3.62.080 Waiver of penalties and interest.
A. The director may waive penalties or interest otherwise required by this chapter or by Chapter 3.40, 3.41, 3.42, 3.52, 3.80, 3.84 or 3.88 ACC if a taxpayer’s failure to pay required taxes when due was caused by circumstances beyond the taxpayer’s control.
B. A taxpayer may submit a written request to the director for the waiver of penalties or interest under this section within 30 days after the finance department mails the taxpayer a notice that penalties are due. The request must contain facts supporting a waiver under this section. In all cases the burden of producing facts rests upon the taxpayer.
C. The director may waive or cancel a penalty imposed when a taxpayer is ineligible for a penalty waiver or cancellation under subsection A of this section, if:
1. Was not licensed and filing returns;
2. The taxpayer has timely filed all tax returns and paid all required taxes due under those RCW sections for 24 months immediately preceding the period for which the waiver was requested.
D. The director may also waive or cancel interest imposed under this chapter if:
1. The timing of the taxpayer’s tax payment was in direct reliance on written instructions from the director to the taxpayer; or
2. The timing of a taxpayer’s assessment deficiency payment was based on a due date established for the sole convenience of the director.
E. The director may adopt rules for the waiver or cancellation of penalties and interest under this section. (Ord. 6921 § 1 (Exh. A), 2023.)