§ 82.32.320. Revenue to state treasurer -- Allocation for return or payment for less than the full amount due
The department of revenue, on the next business day following the receipt of any payments hereunder, shall transmit them to the state treasurer, taking his or her receipt therefor. If a return or payment is submitted with less than the full amount of all taxes, interest, and penalties due, the department may allocate payments among applicable funds so as to minimize administrative costs to the extent practicable.
[1995 c 318 § 7; 1975 1st ex.s. c 278 § 92; 1961 c 15 § 82.32.320. Prior: 1935 c 180 § 209; RRS § 8370-209.]
Notes:
Effective date -- 1995 c 318: See note following RCW 82.04.030.
Construction -- Severability -- 1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Sections: Previous 82.32.265 82.32.270 82.32.280 82.32.290 82.32.291 82.32.300 82.32.310 82.32.320 82.32.330 82.32.340 82.32.350 82.32.360 82.32.380 82.32.390 82.32.392 Next
Last modified: April 7, 2009