| Passed by the House March 8, 2008 Yeas 93 ________________________________________ Speaker of the House of Representatives Passed by the Senate March 5, 2008 Yeas 47 ________________________________________ President of the Senate | I, Barbara Baker, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 3283 as passed by the House of Representatives and the Senate on the dates hereon set forth. ________________________________________ Chief Clerk | |
| Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
| State of Washington | 60th Legislature | 2008 Regular Session |
READ FIRST TIME 02/12/08.
AN ACT Relating to relieving active duty military personnel of interest and penalties on delinquent excise taxes; and adding a new section to chapter 82.32 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 A new section is added to chapter 82.32 RCW
to read as follows:
(1) Subject to the requirements in subsections (2) through (4) of
this section, the department shall waive or cancel interest and
penalties imposed under this chapter if the interest and penalties are:
(a) Imposed during any period of armed conflict; and
(b) Imposed on a taxpayer where a majority owner of the taxpayer is
an individual who is on active duty in the military, and the individual
is participating in a conflict and assigned to a duty station outside
the territorial boundaries of the United States.
(2) To receive a waiver or cancellation of interest and penalties
under this section, the taxpayer must submit to the department a copy
of the individual's deployment orders for deployment outside the
territorial boundaries of the United States.
(3) The department may not waive or cancel interest and penalties
under this section if the gross income of the business exceeded one
million dollars in the calendar year prior to the individual's initial
deployment outside the United States for the armed conflict. The
department may not waive or cancel interest and penalties under this
section for a taxpayer for more than twenty-four months.
(4) During any period of armed conflict, for any notice sent to a
taxpayer that requires a payment of interest, penalties, or both, the
notice must clearly indicate on or in the notice that interest and
penalties may be waived under this section for qualifying taxpayers.