| Washington State House of Representatives Office of Program Research |
BILL ANALYSIS |
| Finance Committee | |
HB 3283
This analysis was prepared by non-partisan legislative staff for the use of legislative members in
their deliberations. This analysis is not a part of the legislation nor does it constitute a
statement of legislative intent.
Brief Description: Relieving active duty military personnel of interest and penalties on delinquent excise taxes.
Sponsors: Representatives Herrera, Takko, Orcutt, Hurst, Eddy, Sump, Ericks, Fromhold, McCoy, Hudgins, Kelley, Kessler, Dunn, Ormsby, Linville, Roach and McCune.
Brief Summary of Bill |
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Hearing Date: February 12, 2008.
Staff: Don Taylor (786-7388).
Background:
Current law provides a variety of penalties for late payment of state excise taxes and for failure to
file a tax return, failure to obtain a business registration, and failure to pay at least a substantial
portion of the tax that is due. Penalties also apply to assessments involving filing of a warrant
against the taxpayer and for intentional evasion. Interest is added to the amount of outstanding
taxes but not to the amount of any penalties that are assessed.
Summary of Bill:
Penalties or interest for state excise tax purposes may not be levied against any business in which
the majority owner is a member of the armed forces during the period in which the person: (1) is
on active duty, (2) is participating in an armed conflict, and (3) is assigned to a location outside
of the United States.
Appropriation: None.
Fiscal Note: Requested on February 7, 2008.
Effective Date: The bill takes effect 90 days after adjournment of session in which bill is passed.