Section 35.102.080. Computation of interest.

Latest version.

(1) A city that imposes a business and occupation tax shall compute interest charged a taxpayer on an underpaid tax or penalty in accordance with RCW 82.32.050.

(2) A city that imposes a business and occupation tax shall compute interest paid on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with RCW 82.32.060.

[ 2003 c 79 § 8.]

2003 c 79 § 8.

                    
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