WSR 16-08-076

INTERPRETIVE STATEMENT

[Filed April 4, 2016, 2:29 p.m.]

The department of revenue has reissued the following excise tax advisory (ETA):

This ETA explains the application of the substantial underpayment penalty. The ETA has been amended to update terminology consistent with the language found in WAC 458-20-100 Informal administrative reviews.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Kevin Dixon

Tax Policy Manager

Rules Coordinator