Declares that the legislature must study whether the existing tax appeals system is fair and efficient in resolving tax controversies and whether a new tax court should be established in Washington state to hear tax controversies, and if so recommended, its role and basic operating concepts.

Requires a committee to be convened to perform the study.

Requires the department of revenue to report its preliminary findings and recommendations to the appropriate legislative committee by November 30, 2008, and its final recommendations no later than September 1, 2009.