Washington § 48.14.070 - Refunds.

Full text of Washington Revised Code of Washington § 48.14.070 — Refunds., with citation guidance and answers to common questions.

§ 48.14.070. Refunds.

In event any person has paid to the commissioner any tax, license fee or other charge in error or in excess of that which he or she is lawfully obligated to pay, the commissioner shall upon written request make a refund thereof. A person may only request a refund of taxes within six years of the end of the calendar year for which the taxes are owed. A person may only request a refund of fees or charges other than taxes within 13 months of the date the fees or charges were paid. Refunds may be made either by crediting the amount toward payment of charges due or to become due from such person, or by making a cash refund.
[ 2025 c 243 s 2; 2009 c 549 s 7056; 1979 ex.s. c 130 s 2; 1947 c 79 s .14.07; Rem. Supp. 1947 s 45.14.07.]

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Frequently Asked Questions About Washington § 48.14.070

What does Revised Code of Washington § 48.14.070 cover?

Section 48.14.070 ("Refunds.") 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 § 48.14.070?

A common citation format is "Revised Code of Washington § 48.14.070" (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 § 48.14.070 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

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.