The Department must comply with WAC 458-20-10202 and the Administrative Procedures Act (RCW Chapter 34.05) when conducting an appeal of a reseller permit denial or revocation. The law requires our Department to maintain a record of the appeal. The law also prohibits the reviewing officer from having any contact with either party outside the presence of the other party. The administrative law judge at our Department will issue a written order based upon this record. This order is the Department’s final decision.
If the Department has issued an initial order denying or revoking a reseller permit, you may appeal that order to the Administrative Review and Hearings Division. The initial order will include written instructions on how to request an appeal. Keep in mind that you must request an appeal within 21 days from the date of the initial order; otherwise the initial order will become final.
You may submit a request for appeal to the Administrative Review and Hearings Division by either (1) sending a written request (by U.S. Mail, email, or fax) or (2) by telephoning us. Our contact information is as follows:
Department of Revenue
Administrative Review and Hearings Division
P.O. Box 47460
Olympia, WA 98504-7460
You may use our form Brief Adjudicative Proceeding Appeal Review of Initial Order to submit your written request for appeal. Keep in mind that whether you use our form, or not, you should describe specifically the reasons for appealing the initial order. If you wish to have us consider any documents as part of our review, you must submit those documents on the same day you request an appeal. Your request for appeal must include your current contact information, and if your contact information changes while the appeal is pending, you must contact us and update that information.
Once we receive your request for appeal, a reviewing officer will be assigned to review your request. Generally, the reviewing officer decides the appeal by a review of the record, as provided by you and the Department. The reviewing officer may have additional questions or requests for documentation, in which case, you and the Department will be notified and provided additional time to respond to any such requests. Usually, the reviewing officer will issue a decision within 20 days of our receipt of your request for appeal. That decision is the final action of the Department, unless otherwise specified.
If you wish to appeal the final action of the Department, you may appeal to Thurston County Superior Court. The process for doing this is in Chapter 34.05 RCW.