PERMANENT RULES
Effective Date of Rule: Thirty-one days after filing.
Purpose: Rule 210 explains the method for making refunds pursuant to chapter 84.69 RCW and the basis for determining interest on refunds. The rule was amended 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. |
Citation of Existing Rules Affected by this Order: Amending WAC 458-18-210 (Rule 210) Refunds -- Procedure -- Interest.
Statutory Authority for Adoption: RCW 84.08.010, 84.08.070, and 84.36.865.
Adopted under notice filed as WSR 10-18-073 on August 31, 2010.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 1, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.
Date Adopted: November 12, 2010.
Alan R. Lynn
Rules Coordinator
OTS-3526.1
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 ((one
of)) the following ((two)) method((s)): (((a) The county
legislative authority acts upon its own motion and orders a
refund; or
(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.]