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

Wash. Rev. Code § 82.32.110 (2026)

✓ current as of May 2026
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The department of revenue or its duly authorized agent may examine any books, papers, records, or other data, or stock of merchandise bearing upon the amount of any tax payable or upon the correctness of any return, or for the purpose of making a return where none has been made, or in order to ascertain whether a return should be made; and may require the attendance of any person at a time and place fixed in a summons served by any sheriff in the same manner as a subpoena is served in a civil case, or served in like manner by an agent of the department of revenue.
The persons summoned may be required to testify and produce any books, papers, records, or data required by the department with respect to any tax, or the liability of any person therefor.
The director of the department of revenue, or any duly authorized agent thereof, shall have power to administer an oath to the person required to testify; and any person giving false testimony after the administration of such oath shall be guilty of perjury in the first degree.
If any person summoned as a witness before the department, or its authorized agent, fails or refuses to obey the summons, or refuses to testify or answer any material questions, or to produce any book, record, paper, or data when required to do so, the person is subject to proceedings for contempt, and the department shall thereupon institute contempt of court proceedings in the superior court of Thurston county or of the county in which such person resides.
[ 1989 c 373 s 27; 1975 1st ex.s. c 278 s 79; 1961 c 15 s 82.32.110. Prior: 1935 c 180 s 194; RRS s 8370-194.]

Notes:

Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Notes of Decisions
Cited in 5 cases, 1976–2017 · leading case: State v. Miles, 156 P.3d 864 (Wash. 2007).
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State v. Miles, 156 P.3d 864 (Wash. 2007). “The Court of Appeals found that “[t]he provisions of RCW 82.32.110 providing for resort to superior court in the event of refusal to obey the summons secures the constitutional protection .”
Kinnear v. Hertz Corp., 545 P.2d 1186 (Wash. 1976). · cites it 2× “The Multistate Tax Commission undertakes an audit only upon the request of a sufficient number of member states (see Multistate Tax Compact, article 8, section 5) and disseminates the information made available thereby.”
Dep't of Revenue v. March, 610 P.2d 916 (Wash. Ct. App. 1980). · cites it 6× “Hugh March appeals a judgment of the Superior Court entered pursuant to the provisions of RCW 82.32.110. By the judgment defendant was ordered to appear before a representative of the State Department of Revenue, hereinafter called Department, and to bring the books and records…”
State Of Washington v. Paul Timothy Chase (Wash. Ct. App. 2017). · cites it 2× “First, a corporation's financial transactions described in its bank records historically have not been considered part of a shareholder's or an officer's "private affairs.”
State v. Miles, 156 P.3d 864 (Wash. 2007). “The Court of Appeals found that "[t]he provisions of RCW 82.32.110 providing for resort to superior court in the event of refusal to obey the summons secures the constitutional protection.”
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.