refund claim in Washington

8 Washington opinions name it 2 courts 1994–2021 1 in the last five years

The cases below were cited by Washington courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (2)

Case	Followed	Cited
Lacey Nursing Center, Inc. v. Department of Revenuegreen wash · 1995 · cited in 1 Washington opinions naming this issue, 2021–2021 1 sentence 2021See id. at 52- 53.	1	1
Kirkland v. Department of Revenuegreen washctapp · 1986 · cited in 1 Washington opinions naming this issue, 2021–2021 1 sentence 2021See id.	1	1

Distinguished, questioned or overruled (0)

Case	Negative	Cited
No negative-treatment citations attached to this issue in Washington. Read the followed side critically anyway.

Also cited on this issue (11)

Case	Cited	Years
Robinson v. City of Seattle green wash · 1992 2 sentences 2005We applied the 3-year statute to a refund claim for an invalid tax as recently as Robinson v. Seattle, 119 Wn.2d 34, 83 , 830 P.2d 318 , cert. denied, 121 L. 2005We applied the 3-year statute to a refund claim for an invalid tax as recently as Robinson v. Seattle, 119 Wn.2d 34, 83 , 830 P.2d 318 , cert. denied, 121 L.	3	1994–2005
Erwin & Erwin v. Brewer green scotus · 1992 2 sentences 2005We applied the 3-year statute to a refund claim for an invalid tax as recently as Robinson v. Seattle, 119 Wn.2d 34, 83 , 830 P.2d 318 , cert. denied, 121 L. 2005We applied the 3-year statute to a refund claim for an invalid tax as recently as Robinson v. Seattle, 119 Wash.2d 34, 83 , 830 P.2d 318 , cert. denied, 506 U.S. 1028 , 113 S.Ct. 676 , 121 L.Ed.2d 598 (1992).	3	1994–2005
Doe v. Fife Municipal Court green washctapp · 1994 2 sentences 2019Jane Doe, 74 Wn. 2018Id. at 448 .	2	2018–2019
Bravern Residential II, LLC v. Department of Revenue green washctapp · 2014 1 sentence 2021Bravern, 183 Wn.	1	2021–2021
Sheikh v. Choe green wash · 2006 1 sentence 2014App. 806, 814 , 230 P.3d 222 (2010) (citing Aba Sheikh v. Choe, 156 Wn.2d 441, 447 , 128 P.3d 574 (2006)). 7 Savidqe. 155 Wn.	1	2014–2014
Aba Sheikh v. Choe green wash · 2006 1 sentence 2014App. 806, 814 , 230 P.3d 222 (2010) (citing Aba Sheikh v. Choe, 156 Wn.2d 441, 447 , 128 P.3d 574 (2006)). 7 Savidqe. 155 Wn.	1	2014–2014
Young v. Savidge green washctapp · 2010 1 sentence 2014App. 806, 814 , 230 P.3d 222 (2010) (citing Aba Sheikh v. Choe, 156 Wn.2d 441, 447 , 128 P.3d 574 (2006)). 7 Savidqe. 155 Wn.	1	2014–2014
Young v. Savidge green washctapp · 2010 2 sentences 2014Denial of the refund claim was not necessary for accrual of the cause of action for unjust enrichment." The court also stated, "The court acknowledges that its decision is an extension of the current Washington case law on equitable tolling." On August 22, 2013, the trial court certified under RAP 2.3(b)(4) "that the order denying summary judgment entered on August 2, 2013 involves a controlling question of law as to which there is substantial ground for a difference of opinion and that immediate review of the order may materially advance the ultimate termination of the litigation." The City s 2014App. 806, 814 , 230 P.3d 222 (2010) (citing Aba Sheikh v. Choe, 156 Wn.2d 441, 447 , 128 P.3d 574 (2006)). 7 Savidqe. 155 Wn.	1	2014–2014
Cost Management Services, Inc. v. City of Lakewood neutral washctapp · 2012 1 sentence 2013Lakewood cannot now characterize that Notice and Order to pay taxes as a final agency determination denying CMS’s refund claim.” Id. ¶14 Based on this determination, the appellate court concluded that there was nothing left for CMS to do in the Lakewood forum: Lakewood contends that its hearing examiner system provides adequate administrative remedies to review its Notice and Order and, thus, CMS may not enjoy judicial review without exhausting these available administrative procedures.	1	2013–2013
Henderson Homes, Inc. v. City of Bothell green wash · 1994 1 sentence 2005Id. at 248, 877 P.2d 176 .	1	2005–2005
Moreland v. United States green scotus · 1992 1 sentence 2005We applied the 3-year statute to a refund claim for an invalid tax as recently as Robinson v. Seattle, 119 Wash.2d 34, 83 , 830 P.2d 318 , cert. denied, 506 U.S. 1028 , 113 S.Ct. 676 , 121 L.Ed.2d 598 (1992).	1	2005–2005

Statutes the citing opinions construe

WA § Wash. Rev. Code § 4.16.080 (4) WA § Wash. Rev. Code § 58.17.180 (3) WA § Wash. Rev. Code § 82.02.020 (3)

Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.

Where else courts name it

CA 71 (1967–2025) NJ 27 (1985–2026) TX 27 (1994–2025) IL 15 (1993–2025) IN 14 (1973–2020) OR 10 (1973–2025) MD 9 (1993–2021) OH 8 (1975–2026) WA 8 (1994–2021) PA 8 (1965–2017) FL 8 (1976–2018) OK 7 (1974–2022) MI 7 (1987–2023) GA 6 (1973–2020) LA 5 (1992–2018) AZ 5 (1998–2021) NV 4 (2008–2016) DC 4 (1983–2024) CO 4 (1987–2011) NY 4 (1989–2017) AL 4 (1916–2009) CT 3 (2001–2018) SD 3 (2004–2006) NM 3 (1992–2026) MO 3 (1995–2014) MN 3 (1998–2013) IA 2 (1971–2014) MA 2 (1951–1967) KS 2 (2006–2012) VT 2 (1996–2010) WI 2 (1989–1999) AR 2 (1939–1995) ID 2 (1977–2005)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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