WA People
BILL · 1991–92 SESSION · LATEST VERSION ESHB 1402

HB 1402: Excise tax penalties

Changing penalties and interest for tax evasion, refunds, and late payment.

Summary

  • For taxes due January 1, 1992, and thereafter, the interest rate on underpaid and late taxes is changed from 9 percent to a rate that is 2 percentage points above an average of the federal short-term rate. For refunds on taxes paid after January 1, 1992, the interest rate is changed from 3 percent to a rate that is 1 percentage point above an average of the federal short-term rate.

From the Substitute Senate Bill Report (SHB 1402), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · passed House, stalled in Senate
  1. IntroducedJan 28, 1991
  2. Out of committee
  3. Passed HouseMar 8, 1991
  4. Passed Senatestopped here
  5. Governor
  6. Law
Prime sponsor
Betty Morris (D-18)
Introduced
January 28, 1991 in the House
Last action
January 13, 1992
Requested by
State agency
Budget
Has a fiscal note
Versions
HB 1402, ESHB 1402

Sponsors

Prime sponsor: Betty Morris (D-18)

6 co-sponsors (3 Democrats, 3 Republicans)

Jeffrey Holland R-47Arthur Wang D-27John Wynne R-39Steve Van Luven R-48Val Ogden D-49Karen Fraser D-22

Votes

House · Final Passage

March 8, 1991
Version voted on: ESHB 1402
96 Yea 0 Nay 0 Absent 2 Excused
PartyYeaNayAbsentExcused
Democrat56002
Republican40000
How each member voted

Yea (96)

Excused (2)

Permalink to this vote

History

The Legislature's online data doesn't include step-by-step history for sessions before 2001. Its final status is shown above, and the official bill page may have more.

HB 1402 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

Report wrong or missing information on this page