Wash. Rev. Code » Title 83 · Chapter 83.100
Revised Code of Washington

Wash. Rev. Code § 83.100.070 (2026)

Interest on amount due—Penalty for late filing—Exceptions—Rules

✓ current as of May 2026
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(1) For periods before January 2, 1997, any tax due under this chapter which is not paid by the due date under RCW 83.100.060(1) shall bear interest at the rate of twelve percent per annum from the date the tax is due until the date of payment.
(2) Interest imposed under this section for periods after January 1, 1997, shall be computed at the rate as computed under RCW 82.32.050(2). The rate so computed shall be adjusted on the first day of January of each year.
(3)(a) If the Washington return is not filed when due under RCW 83.100.050 and the person required to file the Washington return under RCW 83.100.050 voluntarily files the Washington return with the department before the department notifies the person in writing that the department has determined that the person has not filed a Washington return, no penalty is imposed on the person required to file the Washington return.
(b) If the Washington return is not filed when due under RCW 83.100.050 and the person required to file the Washington return under RCW 83.100.050 does not file a return with the department before the department notifies the person in writing that the department has determined that the person has not filed a Washington return, the person required to file the Washington return shall pay, in addition to interest, a penalty equal to five percent of the tax due for each month after the date the return is due until filed. However, in no instance may the penalty exceed the lesser of twenty-five percent of the tax due or one thousand five hundred dollars.
(c) If the department finds that a return due under this chapter has not been filed by the due date, and the delinquency was the result of circumstances beyond the control of the responsible person, the department shall waive or cancel any penalties imposed under this chapter with respect to the filing of such a tax return. The department shall adopt rules for the waiver or cancellation of the penalties imposed by this section.
[ 2005 c 516 s 7; 2000 c 105 s 1; 1997 c 136 s 1; 1996 c 149 s 13; 1988 c 64 s 8; 1981 2nd ex.s. c 7 s 83.100.070 (Initiative Measure No. 402, approved November 3, 1981).]

Notes:

Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
Effective date—2000 c 105: "This act takes effect July 1, 2000." [ 2000 c 105 s 2.]
Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.
Notes of Decisions
Cited in 2 cases, 1991–2019 · leading case: Dep't of Revenue v. Est. of Poehlmann, 818 P.2d 616 (Wash. Ct. App. 1991).
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Dep't of Revenue v. Est. of Poehlmann, 818 P.2d 616 (Wash. Ct. App. 1991). · cites it 3× “The plain meaning of former RCW 83.100.070 is that the described penalty must be paid, and that the State Department of Revenue has no authority to waive it.”
Scott Osborne, Est. Of Barbara Hagyard Mesdag, V State Dept Revenue (Wash. Ct. App. 2019). “RCW 83.100.070. In this case, the parties dispute on what date the tax on the QTIP came “due” and thus began accruing interest.”
— Wash. Rev. Code § 83.100.070(2) — 1 case
Dep't of Revenue v. Est. of Poehlmann, 818 P.2d 616 (Wash. Ct. App. 1991). “The plain meaning of former RCW 83.100.070 is that the described penalty must be paid, and that the State Department of Revenue has no authority to waive it.”
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