Wash. Rev. Code » Title 82 · Chapter 82.32
Revised Code of Washington

Wash. Rev. Code § 82.32.105 (2026)

✓ current as of May 2026
Find cases: SyfertCases citing this section WA-LEGapp.leg.wa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
(1) If the department finds that the payment by a taxpayer of a tax less than that properly due or the failure of a taxpayer to pay any tax by the due date was the result of circumstances beyond the control of the taxpayer, the department must waive or cancel any penalties imposed under this chapter with respect to such tax.
(2) The department must waive or cancel the penalty imposed under RCW 82.32.090(1) when the circumstances under which the delinquency occurred do not qualify for waiver or cancellation under subsection (1) of this section if:
(a) The taxpayer requests the waiver for a tax return required to be filed under RCW 54.28.040, 82.32.045, 82.14B.061, 82.23B.020, 82.29A.050, or 84.33.086; and
(b) The taxpayer has timely filed and remitted payment on all tax returns due for that tax program for a period of 24 months immediately preceding the period covered by the return for which the waiver is being requested.
(3) The department must waive or cancel interest imposed under this chapter if:
(a) The failure to timely pay the tax was the direct result of written instructions given the taxpayer by the department; or
(b) The extension of a due date for payment of an assessment of deficiency was not at the request of the taxpayer and was for the sole convenience of the department.
(4) The department must adopt rules for the waiver or cancellation of penalties and interest imposed by this chapter.
[ 2023 c 374 s 13; 2017 c 323 s 106; 1998 c 304 s 13; 1996 c 149 s 17; 1975 1st ex.s. c 278 s 78; 1965 ex.s. c 141 s 8.]

Notes:

Effective dates—2017 c 323 ss 101-109: See note following RCW 54.28.125.
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Findings—Effective dates—1998 c 304: See notes following RCW 82.14B.020.
Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 2010–2023 · leading case: Skagit Cnty. Pub. Hosp. Dist. No. 1 v. Dep't of Revenue, 158 Wash. App. 426 (Wash. Ct. App. 2010).
Sort: Relevance Newest Treatment
Skagit Cnty. Pub. Hosp. Dist. No. 1 v. Dep't of Revenue, 158 Wash. App. 426 (Wash. Ct. App. 2010). · cites it 10× “Circumstances Beyond the Taxpayer’s Control ¶55 RCW 82.32.105(1) also does not entitle Skagit Valley to a waiver of interest.”
Skagit Pub. Hosp. v. Dept. of Revenue, 242 P.3d 909 (Wash. Ct. App. 2010). · cites it 10× “Circumstances Beyond the Taxpayer's Control ¶ 54 RCW 82.32.105(1) also does not entitle Skagit Valley to a waiver of interest.”
DISH Network, LLC v. Dep't of Revenue (Wash. Ct. App. 2023). · cites it 9× “As a result, the trial court concluded the Department was required to waive penalties and interest pursuant to former RCW 82.32.105. 4 Substantial evidence supports the trial court’s findings and we agree with the court’s legal conclusions.”
Murphey v. Grass, 267 P.3d 376 (Wash. Ct. App. 2011). · cites it 2× “” 6 Murphey contended the misconduct constituted matters beyond his control warranting relief under RCW 82.32.105, which permits the Department to waive penalties resulting from circumstances outside the taxpayer’s control.”
— Wash. Rev. Code § 82.32.105(1) — 4 cases
Skagit Cnty. Pub. Hosp. Dist. No. 1 v. Dep't of Revenue, 158 Wash. App. 426 (Wash. Ct. App. 2010). “Circumstances Beyond the Taxpayer’s Control ¶55 RCW 82.32.105(1) also does not entitle Skagit Valley to a waiver of interest.”
Skagit Pub. Hosp. v. Dept. of Revenue, 242 P.3d 909 (Wash. Ct. App. 2010). “Circumstances Beyond the Taxpayer's Control ¶ 54 RCW 82.32.105(1) also does not entitle Skagit Valley to a waiver of interest.”
Murphey v. Grass, 267 P.3d 376 (Wash. Ct. App. 2011). “” 6 Murphey contended the misconduct constituted matters beyond his control warranting relief under RCW 82.32.105, which permits the Department to waive penalties resulting from circumstances outside the taxpayer’s control.”
DISH Network, LLC v. Dep't of Revenue (Wash. Ct. App. 2023). “As a result, the trial court concluded the Department was required to waive penalties and interest pursuant to former RCW 82.32.105. 4 Substantial evidence supports the trial court’s findings and we agree with the court’s legal conclusions.”
— Wash. Rev. Code § 82.32.105(3) — 2 cases
Skagit Cnty. Pub. Hosp. Dist. No. 1 v. Dep't of Revenue, 158 Wash. App. 426 (Wash. Ct. App. 2010). “Circumstances Beyond the Taxpayer’s Control ¶55 RCW 82.32.105(1) also does not entitle Skagit Valley to a waiver of interest.”
Skagit Pub. Hosp. v. Dept. of Revenue, 242 P.3d 909 (Wash. Ct. App. 2010). “Circumstances Beyond the Taxpayer's Control ¶ 54 RCW 82.32.105(1) also does not entitle Skagit Valley to a waiver of interest.”
— Wash. Rev. Code § 82.32.105(3)(a) — 3 cases
Skagit Cnty. Pub. Hosp. Dist. No. 1 v. Dep't of Revenue, 158 Wash. App. 426 (Wash. Ct. App. 2010). “Circumstances Beyond the Taxpayer’s Control ¶55 RCW 82.32.105(1) also does not entitle Skagit Valley to a waiver of interest.”
Skagit Pub. Hosp. v. Dept. of Revenue, 242 P.3d 909 (Wash. Ct. App. 2010). “Circumstances Beyond the Taxpayer's Control ¶ 54 RCW 82.32.105(1) also does not entitle Skagit Valley to a waiver of interest.”
DISH Network, LLC v. Dep't of Revenue (Wash. Ct. App. 2023). “As a result, the trial court concluded the Department was required to waive penalties and interest pursuant to former RCW 82.32.105. 4 Substantial evidence supports the trial court’s findings and we agree with the court’s legal conclusions.”
— Wash. Rev. Code § 82.32.105(3)(b) — 2 cases
Skagit Cnty. Pub. Hosp. Dist. No. 1 v. Dep't of Revenue, 158 Wash. App. 426 (Wash. Ct. App. 2010). “Circumstances Beyond the Taxpayer’s Control ¶55 RCW 82.32.105(1) also does not entitle Skagit Valley to a waiver of interest.”
Skagit Pub. Hosp. v. Dept. of Revenue, 242 P.3d 909 (Wash. Ct. App. 2010). “Circumstances Beyond the Taxpayer's Control ¶ 54 RCW 82.32.105(1) also does not entitle Skagit Valley to a waiver of interest.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.