WAC 308-77-103. Mitigation of penalties and interest

(1) What fee, penalty or interest may be mitigated or reduced? The department may mitigate fees, penalties, or interest from: • Late or missing fuel tax returns; • Unpaid or underpaid taxes; • Incomplete records to support reported fuel usage; • License reinstatement fees; • Assessments; or • Unlawful use of dyed special fuel. (2) How will the department make the decision? The department may review records, account history, or other information.