46.87.150 - Overpayment, underpayment -- Refund, additional charge. - Washington Statutes

Overpayment, underpayment — Refund, additional charge.

Whenever a person has been required to pay a fee or tax pursuant to this chapter that amounts to an overpayment of ten dollars or more, the person is entitled to a refund of the entire amount of such overpayment, regardless of whether or not a refund of the overpayment has been requested. Nothing in this subsection precludes anyone from applying for a refund of such overpayment if the overpayment is less than ten dollars. Conversely, if the department or its agents has failed to charge and collect the full amount of fees or taxes pursuant to this chapter, which underpayment is in the amount of ten dollars or more, the department shall charge and collect such additional amount as will constitute full payment of the fees and taxes due.

[1996 c 91 § 1; 1987 c 244 § 28.]

Notes: Effective date -- 1996 c 91: "This act takes effect July 1, 1996." [1996 c 91 § 5.]

Effective dates -- 1987 c 244: See note following RCW 46.87.010.