Any person
having been issued a notice of additional taxes, delinquent
taxes, interest, or penalties assessed by the department, may
within thirty days after the issuance of the original notice of
the amount thereof or within the period covered by any extension
of the due date thereof granted by the department petition the
department in writing for a correction of the amount of the
assessment, and a conference for examination and review of the
assessment. The petition shall set forth the reasons why the
correction should be granted and the amount of the tax, interest,
or penalties, which the petitioner believes to be due. The
department shall promptly consider the petition and may grant or
deny it. If denied, the petitioner shall be notified by mail, or
electronically as provided in RCW 82.32.135, thereof forthwith.
If a conference is granted, the department shall fix the time and
place therefor and notify the petitioner thereof by mail or
electronically as provided in RCW 82.32.135. After the
conference the department may make such determination as may
appear to it to be just and lawful and shall mail a copy of its
determination to the petitioner, or provide a copy of its
determination electronically as provided in RCW 82.32.135. If no
such petition is filed within the thirty-day period the
assessment covered by the notice shall become final.
The procedures provided for herein shall apply also to a
notice denying, in whole or in part, an application for a
pollution control tax exemption and credit certificate, with such
modifications to such procedures established by departmental
rules and regulations as may be necessary to accommodate a claim
for exemption or credit.
[2007 c 111 § 110; 1989 c 378 § 22; 1975 1st ex.s. c 158 § 4; 1967 ex.s. c 26 § 49; 1963 ex.s. c 28 § 8; 1961 c 15 § 82.32.160. Prior: 1939 c 225 § 29, part; 1935 c 180 § 199, part; RRS § 8370-199, part.]
NOTES:
Part headings not law -- 2007 c 111: See note following RCW 82.16.120.
Effective date -- 1975 1st ex.s. c 158: See note following RCW 82.34.050.
Effective date -- 1967 ex.s. c 26: See note following RCW 82.01.050.