Washington § 84.69.100 - Refunds shall include interest — Written protests not required — Rate of interest.

Full text of Washington Revised Code of Washington § 84.69.100 — Refunds shall include interest — Written protests not required — Rate of interest., with citation guidance and answers to common questions.

§ 84.69.100. Refunds shall include interest — Written protests not required — Rate of interest.

Unless otherwise stated, refunds of taxes made pursuant to RCW 84.69.010 through 84.69.090 shall include interest from the date of collection of the portion refundable: PROVIDED, That refunds on a state, county, or district-wide basis shall not commence to accrue interest until six months following the date of the final order of the court. No written protest by individual taxpayers need to be filed to receive a refund on a state, county, or district-wide basis. The rate of interest shall be the equivalent coupon issue yield (as published by the Board of Governors of the Federal Reserve System) of the average bill rate for twenty-six week treasury bills as determined at the first bill market auction conducted after June 30th of the calendar year preceding the date the taxes were paid. The department of revenue shall adopt this rate of interest by rule.
[ 2002 c 168 s 12; 1997 c 67 s 1; 1989 c 14 s 6; 1987 c 319 s 1; 1973 2nd ex.s. c 5 s 4; 1961 c 15 s 84.69.100. Prior: 1957 c 120 s 10.]

Notes

Application—1997 c 67: "This act applies to claims made after January 1, 1998." [ 1997 c 67 s 2.]

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Frequently Asked Questions About Washington § 84.69.100

What does Revised Code of Washington § 84.69.100 cover?

Section 84.69.100 ("Refunds shall include interest — Written protests not required — Rate of interest.") 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 § 84.69.100?

A common citation format is "Revised Code of Washington § 84.69.100" (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 § 84.69.100 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.