Full text of Washington Revised Code of Washington § 82.50.170 — Refund, collection of erroneous amounts — Penalty for false statement., with citation guidance and answers to common questions.
§ 82.50.170. Refund, collection of erroneous amounts — Penalty for false statement.
(1) In case a claim is made by any person that the person has erroneously paid the tax or a part thereof or any charge hereunder, the person may apply in writing to the department of licensing for a refund of the amount of the claimed erroneous payment within thirteen months of the time of payment of the tax on such a form as is prescribed by the department of licensing. The department of licensing shall review such application for refund, and, if it determines that an erroneous payment has been made by the taxpayer, it shall certify the amount to be refunded to the state treasurer that such person is entitled to a refund in such amount together with interest at the rate specified in RCW
82.32.060, and the treasurer shall make such approved refund together with interest at the rate specified in RCW
82.32.060 herein provided for from the general fund and shall mail or deliver the same to the person entitled thereto.
(2) If due to error a person has been required to pay an excise tax under this chapter and a vehicle license fee under Title
46 RCW which amounts to an overpayment of ten dollars or more, such person shall be entitled to a refund of the entire amount of such overpayment, together with interest at the rate specified in RCW
82.32.060, regardless of whether a refund of the overpayment has been requested. If due to error the department or its agents has failed to collect the full amount of the license fee and excise tax due, which underpayment is in the amount of ten dollars or more, the department shall charge and collect such additional amount as will constitute full payment of the tax and any penalties or interest at the rate specified in RCW
82.32.050.
(3) Any person making any false statement in the claim herein mentioned, under which the person obtains any amount of refund to which the person is not entitled under the provisions of this section, is guilty of a gross misdemeanor.
Notes
Reviser's note: See note following RCW
82.50.010.
Intent—Effective date—2003 c 53: See notes following RCW
2.48.180.
Effective date—1992 c 154: See note following RCW
82.48.020.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW
11.08.160.
Severability—Effective dates—1974 ex.s. c 54: See notes following RCW
82.48.080.
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 82.50.170
What does Revised Code of Washington § 82.50.170 cover?
Section 82.50.170 ("Refund, collection of erroneous amounts — Penalty for false statement.") 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 § 82.50.170?
A common citation format is "Revised Code of Washington § 82.50.170" (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?
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 § 82.50.170 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.
