Revised Code of Washington

Wash. Rev. Code § 54.28.060 (2026)

Interest

✓ current as of May 2026

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Interest at the rate as computed under RCW 82.32.050(2) shall be added to the tax hereby imposed from the due date until the date of payment. The tax shall constitute a debt to the state and may be collected as such.

[ 1996 c 149 s 12; 1957 c 278 s 6. Prior: 1949 c 227 s 1(e); 1947 c 259 s 1(e); 1941 c 245 s 2(e); Rem. Supp. 1949 s 11616-2(e).]

Notes:

Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.

Notes of Decisions

Cited in 2 cases, 2009–2010 · leading case: Clark Cnty. Pub. Util. Dist. No. 1 v. Dep't of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2009).

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Clark Cnty. Pub. Util. Dist. No. 1 v. Dep't of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2009). “RCW 54.28.060. ¶50 This single reference to Title 82 RCW does not support the Districts’ argument that the privilege taxes imposed under RCW 54.”

CLARK Cnty. PUD v. Dept. of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2010). “RCW 54.28.060. ¶ 50 This single reference to Title 82 does not support the Districts' argument that the privilege taxes imposed under RCW 54.”

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