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

Wash. Rev. Code § 82.32.160 (2026)

✓ current as of May 2026
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Any person having been issued a notice of additional taxes, delinquent taxes, interest, or penalties assessed by the department, may within thirty days after the issuance of the original notice of the amount thereof or within the period covered by any extension of the due date thereof granted by the department petition the department in writing for a correction of the amount of the assessment, and a conference for examination and review of the assessment. The petition shall set forth the reasons why the correction should be granted and the amount of the tax, interest, or penalties, which the petitioner believes to be due. The department shall promptly consider the petition and may grant or deny it. If denied, the petitioner shall be notified by mail, or electronically as provided in RCW 82.32.135, thereof forthwith. If a conference is granted, the department shall fix the time and place therefor and notify the petitioner thereof by mail or electronically as provided in RCW 82.32.135. After the conference the department may make such determination as may appear to it to be just and lawful and shall mail a copy of its determination to the petitioner, or provide a copy of its determination electronically as provided in RCW 82.32.135. If no such petition is filed within the thirty-day period the assessment covered by the notice shall become final.
The procedures provided for herein shall apply also to a notice denying, in whole or in part, an application for a pollution control tax exemption and credit certificate, with such modifications to such procedures established by departmental rules and regulations as may be necessary to accommodate a claim for exemption or credit.
[ 2007 c 111 s 110; 1989 c 378 s 22; 1975 1st ex.s. c 158 s 4; 1967 ex.s. c 26 s 49; 1963 ex.s. c 28 s 8; 1961 c 15 s 82.32.160. Prior: 1939 c 225 s 29, part; 1935 c 180 s 199, part; RRS s 8370-199, part.]

Notes:

Part headings not law—2007 c 111: See note following RCW 82.16.120.
Effective date—1975 1st ex.s. c 158: See note following RCW 82.34.050.
Effective date—1967 ex.s. c 26: See note following RCW 82.01.050.
Notes of Decisions
Cited in 12 cases (1 in the last 5 years), 1965–2021 · leading case: Peters v. Sjoholm, 631 P.2d 937 (Wash. 1981).
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Peters v. Sjoholm, 631 P.2d 937 (Wash. 1981). · cites it 6× “When Peters failed to satisfy the delinquency, the Department issued a tax warrant, under its official seal, against Peters commanding the sheriff of Lewis County to levy upon any of petitioner's property.”
AOL, LLC v. Dep't of Revenue, 149 Wash. App. 533 (Wash. Ct. App. 2009). · cites it 5× “First, under RCW 82.32.160, if the Department issues a taxpayer a notice of additional assessed taxes, interest, and penalties, the taxpayer may petition the Department to correct the assessment if the taxpayer believes it erroneous; this statute does not require the taxpayer to…”
Banner Realty, Inc. v. Dep't of Revenue, 738 P.2d 279 (Wash. Ct. App. 1987). · cites it 3× “Banner petitioned the Department for correction of the assessment pursuant to RCW 82.32.160. The Department denied Banner's petition.”
Aol, LLC v. Washington State Dept., 205 P.3d 159 (Wash. Ct. App. 2009). · cites it 7× “First, under RCW 82.32.160, if the Department issues a taxpayer a notice of additional assessed taxes, interest, and penalties, the taxpayer may petition the Department to correct the assessment if the taxpayer believes it erroneous; this statute does not require the taxpayer to…”
W.R. Grace & Co. v. Dep't of Revenue, 973 P.2d 1011 (Wash. 1999). “Chrysler timely filed an administrative appeal of the assessments, which under RCW 82.32.160 automatically prevented the assessments from becoming final until DOR acted on the appeal.”
Wells Fargo Bank, NA v. Dep't of Revenue, 271 P.3d 268 (Wash. Ct. App. 2012). “180, which allows de novo judicial review of “orders of the board of tax appeals which result from ‘informal’ proceedings” under RCW 82.32.160, applies here. 1 Senate Journal, 50th Leg.”
Guy F. Atkinson Co. v. State, 403 P.2d 880 (Wash. 1965). · cites it 2× “Plaintiffs would have had 20 days under RCW 82.32.160 to petition the commission or the assessment would have become final.”
Shutt v. Moore, 613 P.2d 1188 (Wash. Ct. App. 1980). “4 RCW 82.32.160 provides for an administrative conference to contest the amount of the assessment; RCW 82.”
Conversions & Surveys, Inc. v. Dep't of Revenue, 521 P.2d 1203 (Wash. Ct. App. 1974). · cites it 2× “At the time it placed the assessment in abeyance, the commission’s authority to review, subsequently codified as RCW 82.32.160, provided in part: Any person having been issued a notice of additional taxes, delinquent taxes, interest or penalties assessed by the Tax Commission…”
Murphey v. Grass, 267 P.3d 376 (Wash. Ct. App. 2011). “RCW 82.32.160 (emphasis added). WAC 458-20-100(8).”
Grace v. State, Dept. of Revenue, 973 P.2d 1011 (Wash. 1999). “Chrysler timely filed an administrative appeal of the assessments, which under RCW 82.32.160 automatically prevented the assessments from becoming final until DOR acted on the appeal.”
Phillip Edward Sifferman, V. Chelan Cnty. (Wash. Ct. App. 2021). “2d 937 (1981) held that “it is constitutionally 10 RCW 82.32.160 provides an administrative procedure for challenging imposition of a tax.”
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