WAC 458-20-10202
Brief adjudicative proceedings for
matters related to reseller permits. (1) Introduction. The
department of revenue (department) conducts adjudicative
proceedings pursuant to chapter 34.05 RCW, the Administrative
Procedure Act (APA). The department adopts in this section
the brief adjudicative procedures as provided in RCW 34.05.482
through 34.05.494 for the administration of brief adjudicative
proceedings for the following matters related to reseller
permits:
(a) A determination of whether an applicant for a
reseller permit meets the criteria for a reseller permit per
WAC 458-20-10201; and
(b) On the administrative appeal of an initial order
denying the taxpayer's application for a reseller permit, a
determination as to whether the department's order denying the
application was correctly based on the criteria for approving
reseller permits as set forth in WAC 458-20-10201.
This section explains the procedure and process
pertaining to the adopted brief adjudicative proceedings.
(2) Record in brief adjudicative proceedings. The record
with respect to a taxpayer's appeal per RCW 34.05.482 through 34.05.485 of the department's denial of an application for a
reseller permit will consist of:
(a) The taxpayer's application for the reseller permit,
the taxpayer's notice of appeal, the taxpayer's written
response, if any, to the reasons set forth in the department's
notice of denial of a reseller permit, and all records relied
upon by the department or submitted by the taxpayer; and
(b) All correspondence between the taxpayer requesting
the reseller permit and the department regarding the
application for the reseller permit.
(3) Conduct of brief adjudicative proceedings. If the
department denies an application for a reseller permit, it
will notify the taxpayer of the denial in writing, stating the
reasons for the denial. To initiate an appeal of the denial
of the reseller permit application, the taxpayer must file a
written appeal no later than twenty-one days after service of
the department's written notice that the taxpayer's
application has been denied.
(a) A form notice of appeal of the denial of a reseller
permit application (Reseller Permit Appeal Petition) is
available at http://dor.wa.gov or by calling 1-800-647-7706.
The completed form should be mailed or faxed to the department
at:
Department of Revenue
Taxpayer Account Administration
P.O. Box 47476
Olympia, WA 98504-7476
Fax: 360-705-6733
(b) A presiding officer, who will be either the assistant
director of the taxpayer account administration division or
such other person as designated by the director of the
department (director), will conduct brief adjudicative
proceedings. The presiding officer for brief adjudicative
proceedings will have agency expertise in the subject matter
but will not otherwise have participated in responding to the
taxpayer's application for a reseller permit.
(c) As part of the appeal, the taxpayer or the taxpayer's
representative may present written documentation and explain
the taxpayer's view of the matter. The presiding officer may
request additional documentation from the taxpayer or the
department and will designate the date by which the documents
must be submitted.
(d) No witnesses may appear to testify.
(e) In addition to the record, the presiding officer for
brief adjudicative proceedings may employ agency expertise as
a basis for decision.
(f) Within twenty-one days of receipt of the taxpayer's
appeal of the denial of a reseller permit, the presiding
officer will enter an initial order, including a brief
explanation of the decision per RCW 34.05.485. All orders in
these brief adjudicative proceedings will be in writing. The
initial order will become the department's final order unless
an appeal is filed with the department's appeals division in
subsection (4) of this section.
(4) Review of initial orders from brief adjudicative
proceeding. A taxpayer that had its application for a
reseller permit denied in an initial order issued per
subsection (3) of this section may request a review by the
department by filing a petition for review or by making an
oral request for review with the department's appeals division
within twenty-one days after the service of the initial order
on the taxpayer. A form for an appeal of an initial order per
subsection (3) of this section denying the taxpayer's
application for a reseller permit is available at
http://dor.wa.gov. A request for review should state the
reasons the review is sought. A taxpayer making an oral
request for review may at the same time mail a written
statement to the address below stating the reasons for the
appeal and its view of the matter. The address, telephone
number, and fax number of the appeals division are:
Appeals Division, Reseller Permit Appeals
Department of Revenue
P.O. Box 47476
Olympia, WA 98504-7476
Telephone Number: 1-800-647-7706
Fax: 360-705-6733
(a) A reviewing officer, who will be either the assistant
director of the appeals division or such other person as
designated by the director, will conduct brief adjudicative
proceedings and determine whether the department's denial of
the taxpayer's application was correctly based on the criteria
for approving reseller permits as set forth in WAC 458-20-10201. The reviewing officer will review the record
and, if needed, convert the proceeding to a formal
adjudicative proceeding.
(b) The agency record need not constitute the exclusive
basis for the reviewing officer's decision. The reviewing
officer will have the authority of a presiding officer.
(c) The order of the reviewing officer will be in writing
and include a brief statement of the reasons for the decision,
and it must be entered within twenty days of the petition for
review. The order will include a notice that judicial review
may be available. The order of the reviewing officer
represents the final decision of the department.
(d) A request for administrative review is deemed denied
if the department does not issue an order on review within
twenty days after the petition for review is filed or orally
requested.
(5) Conversion of a brief adjudicative proceeding to a
formal proceeding. The presiding officer or reviewing officer
may convert the brief adjudicative proceeding to a formal
proceeding at any time on motion of the taxpayer, the
department, or the presiding/reviewing officer's own motion.
(a) The presiding/reviewing officer will convert the
proceeding when it is found that the use of the brief
adjudicative proceeding violates any provision of law, when
the protection of the public interest requires the agency to
give notice to and an opportunity to participate to persons
other than the parties, and when the issues and interests
involved warrant the use of the procedures of RCW 34.05.413
through 34.05.479.
(b) When a proceeding is converted from a brief
adjudication to a formal proceeding, the director may become
the presiding officer or may designate a replacement presiding
officer to conduct the formal proceedings upon notice to the
taxpayer and the department.
(c) In the conduct of the formal proceedings, WAC 458-20-10002 will apply to the proceedings.
(6) Court appeal. Court appeal from the final order of
the department is available pursuant to Part V, chapter 34.05 RCW. However, court appeal may be available only if a review
of the initial decision has been requested under subsection
(4) of this section and all other administrative remedies have
been exhausted. See RCW 34.05.534.
(7) Computation of time. In computing any period of time
prescribed by this section or by the presiding officer, the
day of the act or event after which the designated period is
to run is not to be included. The last day of the period is
to be included, unless it is a Saturday, Sunday or a legal
holiday, in which event the period runs until the next day
which is not a Saturday, Sunday or legal holiday. When the
period of time prescribed is less than seven days,
intermediate Saturdays, Sundays and holidays are excluded in
the computation. Service as discussed in subsection (8) of
this section is deemed complete upon mailing.
(8) Service. All notices and other pleadings or papers
filed with the presiding or reviewing officer must be served
on the taxpayer, their representatives/agents of record, and
the department.
(a) Service is made by one of the following methods:
(i) In person;
(ii) By first-class, registered or certified mail;
(iii) By fax and same-day mailing of copies;
(iv) By commercial parcel delivery company; or
(v) By electronic delivery pursuant to RCW 82.32.135.
(b) Service by mail is regarded as completed upon deposit
in the United States mail properly stamped and addressed.
(c) Service by electronic fax is regarded as completed
upon the production by the fax machine of confirmation of
transmission.
(d) Service by commercial parcel delivery is regarded as
completed upon delivery to the parcel delivery company,
properly addressed with charges prepaid.
(e) Service by electronic delivery is regarded as
completed on the date that the department electronically sends
the information to the parties or electronically notifies the
parties that the information is available to be accessed by
them.
(f) Service to a taxpayer, their representative/agent of
record, the department, and presiding officer must be to the
address shown on the notice described in subsection (3)(a) of
this section.
(g) Service to the reviewing officer must be to the
appeals division at the address shown in subsection (4) of
this section.
(h) Where proof of service is required, the proofs of
service must include:
(i) An acknowledgment of service;
(ii) A certificate, signed by the person who served the
document(s), stating the date of service; that the person did
serve the document(s) upon all or one or more of the parties
of record in the proceeding by delivering a copy in person to
(names); and that the service was accomplished by a method of
service as provided in this subsection.
(9) Continuance. The presiding officer or reviewing
officer may grant a request for a continuance by motion of the
taxpayer, the department, or on its own motion.
[Statutory Authority: RCW 82.32.300, 82.01.060(2), 82.32.780,
and 82.32.783. 10-14-080, § 458-20-10202, filed 7/1/10,
effective 8/1/10.]