Revised Code of Washington

Wash. Rev. Code § 50.12.080 (2026)

Arbitrary reports

✓ current as of May 2026
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If any employing unit fails to make or file any report or return required by this title, or any regulation made pursuant hereto, the commissioner may, upon the basis of such knowledge as may be available to him or her, arbitrarily make a report on behalf of such employing unit and the report so made shall be deemed to be prima facie correct. In any action or proceedings brought for the recovery of contributions, interest, or penalties due upon the payroll of an employer, the certificate of the department that an audit has been made of the payroll of such employer pursuant to the direction of the department, or a certificate that a return has been filed by or for an employer or estimated by reason of lack of a return, shall be prima facie evidence of the amount of such payroll for the period stated in the certificate.
[ 2010 c 8 s 13015; 1983 1st ex.s. c 23 s 9; 1951 c 215 s 2; 1945 c 35 s 47; Rem. Supp. 1945 s 9998-185. Prior: 1943 c 127 s 8.]

Notes:

Conflict with federal requirementsEffective datesConstruction1983 1st ex.s. c 23: See notes following RCW 50.04.073.
Notes of Decisions
Cited in 1 case, 2017–2017 · leading case: Macmillan-piper, Inc. v. Dep't Of Emp. Sec. (Wash. Ct. App. 2017).
Macmillan-piper, Inc. v. Dep't Of Emp. Sec. (Wash. Ct. App. 2017). · cites it 2× “"Procedural due process requires notice and an opportunity to be heard prior to final agency action."49 "To establish a procedural due process violation, the party must establish that he or she has been deprived of notice and opportunity to be heard prior to a final, not…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.