Washington Statutes

§ 35.102.080 — Computation of interest.

Washington § 35.102.080
JurisdictionWashington
Title 35CITIES AND TOWNS
Ch. 35.102MUNICIPAL BUSINESS AND OCCUPATION TAX

This text of Washington § 35.102.080 (Computation of interest.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wash. Rev. Code § 35.102.080 (2026).

Text

(1)A city that imposes a business and occupation tax shall compute interest charged a taxpayer on an underpaid tax or penalty in accordance with RCW 82.32.050 .
(2)A city that imposes a business and occupation tax shall compute interest paid on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with RCW 82.32.060 .

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Related

Group Health Co-Op. v. City of Seattle
189 P.3d 216 (Court of Appeals of Washington, 2008)
13 case citations
Group Health Cooperative v. City of Seattle
146 Wash. App. 80 (Court of Appeals of Washington, 2008)
9 case citations
Clark County Public Utility District No. 1 v. Department of Revenue
222 P.3d 1232 (Court of Appeals of Washington, 2009)
5 case citations
CLARK COUNTY PUD v. Dept. of Revenue
222 P.3d 1232 (Court of Appeals of Washington, 2010)

Legislative History

[2003 c 79 s 8.]

Nearby Sections

15
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Bluebook (online)
Washington § 35.102.080, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/35.102.080.