Qualifying Grants – National emergency or state of emergency

From the 2024 DOR Tax Exemption Study

Det. No. 17-0014, 36 WTD 364 (June 30, 2017) 366 taxpayer to mail the tax return or payment sufficiently in advance of the due date to assure that the postmark date is timely. Rule 228(4)(b). The Department must impose interest and penalties when the conditions for imposing them are present. RCW 82.32.090; Det. No. 01-193, 21 WTD 264 (2002); Det. No. 99-279, 20 WTD 149 (2001). The Department has limited authority to waive or cancel penalties. RCW 82.32.105. The Department’s authority to waive the assessment penalty, under RCW 82.32.090(2), is limited to situations where the penalties arose from “circumstances beyond the control of the taxpayer.” Rule 228, the same rule that unambiguously deems a payment received on the postmark date, explains when “circumstances beyond the control of the taxpayer” are present. It states: The circumstances beyond the control of the taxpayer must actually cause the late payment. Circumstances beyond the control of the taxpayer are generally those which are immediate, unexpected, or in the nature of an emergency. Such circumstances result in the taxpayer not having reasonable time or opportunity to obtain an extension of the due date or otherwise time