6.05.090 Underpayment of tax, interest or penalty – Interest – Limitations.
A. If, upon examination of any returns, or from other information obtained by the director, it appears that a tax or penalty less than that properly due has been paid, the director shall assess the additional amount found to be due and shall add thereto interest on the tax only. The director shall notify the person by mail of the additional amount, which shall become due and shall be paid in full within 30 days from the date of the notice, or within such time as the director may provide in writing.
B. Interest Due. The director shall compute interest in accordance with RCW 82.32.050 as it now exists or as it may hereafter be amended. If this subsection is held to be invalid, then the provisions of RCW 82.32.050 existing at the effective date of the ordinance codified in this chapter shall apply.
C. The director shall not assess, or correct an assessment for, additional taxes, penalties, or interest due more than four years after the close of the calendar year in which they were due, except that the director may issue an assessment:
1. Against a person who is not currently registered or licensed or has not filed a tax return as required by this chapter for taxes due within the period commencing 10 years prior to the close of the calendar year in which the person was contacted in writing by the director.
2. Against a person that has committed fraud or who misrepresented a material fact; or
3. Against a person that has executed a written waiver of such limitations. [Ord. 2007-12-100; Ord. 2002-12-106].