WAC 192-310-025. How are payments applied?

(1) A payment received with a tax report will be applied to the quarter for which the report is filed. A payment exceeding the legal fees, penalties, interests and taxes due for that quarter will be applied to any other debt as provided in subsection (2). If no debt exists, a credit statement will be issued for any overpayments. (2) If a payment is received separately from a tax report, the payment will be applied in the following order of priority. It will first be applied to the current quarter if a balance is owed for that quarter, then to the previous quarter if a balance is owed for that quarter, then beginning with the oldest quarter in which a balance is owed: (a) Costs of audit and collection; (b) Penalties for willful misrepresentation of payroll; (c) Lien fees; (d) Warrant fees, surcharges, and fees for nonsufficient funds (NSF) on checks; (e) Penalties for knowingly failing to register with the department; (f) Penalties for late tax reports; (g) Penalties for incomplete reporting; (h) Penalties for reporting using incorrect format; (i) Penalties for failure to maintain records (RCW 50.12.070 (3)) or other penalties not otherwise specified here; (j) Penalties for late tax payments; (k) Interest charges; and (l) Tax payments.