Title of Rule and Other Identifying Information: WAC 458-18-210 (Rule 210) Refunds -- Procedure -- Interest, Rule 210
explains the method for making refunds pursuant to chapter 84.69 RCW and the basis for determining interest on refunds.
THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Marilou Rickert, Department of Revenue, P.O. Box 47453, Olympia, WA 98504-7453, e-mail MarilouR@DOR.WA.GOV , AND RECEIVED BY November 1, 2010.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: WAC 458-18-210 is being revised to recognize section 9 of E2SHB 1208 (chapter 350, Laws of 2009). This legislation:
• Removed the authority of the county legislative authority to act on its own motion to order refunds; and
• Changed the due date for refund claims from within three years of payment to within three years from the date the tax was due.
Copies of draft rules are available for viewing and printing on our web site at http://dor.wa.gov/content/FindALawOrRule/RuleMaking/agenda.aspx.
Reasons Supporting Proposal: To incorporate legislation changes.
Statutory Authority for Adoption: RCW 84.08.010, 84.08.070, and 84.36.865.
Statute Being Implemented: RCW 84.69.030.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: Washington state department of revenue, governmental.
Name of Agency Personnel Responsible for Drafting: Marilou Rickert, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 570-6115; Implementation and Enforcement: Brad Flaherty, 1025 Union Avenue S.E., Suite #200, Olympia, WA, (360) 570-5860.
August 31, 2010
Alan R. Lynn
AMENDATORY SECTION(Amending WSR 98-01-176, filed 12/23/97, effective 1/1/98)
WAC 458-18-210 Refunds -- Procedure -- Interest. (1) Refunds provided for by chapter 84.69 RCW are made by ((
of)) the following (( two)) method(( s)): (( (a) The county
legislative authority acts upon its own motion and orders a
(b))) The taxpayer must file((
s)) a claim for refund with
the county. This claim (( shall)) must:
(i))) (a) Be verified by the person who paid the tax,
his guardian, executor or administrator; and
(ii))) (b) Be filed within three years after the due
date of the payment sought to be refunded (( was made)); and
(iii))) (c) State the statutory ground upon which the
refund is claimed.
(2) All claims for refunds must be certified as correct by the county assessor and treasurer and not be refunded until so ordered by the county legislative authority.
(3) For all refunds, the rate of interest is set out in WAC 458-18-220. The rate of interest is based upon the date the taxes were paid.
(4) Except as provided in subsections (5) and (6) of this section, the interest shall accrue from the time the taxes were paid until the refund is made.
(5) Refunds on a state, county or district-wide basis shall not commence to accrue interest until six months following the date of the final order of the court.
(6) Refunds may be made without interest within sixty days after the date of payment if:
(a) Paid more than once; or
(b) The amount paid exceeds the amount due on the property as shown on the tax roll.
[Statutory Authority: RCW 84.08.010, 84.08.070, 84.69.030, 84.69.100 and 84.69.150. 98-01-176, § 458-18-210, filed 12/23/97, effective 1/1/98. Statutory Authority: RCW 84.69.100 as amended by 1987 c 319 and 84.08.010(2). 87-19-141 (Order PT 87-7), § 458-18-210, filed 9/23/87.]