Wash. Rev. Code » Title 82 · Chapter 82.01
Revised Code of Washington

Wash. Rev. Code § 82.01.060 (2026)

✓ current as of May 2026
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The director of revenue, hereinafter in chapter 26, Laws of 1967 ex. sess. referred to as the director, through the department of revenue, hereinafter in chapter 26, Laws of 1967 ex. sess. referred to as the department, must:
(1) Assess and collect all taxes and administer all programs relating to taxes which are the responsibility of the tax commission at the time chapter 26, Laws of 1967 ex. sess. takes effect or which the legislature may hereafter make the responsibility of the director or of the department;
(2) Make, adopt and publish such rules as he or she may deem necessary or desirable to carry out the powers and duties imposed upon him or her or the department by the legislature. However, the director may not adopt rules after July 23, 1995, that are based solely on a section of law stating a statute's intent or purpose, on the enabling provisions of the statute establishing the agency, or on any combination of such provisions, for statutory authority to adopt any rule;
(3) Rules adopted by the tax commission before July 23, 1995, remain in force until such time as they may be revised or rescinded by the director;
(4) Provide by general regulations for an adequate system of departmental review of the actions of the department or of its officers and employees in the assessment or collection of taxes;
(5) Maintain a tax research section with sufficient technical, clerical and other employees to conduct constant observation and investigation of the effectiveness and adequacy of the revenue laws of this state and of the sister states in order to assist the governor, the legislature and the director in estimation of revenue, analysis of tax measures, and determination of the administrative feasibility of proposed tax legislation and allied problems;
(6) Recommend to the governor such amendments, changes in, and modifications of the revenue laws as seem proper and requisite to remedy injustice and irregularities in taxation, and to facilitate the assessment and collection of taxes in the most economical manner;
(7) Provide the opportunity for any person feeling aggrieved by any action taken against the person by the department in the administration of chapters 19.02, 19.80, and 59.30 RCW to request a review of the department's action. Such review may be conducted as a brief adjudicative proceeding under RCW 34.05.485 through 34.05.494; and
(8)(a) Establish background investigation policies applicable to those current and prospective department employees and contractors that are or may be authorized by the department to access federal tax information. Such policies must require a criminal history record check through the Washington state patrol criminal identification system and through the federal bureau of investigation, at the expense of the department. The record check must include a fingerprint check using a complete Washington state criminal identification fingerprint card, which must be forwarded by the Washington state patrol to the federal bureau of investigation. The department's background investigation policies must also satisfy any specific background investigation standards established by the internal revenue service.
(b) Information received by the department pursuant to this subsection may be used only for the purposes of making, supporting, or defending decisions regarding the appointment, hiring, or retention of persons, or for complying with any requirements from the internal revenue service. Further dissemination or use of the information is prohibited, notwithstanding any other provision of law.
[ 2017 c 323 s 801; 2011 c 298 s 36; 1995 c 403 s 106; 1977 c 75 s 92; 1967 ex.s. c 26 s 3.]

Notes:

Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Purpose—Intent—Agency transfer—Contracting—Effective date—2011 c 298: See notes following RCW 19.02.020.
Findings—Short title—Intent—1995 c 403: See note following RCW 34.05.328.
Effective date—1967 ex.s. c 26: See note following RCW 82.01.050.
Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 1981–2025 · leading case: Ass'n of Washington Bus. v. Dep't of Revenue, 120 P.3d 46 (Wash. 2005).
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Ass'n of Washington Bus. v. Dep't of Revenue, 120 P.3d 46 (Wash. 2005). · cites it 7× “Specifically, AWB alleged the regulatory reform act of 1995 revoked DOR’s rule making authority under RCW 82.01.060 and that RCW 82.32.300 did not authorize interpretive rules.”
Lacey Nursing Ctr., Inc. v. Dep't of Revenue, 905 P.2d 338 (Wash. 1995). “1 See RCW 82.01.060(1). 2 One of the originally named plaintiifs, Washington Health Care Association, claims it is a nonprofit corporation representing nursing homes in the State.”
First Student, Inc., V State Of Wa Dept Of Revenue, 423 P.3d 921 (Wash. Ct. App. 2018). “More specifically, because the Department is the agency designated by the legislature to “[a]ssess and collect all taxes and administer all programs relating to taxes,” former RCW 82.01.060 (2011), our Supreme Court has held that the Department’s interpretation of relevant…”
Dep't of Revenue v. Bi-Mor, Inc., 286 P.3d 417 (Wash. Ct. App. 2012). “RCW 82.01.060; RCW 82.32.300; Port of Seattle, 151 Wn.”
Ass'n of Washington Bus. v. Dep't of Revenue, 90 P.3d 1128 (Wash. Ct. App. 2004). “RCW 82.01.060(2). The trial court ruled, in part, as follows: 3.”
West Coast Self-storage Grp., Llc V. State Of Wa, Dept. Of Revenue (Wash. Ct. App. 2025). “6 B Washington imposes B&O tax for the “act or privilege of engaging in business activities.” RCW 82.04.220(1). Most services and other activities not specifically taxed under another classification are subject to B&O tax under the “service and other” classification.”
AWB v. State, Dept. of Revenue, 90 P.3d 1128 (Wash. Ct. App. 2004). “RCW 82.01.060(2). [6] The trial court ruled, in part, as follows: 3.”
Washington Interment Ass'n v. Dep't of Revenue, 625 P.2d 730 (Wash. Ct. App. 1981). “We find the regulation to be a valid exercise of the rule-making authority granted to the Department of Revenue under RCW 82.01.060, and accordingly affirm the trial court.”
— Wash. Rev. Code § 82.01.060(1) — 3 cases
Lacey Nursing Ctr., Inc. v. Dep't of Revenue, 905 P.2d 338 (Wash. 1995). “1 See RCW 82.01.060(1). 2 One of the originally named plaintiifs, Washington Health Care Association, claims it is a nonprofit corporation representing nursing homes in the State.”
Ass'n of Washington Bus. v. Dep't of Revenue, 120 P.3d 46 (Wash. 2005). “Specifically, AWB alleged the regulatory reform act of 1995 revoked DOR’s rule making authority under RCW 82.01.060 and that RCW 82.32.300 did not authorize interpretive rules.”
West Coast Self-storage Grp., Llc V. State Of Wa, Dept. Of Revenue (Wash. Ct. App. 2025). “6 B Washington imposes B&O tax for the “act or privilege of engaging in business activities.” RCW 82.04.220(1). Most services and other activities not specifically taxed under another classification are subject to B&O tax under the “service and other” classification.”
— Wash. Rev. Code § 82.01.060(2) — 3 cases
Ass'n of Washington Bus. v. Dep't of Revenue, 120 P.3d 46 (Wash. 2005). “Specifically, AWB alleged the regulatory reform act of 1995 revoked DOR’s rule making authority under RCW 82.01.060 and that RCW 82.32.300 did not authorize interpretive rules.”
Ass'n of Washington Bus. v. Dep't of Revenue, 90 P.3d 1128 (Wash. Ct. App. 2004). “RCW 82.01.060(2). The trial court ruled, in part, as follows: 3.”
AWB v. State, Dept. of Revenue, 90 P.3d 1128 (Wash. Ct. App. 2004). “RCW 82.01.060(2). [6] The trial court ruled, in part, as follows: 3.”
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