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Washington Governor Extends DOR Waivers Once More

Dated Jan. 25, 2021

Citations: 20-20.11

SUMMARY BY TAX ANALYSTS

Washington Gov. Jay Inslee (D) issued a proclamation once again extending a previously issued proclamation that ordered waivers of penalties, fees, and interest imposed by the Department of Revenue on taxpayers affected by COVID-19; the relief is in place until rescinded or until the declaration of emergency is lifted, whichever occurs first.

PROCLAMATION BY THE GOVERNOR
AMENDING AND EXTENDING
PROCLAMATIONS 20-05 and 20-20, et seq.

Department of Revenue — Relief from Penalties, Fees, Interest, Due Dates

WHEREAS, on February 29, 2020, I issued Proclamation 20-05, proclaiming a State of Emergency for all counties throughout the state of Washington as a result of the coronavirus disease 2019 (COVID-19) outbreak in the United States and confirmed person-to-person spread of COVID-19 in Washington State; and

WHEREAS, as a result of the continued worldwide spread of COVID-19, its significant progression in Washington State, and the high risk it poses to our most vulnerable populations, I have subsequently issued numerous amendatory proclamations, exercising my emergency powers under RCW 43.06.220 by prohibiting certain activities and waiving and suspending specified laws and regulations; and

WHEREAS, the COVID-19 disease, caused by a virus that spreads easily from person to person which may result in serious illness or death and has been classified by the World Health Organization as a worldwide pandemic, continues to broadly spread throughout Washington State, seriously increasing the threat of serious associated health risks statewide; and

WHEREAS, the COVID-19 pandemic has caused a sustained economic slowdown for Washington State, resulting in layoffs and reduced work hours for a significant percentage of our workforce and reductions in business activity impacting our commercial sectors that support our State's economic vitality, including severe impacts to the large number of small businesses that make Washington State's economy thrive; and

WHEREAS, as a result of the global COVID-19 pandemic, a large percentage of Washington State businesses and taxpayers continue to suffer significant economic hardship, and in many cases their financial resources have become limited; and

WHEREAS, on March 18, 2020, I issued Proclamation 20-20, waiving and suspending laws and rules relating to tax penalties, fees, interest, and due dates in order to provide tax relief through the Department of Revenue; and

WHEREAS, under the provisions of RCW 43.06.220(4), the statutory waivers and suspensions of Proclamation 20-20, et seq., have been periodically extended by the leadership of the Washington State Senate and House of Representatives, and which I subsequently acknowledged and similarly extended the prohibitions therein in subsequent sequentially numbered proclamations; and

WHEREAS, on January 15, 2021, under the provisions of RCW 43.06.220(4), the statutory waivers and suspensions of Proclamation 20-20, et seq., were extended by Senate Concurrent Resolution 8402 until the termination of the state of emergency pursuant to RCW 43.06.210, or until rescinded, whichever occurs first; and

WHEREAS, to fully extend Proclamations 20-20, et seq. it is also necessary for me to extend the prohibitions therein; and

WHEREAS, the worldwide COVID-19 pandemic and its progression in Washington State continues to threaten the life and health of our people as well as the economy of Washington State, and remains a public disaster affecting life, health, property or the public peace; and

WHEREAS, the Washington State Department of Health continues to maintain a Public Health Incident Management Team in coordination with the State Emergency Operations Center and other supporting state agencies to manage the public health aspects of the incident; and

WHEREAS, the Washington State Military Department Emergency Management Division, through the State Emergency Operations Center, continues coordinating resources across state government to support the Department of Health and local health officials in alleviating the impacts to people, property, and infrastructure, and continues coordinating with the Department of Health in assessing the impacts and long-term effects of the incident on Washington State and its people.

NOW, THEREFORE, I, Jay Inslee, Governor of the state of Washington, as a result of the above-noted situation, and under Chapters 38.08, 38.52 and 43.06 RCW, do hereby proclaim that a State of Emergency continues to exist in all counties of Washington State, that Proclamation 20-05 and all amendments thereto remain in effect as otherwise amended, and that Proclamations 20-20, et seq., are amended to (1) recognize the extension of statutory waivers and suspensions therein by the Washington State Legislature until termination of the state of emergency pursuant to RCW 43.06.210, or until rescinded, whichever occurs first and (2) similarly extend the prohibitions therein until termination of the state of emergency pursuant to RCW 43.06.210, or until rescinded.

I again direct that the plans and procedures of the Washington State Comprehensive Emergency Management Plan be implemented throughout state government. State agencies and departments are directed to continue utilizing state resources and doing everything reasonably possible to support implementation of the Washington State Comprehensive Emergency Management Plan and to assist affected political subdivisions in an effort to respond to and recover from the COVID-19 pandemic.

I continue to order into active state service the organized militia of Washington State to include the National Guard and the State Guard, or such part thereof as may be necessary in the opinion of The Adjutant General to address the circumstances described above, to perform such duties as directed by competent authority of the Washington State Military Department in addressing the outbreak. Additionally, I continue to direct the Department of Health, the Washington State Military Department Emergency Management Division, and other agencies to identify and provide appropriate personnel for conducting necessary and ongoing incident related assessments.

Violators of this order may be subject to criminal penalties pursuant to RCW 43.06.220(5).

Signed and sealed with the official seal of the state of Washington on this 19th day of January, A.D., Two Thousand and Twenty-One at Olympia, Washington.

By: Jay Inslee, Governor

BY THE GOVERNOR:

Secretary of State

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