Washington § 82.48.090 - Refund of excessive tax payment and interest.

Full text of Washington Revised Code of Washington § 82.48.090 — Refund of excessive tax payment and interest., with citation guidance and answers to common questions.

§ 82.48.090. Refund of excessive tax payment and interest.

In case a claim is made by any person that the person has paid an erroneously excessive amount of excise tax under this chapter, the person may apply to the department of transportation for a refund of the claimed excessive amount together with interest at the rate specified in RCW 82.32.060. The department of transportation shall review such application, and if it determines that an excess amount of tax has actually been paid by the taxpayer, such excess amount and interest at the rate specified in RCW 82.32.060 shall be refunded to the taxpayer by means of a voucher approved by the department of transportation and by the issuance of a state warrant drawn upon and payable from such funds as the legislature may provide for that purpose. No refund shall be allowed, however, unless application for the refund is filed with the department of transportation within ninety days after the claimed excessive excise tax was paid and the amount of the overpayment exceeds five dollars.
[ 1992 c 154 s 2; 1989 c 378 s 25; 1987 c 220 s 9; 1985 c 414 s 5; 1975 1st ex.s. c 278 s 96; 1961 c 15 s 82.48.090. Prior: 1949 c 49 s 9; Rem. Supp. 1949 s 11219-41.]

Notes

Effective date—1992 c 154: See note following RCW 82.48.020.
Severability—1987 c 220: See note following RCW 47.68.230.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.48.090

What does Revised Code of Washington § 82.48.090 cover?

Section 82.48.090 ("Refund of excessive tax payment and interest.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.48.090?

A common citation format is "Revised Code of Washington § 82.48.090" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.48.090 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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