4) The department shall waive or cancel the penalty imposed under subsection (1) of this section when the circumstances under which the failure to materially comply with the provisions of RCW 84.16.020 do not qualify for waiver or cancellation under subsection (3) of this section if:

(a) The company fully complies with the reporting provisions of RCW 84.16.020 within thirty days of the due date; and

(b) The company has timely complied with the provisions of RCW 84.16.020 for the previous two calendar years. The requirement that a company has timely complied with the provisions of RCW 84.16.020 for the previous two calendar years is waived for any calendar year in which the company was not required to comply with the provisions of RCW 84.16.020.

[ 2007 c 111 s 202; 1984 c 132 s 3; 1975 1st ex.s. c 278 s 178; 1961 c 15 s 84.16.036. Prior: 1933 c 146 s 6; RRS s 11172-6; prior: 1907 c 36 ss 5, 6. Formerly RCW 84.16.080.]

Notes

Application—2007 c 111 ss 201 and 202: See note following RCW 84.12.260.

Part headings not law—2007 c 111: See note following RCW 82.16.120.

Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

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

Frequently Asked Questions About Washington § 84.16.036

What does Revised Code of Washington § 84.16.036 cover?

Section 84.16.036 ("Default valuation by department of revenue — Penalty — Estoppel.") 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 § 84.16.036?

A common citation format is "Revised Code of Washington § 84.16.036" (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 § 84.16.036 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

Official text of § 84.16.036 at the Washington source

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.