Washington State Department of Revenue

TAXPAYER RIGHTS AND RESPONSIBILITIES

THE TAXPAYERS OF THE STATE OF WASHINGTON HAVE THE RIGHT TO:

  • Simple and prompt administrative process for tax refunds and credits.
  • Timely, fair and equitable treatment with dignity and respect.
  • Accurate written information on reporting instructions, appeal procedures, refund claims and reasons for assessment.
  • Public hearings on proposed rules.
  • Review and appeal of assessments, business registration revocation and adverse rulings.
  • Remedies when statutes and rules are found to be unconstitutional.
  • Confidentiality of financial and business information.

THE TAXPAYERS OF THE STATE OF WASHINGTON HAVE THE RESPONSIBILITY TO:

  • Register with the Department of Revenue.
  • Know their tax reporting obligations and seek instructions when they are uncertain.
  • Keep accurate and complete business records.
  • File returns and pay taxes in a timely manner.
  • Ensure the accuracy of the information entered on their tax returns.
  • Substantiate claims for refund.
  • Notify the Department of Revenue and pay taxes promptly when closing a business.

DOR Logo
Serving the People of Washington

Taxpayer Rights and Responsibilities Brochure