Rule 100 further appeal rights

Appeal a final decision

You may appeal a final decision involving an assessment or a refund issued by the Administrative Review and Hearings Division to the Board of Tax Appeals (BTA). An appeal with the BTA must be filed within 30 days of the final decision. The Department of Revenue does not have the authority to extend this filing date.

Stay of collection

Payment is not required before filing an appeal with the BTA, but the Department can proceed with collection efforts if payment is not made by the due date.

A stay of collection may be granted at the discretion of the Department. If you need a stay, you should contact the Department's Compliance Division. Contact the local office nearest your business. For a stay of collection, you must file a suitable bond, guaranteed by a specific, authorized surety insurer with the Department. The bond must be in an amount, which is up to twice the amount on which the stay is requested, plus interest, and must run for the duration of the requested stay.

Superior Court appeals

You can appeal directly to the Superior Court, but you must first pay any amounts due. An appeal for refund can be filed directly with the Thurston County Superior Court. The appeal must be filed no later than 4 years following the payment or 30 days after the final decision, whichever is later.

Additional court appeals

Further appeals are available to you and the Department, beyond the Superior Court, to the Court of Appeals or to the Washington Supreme Court.