RCW 35.102.080
Computation of interest.
(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.
[ 2003 c 79 § 8.]
Structure Revised Code of Washington
Chapter 35.102 - Municipal Business and Occupation Tax.
35.102.020 - Limited scope—Utility businesses.
35.102.040 - Model ordinance—Mandatory provisions.
35.102.060 - Multiple taxation—Credit system.
35.102.070 - Reporting frequency.
35.102.080 - Computation of interest.
35.102.120 - Definitions—Tax classifications.
35.102.130 - Allocation and apportionment of income.
35.102.1301 - Municipal business and occupation tax—Study of potential net fiscal impacts.
35.102.140 - Municipal business and occupation tax—Implementation by cities—Contingent authority.
35.102.145 - Municipal business and occupation tax—Confidentiality, privilege, and disclosure.
35.102.150 - Allocation of income—Printing and publishing activities.
35.102.160 - Professional employer organizations—Tax deduction.