Washington § 82.32.525 - Purchaser's cause of action for over-collected sales or use tax.

Full text of Washington Revised Code of Washington § 82.32.525 — Purchaser's cause of action for over-collected sales or use tax., with citation guidance and answers to common questions.

§ 82.32.525. Purchaser's cause of action for over-collected sales or use tax.

(1) A purchaser's cause of action against the seller for over-collected sales or use tax does not accrue until the purchaser has provided written notice to the seller and the seller has sixty days to respond. The notice to the seller must contain the information necessary to determine the validity of the request.
(2) In connection with a purchaser's request from a seller for over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller:
(a) Uses either a provider or a system, including a proprietary system, that is certified by the state; and
(b) Has remitted to the state all taxes collected less any deductions, credits, or collection allowances.
[ 2004 c 153 s 408; 2003 c 168 s 211.]

Notes

Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.

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

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Frequently Asked Questions About Washington § 82.32.525

What does Revised Code of Washington § 82.32.525 cover?

Section 82.32.525 ("Purchaser's cause of action for over-collected sales or use tax.") 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 § 82.32.525?

A common citation format is "Revised Code of Washington § 82.32.525" (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 § 82.32.525 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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