Det. No. 06-0088, 26 WTD 201 (2007) - Out-of-state manufacturer that was on active nonreporting status petitions for waiver of penalties because it was unaware it continued to have nexus with Washington and failed to qualify for that status. We conclude that lack of knowledge of Washington tax obligations is not grounds for waiver of the late payment and assessment penalties and deny the petition with respect to those penalties. However, we conclude that the negligent penalty does not apply and grant the petition with respect to that penalty.
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