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

Wash. Rev. Code § 82.32.410 (2026)

Written determinations as precedents

✓ current as of May 2026
Find cases: SyfertCases citing this section WA-LEGapp.leg.wa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
(1) The director may designate certain written determinations as precedents.
(a) By rule adopted pursuant to chapter 34.05 RCW, the director shall adopt criteria which he or she shall use to decide whether a determination is precedential. These criteria shall include, but not be limited to, whether the determination clarifies an unsettled interpretation of Title 82 RCW or where the determination modifies or clarifies an earlier interpretation.
(b) Written determinations designated as precedents by the director shall be made available for public inspection and shall be published by the department.
(c) The department shall disclose any written determination upon which it relies to support any assessment of tax, interest, or penalty against such taxpayer, after making the deletions provided by subsection (2) of this section.
(2) Before making a written determination available for public inspection under subsection (1) of this section, the department shall delete:
(a) The names, addresses, and other identifying details of the person to whom the written determination pertains and of another person identified in the written determination; and
(b) Information the disclosure of which is specifically prohibited by any statute applicable to the department of revenue, and the department may also delete other information exempted from disclosure by chapter 42.56 RCW or any other statute applicable to the department of revenue.
[ 2005 c 274 s 362; 2001 c 320 s 10; 1997 c 409 s 211; 1991 c 330 s 2.]

Notes:

Effective date—2001 c 320: See note following RCW 11.02.005.
Part headings—Severability—1997 c 409: See notes following RCW 43.22.051.
Notes of Decisions
Cited in 6 cases (3 in the last 5 years), 2001–2024 · leading case: Stroh Brewery Co. v. Dep't of Revenue, 104 Wash. App. 235 (Wash. Ct. App. 2001).
Sort: Relevance Newest Treatment
Stroh Brewery Co. v. Dep't of Revenue, 104 Wash. App. 235 (Wash. Ct. App. 2001). · cites it 2× “Stroh argues that the Department’s determinations are precedent, citing RCW 82.32.410. 1 Moreover, continues Stroh, Department internal documents suggest that the Department viewed the new administrative regulation as a change in interpreta *243 tion.”
Gronquist v. Dep't of Licensing, 309 P.3d 538 (Wash. Ct. App. 2013). · cites it 2× “abilities, net worth, tax liability deficiencies, overassessments, or tax payments, whether taken from the taxpayer’s books and records or any other source, (iii) whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing,…”
Stroh Brewery Co. v. STATE, DEPT. OF REV., 15 P.3d 692 (Wash. Ct. App. 2001). · cites it 2× “Stroh argues that the Department's determinations are precedent, citing RCW 82.32.410. [1] Moreover, continues Stroh, Department internal documents suggest that the Department viewed the new administrative regulation as a change in interpretation.”
Kevin Miller, V State Of Wa, Dept. Of Revenue (Wash. Ct. App. 2023). · cites it 28× “abilities, net worth, tax liability deficiencies, overassessments, or tax payments, whether taken from the taxpayer’s books and records or any other source, (iii) whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing,…”
Better Bus. Bureau Great West & The Pac., V State Dept. Of Revenue (Wash. Ct. App. 2024). “330(l)(c) provides in part, “Except as provided by RCW 82.32.410, nothing in this chapter requires any person possessing data, material, or documents made confidential and privileged by this section to delete information from such data, material, or documents so as to permit its…”
Better Bus. Bureau Great West & The Pac., V State Dept. Of Revenue (Wash. Ct. App. 2024). “330(l)(c) provides in part, “Except as provided by RCW 82.32.410, nothing in this chapter requires any person possessing data, material, or documents made confidential and privileged by this section to delete information from such data, material, or documents so as to permit its…”
— Wash. Rev. Code § 82.32.410(1) — 3 cases
Stroh Brewery Co. v. Dep't of Revenue, 104 Wash. App. 235 (Wash. Ct. App. 2001). “Stroh argues that the Department’s determinations are precedent, citing RCW 82.32.410. 1 Moreover, continues Stroh, Department internal documents suggest that the Department viewed the new administrative regulation as a change in interpreta *243 tion.”
Stroh Brewery Co. v. STATE, DEPT. OF REV., 15 P.3d 692 (Wash. Ct. App. 2001). “Stroh argues that the Department's determinations are precedent, citing RCW 82.32.410. [1] Moreover, continues Stroh, Department internal documents suggest that the Department viewed the new administrative regulation as a change in interpretation.”
Kevin Miller, V State Of Wa, Dept. Of Revenue (Wash. Ct. App. 2023). “abilities, net worth, tax liability deficiencies, overassessments, or tax payments, whether taken from the taxpayer’s books and records or any other source, (iii) whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing,…”
— Wash. Rev. Code § 82.32.410(1)(a) — 1 case
Kevin Miller, V State Of Wa, Dept. Of Revenue (Wash. Ct. App. 2023). “abilities, net worth, tax liability deficiencies, overassessments, or tax payments, whether taken from the taxpayer’s books and records or any other source, (iii) whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing,…”
— Wash. Rev. Code § 82.32.410(1)(b) — 1 case
Kevin Miller, V State Of Wa, Dept. Of Revenue (Wash. Ct. App. 2023). “abilities, net worth, tax liability deficiencies, overassessments, or tax payments, whether taken from the taxpayer’s books and records or any other source, (iii) whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing,…”
— Wash. Rev. Code § 82.32.410(1)(c) — 1 case
Kevin Miller, V State Of Wa, Dept. Of Revenue (Wash. Ct. App. 2023). “abilities, net worth, tax liability deficiencies, overassessments, or tax payments, whether taken from the taxpayer’s books and records or any other source, (iii) whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing,…”
— Wash. Rev. Code § 82.32.410(2)(a) — 1 case
Kevin Miller, V State Of Wa, Dept. Of Revenue (Wash. Ct. App. 2023). “abilities, net worth, tax liability deficiencies, overassessments, or tax payments, whether taken from the taxpayer’s books and records or any other source, (iii) whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing,…”
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.