Washington § 82.32.130 - Notice and orders — Service.

Full text of Washington Revised Code of Washington § 82.32.130 — Notice and orders — Service., with citation guidance and answers to common questions.

§ 82.32.130. Notice and orders — Service.

Notwithstanding any other law, any notice or order required by this title to be mailed to any taxpayer may be provided electronically as provided in RCW 82.32.135, served in the manner prescribed by law for personal service of summons and complaint in the commencement of actions in the superior courts of the state. However if the notice or order is mailed, it shall be addressed to the address of the taxpayer as shown by the records of the department, or, if no such address is shown, to such address as the department is able to ascertain by reasonable effort. Failure of the taxpayer to receive such notice or order whether served, mailed, or provided electronically as provided in RCW 82.32.135 shall not release the taxpayer from any tax or any increases or penalties thereon.
[ 2007 c 111 s 108; 1979 ex.s. c 95 s 2; 1975 1st ex.s. c 278 s 81; 1967 c 237 s 20; 1961 c 15 s 82.32.130. Prior: 1935 c 180 s 196; RRS s 8370-196.]

Notes

Part headings not law—2007 c 111: See note following RCW 82.16.120.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

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Frequently Asked Questions About Washington § 82.32.130

What does Revised Code of Washington § 82.32.130 cover?

Section 82.32.130 ("Notice and orders — Service.") 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 § 82.32.130?

A common citation format is "Revised Code of Washington § 82.32.130" (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 § 82.32.130 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.