Washington § 82.32.170 - Reduction of tax after payment — Petition — Conference — Determination by department.

Full text of Washington Revised Code of Washington § 82.32.170 — Reduction of tax after payment — Petition — Conference — Determination by department., with citation guidance and answers to common questions.

§ 82.32.170. Reduction of tax after payment — Petition — Conference — Determination by department.

Any person, having paid any tax, original assessment, additional assessment, or corrected assessment of any tax, may apply to the department within the time limitation for refund provided in this chapter, by petition in writing for a correction of the amount paid, and a conference for examination and review of the tax liability, in which petition he or she shall set forth the reasons why the conference should be granted, and the amount in which the tax, interest, or penalty, should be refunded. The department shall promptly consider the petition, and may grant or deny it. If denied, the petitioner shall be notified by mail, or electronically as provided in RCW 82.32.135, thereof forthwith. If a conference is granted, the department shall notify the petitioner by mail, or electronically as provided in RCW 82.32.135, of the time and place fixed therefor. After the hearing, the department may make such determination as may appear to it just and lawful, and shall mail a copy of its determination to the petitioner, or provide a copy of its determination electronically as provided in RCW 82.32.135.
[ 2013 c 23 s 324; 2007 c 111 s 111; 1967 ex.s. c 26 s 50; 1961 c 15 s 82.32.170. Prior: 1951 1st ex.s. c 9 s 11; 1939 c 225 s 29, part; 1935 c 180 s 199, part; RRS s 8370-199, part.]

Notes

Part headings not law—2007 c 111: See note following RCW 82.16.120.
Effective date—1967 ex.s. c 26: See note following RCW 82.01.050.

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

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Frequently Asked Questions About Washington § 82.32.170

What does Revised Code of Washington § 82.32.170 cover?

Section 82.32.170 ("Reduction of tax after payment — Petition — Conference — Determination by department.") 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 § 82.32.170?

A common citation format is "Revised Code of Washington § 82.32.170" (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?

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