State Codes and Statutes
Statutes > Washington > Title-82 > 82-36 > 82-36-040Payment of tax — Penalty for delinquency.
If payment of any tax due is not received by the due date, there shall be assessed a penalty of two percent of the amount of the tax.
[1991 c 339 § 2; 1989 c 378 § 24; 1987 c 174 § 4; 1977 c 28 § 1; 1961 c 15 § 82.36.040. Prior: 1957 c 247 § 3; 1955 c 207 § 3; prior: 1953 c 151 § 1; 1943 c 84 § 2, part; 1933 c 58 § 8, part; Rem. Supp. 1943 § 8327-8, part; prior: 1923 c 81 § 3, part; 1921 c 173 § 5, part.]
Notes: Effective date -- 1987 c 174: See note following RCW 82.36.010.
