Wash. Rev. Code » Title 35 · Chapter 35.102
Revised Code of Washington

Wash. Rev. Code § 35.102.080 (2026)

Computation of interest

✓ current as of May 2026
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(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 s 8.]
Notes of Decisions
Cited in 4 cases, 2008–2010 · leading case: Grp. Health Co-Op. v. City of Seattle, 189 P.3d 216 (Wash. Ct. App. 2008).
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Grp. Health Co-Op. v. City of Seattle, 189 P.3d 216 (Wash. Ct. App. 2008). · cites it 16× “RCW 35.102.080. RCW 82.32.050 and .060, in turn, set the under- and overpayment interest rates for the state's separate B & O tax.”
Grp. Health Coop. v. City of Seattle, 146 Wash. App. 80 (Wash. Ct. App. 2008). · cites it 15× “RCW 35.102.080. RCW 82.32.050 and .060, in turn, set the under- and overpayment interest rates for the State’s separate B&O tax.”
Clark Cnty. Pub. Util. Dist. No. 1 v. Dep't of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2009). “See RCW 35.102.080 (municipal business and occupation tax); RCW 82.”
CLARK Cnty. PUD v. Dept. of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2010). “See RCW 35.102.080 (municipal business and occupation tax); RCW 82.”
— Wash. Rev. Code § 35.102.080(2) — 2 cases
Grp. Health Co-Op. v. City of Seattle, 189 P.3d 216 (Wash. Ct. App. 2008). “RCW 35.102.080. RCW 82.32.050 and .060, in turn, set the under- and overpayment interest rates for the state's separate B & O tax.”
Grp. Health Coop. v. City of Seattle, 146 Wash. App. 80 (Wash. Ct. App. 2008). “RCW 35.102.080. RCW 82.32.050 and .060, in turn, set the under- and overpayment interest rates for the State’s separate B&O tax.”
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