Delinquent tax rates

Description
The proposed amendment to WAC 192-320-036 will implement a more flexible approach when the department determines whether the delinquent tax rate should be assessed on an employer. It will also clarify the department’s authority to retroactively apply the delinquent tax rate.

Public hearing
Thursday, June 8, 2017, 10:30 a.m.
Transcript

Documents
CR 101 | CR 102 | CR 103 | Final rule

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