{"data":{"id":"us-wa/rcw-35.102.080","jurisdiction":"us-wa","citation":"RCW 35.102.080","heading":"Computation of interest.","body":"(1) A city that imposes a business and occupation tax shall compute interest charged a taxpayer on an underpaid tax or penalty in accordance with RCW 82.32.050.\n(2) A city that imposes a business and occupation tax shall compute interest paid on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with RCW 82.32.060.","path":["Title 35","Chapter 35.102"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=35.102.080","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T02:14:41Z","sha256":"e60b63550c614df1112698b59fdc33736a81490c1f4434be9bc0cd595a8bb6c4","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-35.102.070","next":"us-wa/rcw-35.102.090"},"notice":"GroundRules: Original legal text. Not legal advice."}