Revised Code of Washington

Wash. Rev. Code § 50.32.050 (2026)

Contributions appeal procedure

✓ current as of May 2026
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In any proceeding before an appeal tribunal involving an appeal from a disputed order and notice of assessment (for contributions, interest, or penalties due) a disputed denial of refund or adjustment (of contributions, interest, or penalties paid) or a disputed experience rating credit, the appeal tribunal, after affording the parties a reasonable opportunity for hearing, shall affirm, modify or set aside the notice of assessment, denial of refund or experience rating credit. The parties shall be duly notified of such appeal tribunal's decision together with its reasons therefor which shall be deemed to be the final decision on the order and notice of assessment, denial of refund or experience rating credit, as the case may be, unless within thirty days after the date of notification or mailing, whichever is the earlier, of such decision, further appeal is perfected pursuant to the provisions of this title relating to review by the commissioner.
[ 1987 c 61 s 4; 1983 1st ex.s. c 23 s 21; 1949 c 214 s 24; 1945 c 35 s 121; Rem. Supp. 1949 s 9998-259.]

Notes:

Conflict with federal requirementsEffective datesConstruction1983 1st ex.s. c 23: See notes following RCW 50.04.073.
Review by commissioner: RCW 50.32.070.
Notes of Decisions
Cited in 4 cases, 2009–2017 · leading case: Washington Trucking Ass'n v. Emp. Sec. Dep't, 192 Wash. App. 621 (Wash. Ct. App. 2016).
Washington Trucking Ass'n v. Emp. Sec. Dep't, 192 Wash. App. 621 (Wash. Ct. App. 2016). · cites it 7× “RCW 50.32.050. ¶21 Either party may appeal the ALJ’s decision by making a petition for review to the ESD commissioner within 30 days of the ALJ’s decision.”
Language Connection, LLC v. Emp. Sec. Dep't, 205 P.3d 924 (Wash. Ct. App. 2009). “RCW 50.32.050; Pa. Life Ins. Co. v. Dep’t of Employment Sec.”
Wash. Trucking Ass'ns v. Emp't Sec. Dep't (Wash. 2017). “RCW 50.32.050. The Department's commissioner may review the ALJ' s ruling sua sponte or upon petition of any interested party.”
Tlc v. Emp. Sec. Dept., 205 P.3d 924 (Wash. Ct. App. 2009). “RCW 50.32.050; Pa. Life Ins. Co. v. Employment Sec.”
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