Wash. Rev. Code » Title 82 · Chapter 82.32

Wash. Rev. Code § 82.32.300

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(1) The department must administer this chapter and such other provisions of the Revised Code of Washington as specifically provided by law. To that end, the department may prescribe forms and rules of procedure for the determination of the taxable status of any person, for the making of returns and for the ascertainment, assessment, and collection of taxes and penalties imposed thereunder.
(2)(a) The department may make and publish rules, not inconsistent therewith, necessary to enforce provisions of this chapter and such other provisions of the Revised Code of Washington that the department is empowered by law to enforce. The liquor and cannabis board may make and publish rules necessary to enforce chapters 82.24, 82.26, and 82.25 RCW.
(b) Rules adopted by the department or liquor and cannabis board under the authority of this subsection have the same force and effect as if specifically included in law, unless declared invalid by the judgment of a court of record not appealed from.
(3) The department may employ such clerks, specialists, and other assistants as are necessary. Salaries and compensation of such employees must be fixed by the department and charged to the proper appropriation for the department.
(4) The department must exercise general supervision of the collection of taxes and, in the discharge of such duty, may institute and prosecute such suits or proceedings in the courts as may be necessary and proper.
[ 2020 c 139 s 39; 2019 c 445 s 209; 1997 c 420 s 9; 1983 c 3 s 222; 1975 1st ex.s. c 278 s 90; 1961 c 15 s 82.32.300. Prior: 1935 c 180 s 208, part; RRS s 8370-208, part.]

Notes:

Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Notes of Decisions
Cited in 39 cases (2 in the last 5 years), 1955–2025 · leading case: Association of Washington Business v. Department of Revenue
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Association of Washington Business v. Department of Revenue (2005) wash · cites it 20× “060 and that RCW 82.32.300 did not authorize interpretive rules.”
Tesoro Refining & Marketing Co. v. Department of Revenue (2008) wash “The DOR is authorized under RCW 82.32.300 to prescribe rules for the collection of taxes.”
Lacey Nursing Center, Inc. v. Department of Revenue (1995) wash “14 RCW 82.32.300; see also Clerk’s Papers at 47.”
Tesoro Refining & Marketing v. State, Dor (2008) wash “The DOR is authorized under RCW 82.32.300 to prescribe rules for the collection of taxes.”
Bercier v. Kiga (2004) washctapp “" RCW 82.32.300. The Department promulgated WAC 458-20-192 to address State taxation of Indians.”
Bercier v. Kiga (2004) washctapp “” RCW 82.32.300. The Department promulgated WAC 458-20-192 to address State taxation of Indians.”
Simpson Inv. Co. v. State, Dept. of Revenue (2000) wash “RCW 82.32.300. Agencies charged with such duties are encouraged to advise the public of its current opinions, approaches, and likely courses of action by means of interpretive or policy statements.”
Group Health Cooperative of Puget Sound, Inc. v. Department of Revenue (1986) wash “) Group Health asserts that the Department must give Rule 136 the full force and effect of law pursuant to RCW 82.32.300. It argues that Rule 136 authorizes a de minimis approach, as used in Otis Elevator Co.”
Lone Star Industries, Inc. v. Department of Revenue (1982) wash · cites it 3× “) The Department asserts its authority to promulgate the "primary purpose test" stems from RCW 82.32.300 which authorizes it to make rules having the force and effect of a statute if not inconsistent with the governing statute.”
Budget Rent-A-Car of Washington-Oregon, Inc. v. Department of Revenue (1972) wash · cites it 2× “*179 RCW 82.32.300 grants rule-making power to the Tax Commission: The tax commission shall make and publish rules and regulations, not inconsistent therewith, necessary to enforce their provisions, which shall have the same force and effect as if specifically included therein,…”
Tyler Pipe Industries, Inc. v. Department of Revenue (1986) wash “See RCW 82.32.300. Under section 193B, the crucial factor governing nexus is whether the activities performed in this state on behalf of the taxpayer are significantly associated with the taxpayer's ability to establish and maintain a market in this state for the sales.”
Gartner, Inc. v. Wa State Dept. Of Revenue (2020) washctapp “Former RCW 82.32.300 (1997). “The rules of statutory construction apply to agency regulations as well as statutes.”
Show all 39 citing cases →
— Wash. Rev. Code § 82.32.300(1) — 1 case
Synnex Corporation, V. State Of Washington Department Of Revenue (2025) washctapp
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