Washington § 82.42.095 - Date of mailing deemed date of filing or receipt — Timely mailing bars penalties and tolls statutory time limitations.

Full text of Washington Revised Code of Washington § 82.42.095 — Date of mailing deemed date of filing or receipt — Timely mailing bars penalties and tolls statutory time limitations., with citation guidance and answers to common questions.

§ 82.42.095. Date of mailing deemed date of filing or receipt — Timely mailing bars penalties and tolls statutory time limitations.

An application, report, notice, payment, or claim for credit or refund properly addressed and deposited in the United States mail is deemed filed or received on the date shown by the post office cancellation mark on the envelope. No penalty for delinquency attaches, nor is the statutory period deemed to have elapsed in the case of credit or refund claims, if it is established by competent evidence that the application, report, notice, payment, or claim for credit or refund was properly addressed and timely deposited in the United States mail, if a duplicate of the document or payment is filed.
[ 2013 c 225 s 406.]

Notes

Effective date—2013 c 225: See note following RCW 82.38.010.

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

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Frequently Asked Questions About Washington § 82.42.095

What does Revised Code of Washington § 82.42.095 cover?

Section 82.42.095 ("Date of mailing deemed date of filing or receipt — Timely mailing bars penalties and tolls statutory time limitations.") 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 § 82.42.095?

A common citation format is "Revised Code of Washington § 82.42.095" (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 § 82.42.095 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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