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How to file for an excise tax review
When can I seek review?
Under Rule 100, you have a right to an informal review when:
- You believe you do not owe all or part of any tax, penalty, or interest assessed by the Department.
- Your refund request was denied.
- You received an adverse letter ruling from the Taxpayer Information and Education section.
Before you seek review, we encourage you to first request a meeting with the supervisor of the Revenue employee who assessed the tax or denied your refund.
In addition to informal reviews, you may also appeal under other laws, which are more formal appeals. See APA appeals for more information:
- A revoked business registration
- A revoked or suspended cigarette license
- A log export action
- A reseller permit action
- Manufactured Home Park fees
- Renewable Energy System Certification
- Recommendations to revoke or suspend spirits tax license
- Unclaimed Property
How do I seek review of an agency action?
To have your claim reviewed, you must file a petition. We encourage you to use our petition form, found on our website. If you choose your own format, clearly state the following information:
- Specific items, actions, or schedules you are protesting and the time period at issue.
- Reasons you believe the Department made an error and what relief should be granted.
- The amount of tax, interest, and penalty in dispute.
- Include all documents with the petition.
Do I need an attorney?
No. You can represent yourself or have someone represent you, such as your attorney, accountant, manager or bookkeeper.
Do I have to pay the tax before I can seek a review of agency action?
Tax, interest, and penalty assessed but not yet due do not have to be paid before filing a petition. Those amounts will be placed on hold while the matter is under review. However, interest will accrue on any unpaid amount.
When must I file?
You must file a written request for review and supporting documents (or ask for an extension) within 30 days of the date the assessment was issued. A petition for review not postmarked or received within this time period will be dismissed.
If you applied for a refund and it was denied, you are encouraged to file your petition within 30 days after the refund request was denied. If you are unable to file your petition within 30 days, you must file it within the statute of limitations (see WAC 458-20-229).
Can the time for filing a request for review be extended?
Yes. However, requests for extension must be made in writing prior to the assessment’s due date.
How do I request an extension?
Call (360) 534-1335 or write to:
Washington State Department of Revenue
Administrative Review and Hearings Division
PO Box 47460
Olympia, WA 98504-7460
Email: DORARHDadmin@dor.wa.gov
What happens after I file a petition for review?
When we receive your petition:
- We will review your petition and send you an acknowledgement letter. If your petition is not received timely, we will inform you that the review petition has been dismissed.
- We will contact the appropriate division for a response.
- We may request additional information from you or the appropriate division.
- We will place the amount of protested tax, interest, and penalty on hold until your case is resolved.
- We assign the appeal to an Tax Review Officer (TRO) hired by the Department of Revenue to provide an informal, final departmental review of agency actions. TRO’s are attorneys trained in the interpretation of the Revenue Act and precedents established by prior rulings and court decisions.
Will a hearing be held?
A hearing is held on many requests for review.
The TRO may issue a written decision without holding a hearing when the:
- Facts are not in dispute.
- Issues are clearly identified.
- Law has been applied to similar situations in previous decisions.
A review of written submissions is sufficient when:
- You have requested no hearing.
- Review is limited to a letter ruling.
- You will be advised when no hearing will be held or a time and date for your hearing. You will also be asked to provide any additional documents by a due date.
What kind of hearing can I expect?
Hearings may be conducted in-person or by telephone. In-person hearings are held at the Olympia or the Seattle office. Telephone hearings are held in the event an in-person hearing would be inconvenient for the taxpayer. All information necessary to review your tax issue should be submitted with your petition or as requested by the TRO in the scheduling letter so the record may be closed and the decision rendered. These hearings are not like court. They are informal and non-adversarial. These hearings are conversations about the tax issue around a conference table so we can make the right decision and minimize the need to litigate tax decisions. If you are not satisfied with the result, you may appeal to the Board of Tax Appeals, which is an independent agency, or you can sue for a refund in Thurston County Superior Court.
What happens during the hearing?
During the hearing:
- The TRO will discuss the review process and answer your questions.
- You or your witnesses will be asked to talk about the facts and documents in support of your claim.
- You or your representative will also be asked to explain how the law supports your claim.
- You will be asked for any concluding statements.
Throughout the process, the TRO may ask questions, discuss points of law, and ask for additional documents.
Is there a simpler process for less complex cases?
Yes, we assign cases to our “small claims” process when the case meets certain dollar limits and does not involve claims of first impression.
What are the benefits of a small claims review?
- Small claims allow for a quicker process.
- Small claims allow for quicker settlements, where appropriate.
How does the process for small claims review differ from other reviews?
Small claims are usually heard and decided much sooner than other cases. Most small claims decisions are made within 90 days of receipt of your review petition. Decisions in other types of cases can take up to a year.
Will I get a hearing in small claims reviews?
A hearing is held in many small claims cases. This is usually done by telephone, but you may request an in-person hearing.
What is the difference between Rule 100 informal reviews and other more formal appeals?
Rule 100 cases are informal and apply only to excise tax issues. The other more formal appeals relate to several other programs that have a formal process, such as losing a business license. When the department makes a decision about an excise tax issue or one of these other programs, the notice you receive from the Department will inform you of your “rights.” Forms are available online for your convenience.
Where can I get more information?
For more information, visit our website at dor.wa.gov/reviews/ Our online guide has additional information on Small Claims, Executive Level Reviews, Administrative Procedure Act Appeals, Decisions, Reconsideration Requests, Settlements, Publication, Petition Form, Authorizing Law and other case types.
Contact information
Phone: (360) 534-1335
Fax: (360) 534-1340
Email: DORARHDadmin@dor.wa.govOffice hours: Monday — Friday
8:00 am to 5:00 pm
Office location: 6400 Linderson Way SW
Tumwater, WA 98501
Mailing address:
Department of Revenue
Administrative Review and Hearings Division
PO Box 47460
Olympia, WA 98504-7460
