Wash. Rev. Code » Title 82 · Chapter 82.32
Revised Code of Washington

Wash. Rev. Code § 82.32.060 (2026)

✓ current as of May 2026
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*** CHANGE IN 2026 *** (SEE 6346-S.SL) ***
(1) If, upon receipt of an application by a taxpayer for a refund or for an audit of the taxpayer's records, or upon an examination of the returns or records of any taxpayer, it is determined by the department that within the statutory period for assessment of taxes, penalties, or interest prescribed by RCW 82.32.050 any amount of tax, penalty, or interest has been paid in excess of that properly due, the excess amount paid within, or attributable to, such period must be credited to the taxpayer's account or must be refunded to the taxpayer, at the taxpayer's option. Except as provided in subsection (2) of this section, no refund or credit may be made for taxes, penalties, or interest paid more than four years prior to the beginning of the calendar year in which the refund application is made or examination of records is completed.
(2)(a) The execution of a written waiver under RCW 82.32.050 or 82.32.100 will extend the time for making a refund or credit of any taxes paid during, or attributable to, the years covered by the waiver if, prior to the expiration of the waiver period, an application for refund of such taxes is made by the taxpayer or the department discovers a refund or credit is due.
(b) A refund or credit must be allowed for an excess payment resulting from the failure to claim a bad debt deduction, credit, or refund under RCW 82.04.4284, 82.08.037, 82.12.037, 82.14B.150, or 82.16.050(5) for debts that became bad debts under 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003, less than four years prior to the beginning of the calendar year in which the refund application is made or examination of records is completed.
(3) Any such refunds must be made by means of vouchers approved by the department and by the issuance of state warrants drawn upon and payable from such funds as the legislature may provide. However, taxpayers who are required to pay taxes by electronic funds transfer under RCW 82.32.080 must have any refunds paid by electronic funds transfer if the department has the necessary account information to facilitate a refund by electronic funds transfer.
(4) Any judgment for which a recovery is granted by any court of competent jurisdiction, not appealed from, for tax, penalties, and interest which were paid by the taxpayer, and costs, in a suit by any taxpayer must be paid in the same manner, as provided in subsection (3) of this section, upon the filing with the department of a certified copy of the order or judgment of the court.
(a) Interest at the rate of three percent per annum must be allowed by the department and by any court on the amount of any refund, credit, or other recovery allowed to a taxpayer for taxes, penalties, or interest paid by the taxpayer before January 1, 1992. This rate of interest applies for all interest allowed through December 31, 1998. Interest allowed after December 31, 1998, must be computed at the rate as computed under RCW 82.32.050(2). The rate so computed must be adjusted on the first day of January of each year for use in computing interest for that calendar year.
(b) For refunds or credits of amounts paid or other recovery allowed to a taxpayer after December 31, 1991, the rate of interest must be the rate as computed for assessments under RCW 82.32.050(2) less one percent. This rate of interest applies for all interest allowed through December 31, 1998. Interest allowed after December 31, 1998, must be computed at the rate as computed under RCW 82.32.050(2). The rate so computed must be adjusted on the first day of January of each year for use in computing interest for that calendar year.
(5) Interest allowed on a credit notice or refund issued after December 31, 2003, must be computed as follows:
(a) If all overpayments for each calendar year and all reporting periods ending with the final month included in a notice or refund were made on or before the due date of the final return for each calendar year or the final reporting period included in the notice or refund:
(i) Interest must be computed from January 31st following each calendar year included in a notice or refund;
(ii) Interest must be computed from the last day of the month following the final month included in a notice or refund; or
(iii) For interest associated with annual tax reporting periods having a due date as prescribed in RCW 82.32.045(3) and 82.87.110, interest must be computed from the last day of April following each such annual reporting period included in a notice or refund.
(b) If the taxpayer has not made all overpayments for each calendar year and all reporting periods ending with the final month included in a notice or refund on or before the dates specified by RCW 82.32.045 for the final return for each calendar year or the final month included in the notice or refund, interest must be computed from the last day of the month following the date on which payment in full of the liabilities was made for each calendar year included in a notice or refund, and the last day of the month following the date on which payment in full of the liabilities was made if the final month included in a notice or refund is not the end of a calendar year.
(c) Interest included in a credit notice must accrue up to the date the taxpayer could reasonably be expected to use the credit notice, as defined by the department's rules. If a credit notice is converted to a refund, interest must be recomputed to the date the refund is issued, but not to exceed the amount of interest that would have been allowed with the credit notice.
[ 2025 c 409 s 13; 2020 c 139 s 61; 2009 c 176 s 4; 2004 c 153 s 306; 2003 c 73 s 2; 1999 c 358 s 13; 1997 c 157 s 2; 1992 c 169 s 2; 1991 c 142 s 10; 1990 c 69 s 1; 1989 c 378 s 20; 1979 ex.s. c 95 s 4; 1971 ex.s. c 299 s 17; 1965 ex.s. c 173 s 27; 1963 c 22 s 1; 1961 c 15 s 82.32.060. Prior: 1951 1st ex.s. c 9 s 6; 1949 c 228 s 21; 1935 c 180 s 189; Rem. Supp. 1949 s 8370-189.]

Notes:

Retroactive application—Effective date—2020 c 139 ss 60-62: See notes following RCW 82.32.050.
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Effective date—2003 c 73 s 2: "Section 2 of this act takes effect January 1, 2004." [ 2003 c 73 s 3.]
Effective date—1999 c 358 ss 1 and 3-21: See note following RCW 82.04.3651.
Effective date—Applicability—1992 c 169: See note following RCW 82.32.050.
Effective date—1991 c 142 ss 9-11: See note following RCW 82.32.050.
Effective date—1990 c 69: "This act shall take effect January 1, 1991." [ 1990 c 69 s 5.]
Severability—1990 c 69: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1990 c 69 s 4.]
Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.
Notes of Decisions
Cited in 34 cases, 1965–2019 · leading case: Grp. Health Co-Op. v. City of Seattle, 189 P.3d 216 (Wash. Ct. App. 2008).
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Grp. Health Co-Op. v. City of Seattle, 189 P.3d 216 (Wash. Ct. App. 2008). · cites it 12× “050" and "shall compute interest paid on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with RCW 82.32.060." ¶ 33 The dispute herein centers on whether RCW 35.”
Grp. Health Coop. v. City of Seattle, 146 Wash. App. 80 (Wash. Ct. App. 2008). · cites it 12× “050” and “shall compute interest paid on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with RCW 82.32.060.” ¶33 The dispute herein centers on whether RCW 35.”
Med. Consultants Nw., Inc. v. State, 947 P.2d 784 (Wash. Ct. App. 1997). · cites it 7× “060 reads in pertinent part: (5) Any judgment for which a recovery is granted by any court of competent jurisdiction, not appealed from, for tax, penalties, and interest which were paid by the taxpayer, and costs, in a suit by any taxpayer shall be paid in the same manner, as…”
Safeway, Inc. v. Dep't of Revenue, 978 P.2d 559 (Wash. Ct. App. 1999). · cites it 10× “060(5) controls the rate of interest to be awarded when a taxpayer prevails in a refund action: RCW 82.32.060 specifically addresses interest to be paid on tax refunds, including court-ordered judgments for refunds, whereas RCW 4.”
W.R. Grace & Co. v. Dep't of Revenue, 973 P.2d 1011 (Wash. 1999). · cites it 4× “113; or (3) pay now and claim a refund later, RCW 82.32.060. Section 3’s limitation of remedy is after the fact; it overlays these preexisting remedial statutes and clearly offends the “bait and switch” doctrine set forth in Reich and its progeny.”
Wells Fargo Bank, NA v. Dep't of Revenue, 271 P.3d 268 (Wash. Ct. App. 2012). · cites it 3× “On April 11, Wells Fargo sent a letter to the ALJ, protesting the payment of its refund without interest and stating that RCW 82.32.060 required payment of interest on its refund.”
Paccar, Inc. v. Dep't of Revenue, 957 P.2d 669 (Wash. 1998). · cites it 40× “QUESTION PRESENTED The question presented in this case is whether, under the 1979 version of RCW 82.32.060, a taxpayer may receive a refund of excess taxes paid on a deficiency assessment for a period prior to the statutory four-year refund period if the taxpayer files a refund…”
Guy F. Atkinson Co. v. State, 403 P.2d 880 (Wash. 1965). · cites it 8× “The commission’s major contention is that RCW 82.32.060, quoted infra, barred this action by plaintiffs for any increase in the amount of the credit.”
Tyler Pipe Indus., Inc. v. Dep't of Revenue, 638 P.2d 1213 (Wash. 1982). “As noted above, the legislature by excepting constitutional cases from the anti-injunction provision chose not to limit the court's equitable powers in those cases even though the legal remedy may, in fact, be adequate.”
Dot Foods, Inc. v. Dep't of Revenue, 372 P.3d 747 (Wash. 2016). “Thus, the retroactivity period as applied to Dot Foods is only four years.”
Safeway, Inc. v. Deparment of Revenue, 96 Wash. App. 156 (Wash. Ct. App. 1999). · cites it 10× “060(5) controls the rate of interest to be awarded when a taxpayer prevails in a refund action: RCW 82.32.060 specifically addresses interest to be paid on tax refunds, including court-ordered judgments for refunds, whereas RCW 4.”
Associated Grocers, Inc. v. State, 787 P.2d 22 (Wash. 1990). · cites it 2× “) [4] Former RCW 82.32.060 provides: "If, upon receipt of an application by a taxpayer for a refund.”
Show all 34 citing cases →
— Wash. Rev. Code § 82.32.060(1) — 6 cases
Dot Foods, Inc. v. Dep't of Revenue, 372 P.3d 747 (Wash. 2016). “Thus, the retroactivity period as applied to Dot Foods is only four years.”
Tesoro Refining & Mktg. Co. v. Dep't of Revenue, 159 Wash. App. 104 (Wash. Ct. App. 2010).
Aol, LLC v. Washington State Dept., 205 P.3d 159 (Wash. Ct. App. 2009).
Paccar, Inc. v. Dep't of Revenue, 957 P.2d 669 (Wash. 1998). “QUESTION PRESENTED The question presented in this case is whether, under the 1979 version of RCW 82.32.060, a taxpayer may receive a refund of excess taxes paid on a deficiency assessment for a period prior to the statutory four-year refund period if the taxpayer files a refund…”
Tesoro Refining v. State, Dept. of Revenue, 246 P.3d 211 (Wash. Ct. App. 2010).
— Wash. Rev. Code § 82.32.060(4) — 1 case
Wells Fargo Bank, NA v. Dep't of Revenue, 271 P.3d 268 (Wash. Ct. App. 2012). “On April 11, Wells Fargo sent a letter to the ALJ, protesting the payment of its refund without interest and stating that RCW 82.32.060 required payment of interest on its refund.”
— Wash. Rev. Code § 82.32.060(4)(a) — 1 case
Grp. Health Coop. v. City of Seattle, 146 Wash. App. 80 (Wash. Ct. App. 2008). “050” and “shall compute interest paid on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with RCW 82.32.060.” ¶33 The dispute herein centers on whether RCW 35.”
— Wash. Rev. Code § 82.32.060(5) — 3 cases
Safeway, Inc. v. Dep't of Revenue, 978 P.2d 559 (Wash. Ct. App. 1999). “060(5) controls the rate of interest to be awarded when a taxpayer prevails in a refund action: RCW 82.32.060 specifically addresses interest to be paid on tax refunds, including court-ordered judgments for refunds, whereas RCW 4.”
Med. Consultants Nw., Inc. v. State, 947 P.2d 784 (Wash. Ct. App. 1997). “060 reads in pertinent part: (5) Any judgment for which a recovery is granted by any court of competent jurisdiction, not appealed from, for tax, penalties, and interest which were paid by the taxpayer, and costs, in a suit by any taxpayer shall be paid in the same manner, as…”
Safeway, Inc. v. Deparment of Revenue, 96 Wash. App. 156 (Wash. Ct. App. 1999). “060(5) controls the rate of interest to be awarded when a taxpayer prevails in a refund action: RCW 82.32.060 specifically addresses interest to be paid on tax refunds, including court-ordered judgments for refunds, whereas RCW 4.”
— Wash. Rev. Code § 82.32.060(l) — 1 case
United States Tobacco Sales & Mktg. Co. v. Dep't of Revenue, 982 P.2d 652 (Wash. Ct. App. 1999).
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