82.36.375 - Time limitation on erroneous payment credits or refunds and notices of additional tax. - Washington Statutes

Time limitation on erroneous payment credits or refunds and notices of additional tax.

Unless otherwise provided, any credit for erroneous overpayment of tax made by a licensee to be taken on a subsequent return or any claim of refund for tax erroneously overpaid by a licensee, pursuant to the provisions of RCW 82.36.090, must be so taken within five years after the date on which the overpayment was made to the state. Failure to take such credit or claim such refund within the time prescribed in this section shall constitute waiver of any and all demands against this state on account of overpayment hereunder.

     Except in the case of a fraudulent report or neglect or refusal to make a report every notice of additional tax, penalty or interest assessed hereunder shall be served on the licensee within five years from the date upon which such additional taxes became due.

[1998 c 176 § 44; 1965 ex.s. c 79 § 16.]