# RCW 82.32.055: RCW 82.32.055: Interest and penalties—Waiver for military personnel

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S055

## Section

- **Citation:** RCW 82.32.055
- **Heading:** RCW 82.32.055: Interest and penalties—Waiver for military personnel
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 32 / Section 055

## Text

(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.

## Nearby sections

- [RCW 82.32.010 RCW 82.32.010: Application of chapter stated.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S010.md)
- [RCW 82.32.020 RCW 82.32.020: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S020.md)
- [RCW 82.32.023 RCW 82.32.023: Definition of product for agreement purposes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S023.md)
- [RCW 82.32.026 RCW 82.32.026: Registration—Seller's agent—Streamlined sales and use tax agreement.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S026.md)
- [RCW 82.32.030 RCW 82.32.030: Registration certificates—Threshold levels—Central registration system.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S030.md)
- [RCW 82.32.033 RCW 82.32.033: Registration certificates—Special events—Promoter's duties—Penalties—Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S033.md)
- [RCW 82.32.045 RCW 82.32.045: Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S045.md)
- [RCW 82.32.050 RCW 82.32.050: Deficient tax or penalty payments—Notice—Interest—Limitations—Time extension or correction of an assessment during state of emergency.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S050.md)
- [RCW 82.32.052 RCW 82.32.052: Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S052.md)
- [RCW 82.32.055 RCW 82.32.055: Interest and penalties—Waiver for military personnel.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S055.md)
- [RCW 82.32.057 RCW 82.32.057: Application of interest to delinquent taxes—Extensions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S057.md)
- [RCW 82.32.060 RCW 82.32.060: Excess payment of tax, penalty, or interest—Credit or refund—Payment of judgments for refund.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S060.md)
- [RCW 82.32.062 RCW 82.32.062: Additional offset for excess payment of sales tax.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S062.md)
- [RCW 82.32.065 RCW 82.32.065: Tax refund to consumer under new motor vehicle warranty laws—Credit or refund to new motor vehicle manufacturer.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S065.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S055. Check the current official text before relying on it. Not legal advice.