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Washington Administrative Code Title 458 (Department of Revenue)

WAC 458-20-10002

Adjudicative Proceedings—Formal Adjudicative Proceedings—Log Export Enforcement Actions Pursuant to Chapter 240-15 Wac—Orders to County Officials Issued to Pursuant to Rcw 84.08.120 and 84.41.120—Converted Brief Adjudicative Proceedings

Official textapp.leg.wa.gov

No agency filings affecting this section since 2003 (1) Introduction. The department conducts adjudicative proceedings pursuant to chapter 34.05 RCW, the Administrative Procedure Act (APA). This section explains the procedure and process for formal adjudicative proceedings conducted by the department. These formal proceedings include, but are not limited to, log export enforcement actions pursuant to chapter 240-15 WAC, orders to county officials issued pursuant to RCW 84.08.120 and 84.41.120 , and converted brief adjudicative proceedings. This section does not apply to wholesale and retail cigarette license revocation/suspension of RCW 82.24.550 , certificate of registration (tax registration endorsement) revocation of RCW 82.32.215 , or other proceedings which are brief adjudicative proceedings and are explained in WAC 458-20-10001 . This section also does not apply to the nonadjudicative proceedings as provided in RCW 82.32.160 , 82.32.170 and WAC 458-20-100 . (2) Formal adjudicative proceedings - procedure and process. RCW 34.05.413 through 34.05.479 and chapter 10-08 WAC shall apply to formal adjudicative proceedings conducted by the department of revenue.

# (a)

Presiding officer - final order - review. The presiding officer of a formal adjudicative proceeding shall be the director, department of revenue, or such person as the director shall designate. The presiding officer, whether the director of the department of revenue, or such person as the director shall have designated, shall make the final decision and shall enter a final order as provided in RCW 34.05.461 (1)(b). No further administrative review is available from a decision of the presiding officer.

# (b)

Petitions for reconsideration. RCW 34.05.470 provides that petitions for reconsideration shall be filed within ten days of the final order. A petition for reconsideration shall be filed with the presiding officer at the address of the presiding officer provided in the notice of the proceedings, or at such other address as may be provided in the final order, and shall be in the form of other pleadings in the matter. As with all other pleadings, a copy of the petition shall be served upon all other parties to the proceeding. [Statutory Authority: RCW 82.32.300 and 34.05.410 . WSR 95-07-069, § 458-20-10002, filed 3/14/95, effective 4/14/95.]

Last amended: Statutory Authority: RCW 82.32.300 and 34.05.410 . WSR 95-07-069, § 458-20-10002, filed 3/14/95, effective 4/14/95.

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In this chapter (40 sections)
  1. 458-20-265 · Sales and Use Tax Exemption—Airplane Maintenance Repair…
  2. 458-20-267 · Annual Tax Performance Reports for Certain Tax Preferences
  3. 458-20-267A · Annual Reports for Certain Tax Preferences
  4. 458-20-268 · Annual Surveys for Certain Tax Preferences
  5. 458-20-269 · Waiver of Public Disclosure of Certain New Tax Preferences
  6. 458-20-270 · Telephone Program Excise Tax Rates
  7. 458-20-272 · Tire Fee—Studded Tire Fee—Core Deposits Or Credits
  8. 458-20-274 · Staffing Services
  9. 458-20-277 · Certified Service Provider—Compensation
  10. 458-20-278 · Returned Goods, Defective Goods—Motor Vehicle Lemon Law
  11. 458-20-279 · Clean Alternative Fuel Vehicles and High Gas Mileage…
  12. 458-20-280 · Introduction
  13. 458-20-281 · Petroleum Product Tax
  14. 458-20-282 · Marketplace Tax Collection and Reporting
  15. 458-20-285 · Working Families Tax Credit
  16. 458-20-290 · Workforce Education Investment Surcharge—Select Advanced…
  17. 458-20-300 · Capital Gains Excise Tax—Overview and Administration
  18. 458-20-301 · Capital Gains Excise Tax—Definitions, Deductions,…
  19. 458-20-305 · Sales and Use Tax Deferral—Conversion of Underutilized…
  20. 458-20-10001 · Adjudicative Proceedings—Brief Adjudicative…
  21. 458-20-10002 · Adjudicative Proceedings—Formal Adjudicative…
  22. 458-20-10003 · Brief Adjudicative Proceedings for Matters Related to…
  23. 458-20-10004 · Brief Adjudicative Proceedings for Matters Related to…
  24. 458-20-10005 · Written Determinations As Precedents—Criteria for…
  25. 458-20-10201 · Application Process and Eligibility Requirements for…
  26. 458-20-10202 · Brief Adjudicative Proceedings for Matters Related to…
  27. 458-20-12401 · Special Stadium Sales and Use Tax
  28. 458-20-13501 · Timber Harvest Operations
  29. 458-20-13601 · Manufacturers and Processors for Hire—Sales and Use Tax…
  30. 458-20-14601 · Financial Institutions—Income Apportionment
  31. 458-20-15501 · Taxation of Computer Systems and Hardware
  32. 458-20-15502 · Taxation of Computer Software
  33. 458-20-15503 · Digital Products
  34. 458-20-17001 · Government Contracting—Construction, Installations, Or…
  35. 458-20-17401 · Use Tax Liability for Motor Vehicles, Trailers, and…
  36. 458-20-17802 · Collection of Use Tax by County Auditors and Department…
  37. 458-20-17803 · Use Tax on Promotional Material
  38. 458-20-17902 · Brokered Natural Gas—Use Tax
  39. 458-20-18201 · Warehouse and Grain Elevators and Distribution Centers…
  40. 458-20-18801 · Medical Substances, Devices, and Supplies for…
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