Washington Code 46.87.150 – Overpayment, underpayment — Refund, additional amount owed
Current as of: 2023 | Check for updates
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If a person pays a fee or tax that amounts to an overpayment of ten dollars or more, the person is entitled to a refund of the entire amount of the overpayment, regardless of whether or not a refund has been requested. This subsection does not preclude a person from applying for a refund of an overpayment if the overpayment is less than ten dollars. If the department or its agents fail to assess and collect the full amount of fees or taxes owed, which underpayment is ten dollars or more, the department must collect the additional amount owed.
NOTES:
Effective date—2015 c 228: See note following RCW 46.87.010.
Effective date—1996 c 91: “This act takes effect July 1, 1996.” [ 1996 c 91 § 5.]
Effective dates—1987 c 244: See note following RCW 46.87.010.
Terms Used In Washington Code 46.87.150
- Department: means the department of licensing. See Washington Code 46.87.020
- Person: means any individual, partnership, association, public or private corporation, limited liability company, or other type of legal or commercial entity, including its members, managers, partners, directors, or officers. See Washington Code 46.87.020