Excise Appeal
The term excise tax includes retail sales tax, use
tax, business and occupation tax, and similar taxes administered
by the Department of Revenue.
Questions and Answers:
Who can file an appeal with the State Board?
You can appeal if you have received a final decision from
the Department of Revenue denying a request for refund or
asserting an assessment of additional tax.
What does the State Board do?
The State Board will have a hearing with the Appellant,
the person filing the appeal, and the Respondent, representatives
from the Department of Revenue. The State Board will make
a written decision deciding if the tax matter in controversy.
How do I file an appeal with the State Board?
You need to send in two things:
1. Notice of Appeal - Informal - Excise Tax
(form BTA130)
and
2. Copy of the final decision (determination) from
the Department of Revenue.
What is my deadline to file?
Mail or deliver your appeal to the State Board's office
in Olympia on or before the 30th day after the mailing date
of the Department of Revenue decision (determination).
Detailed instructions for mailing or delivering your appeal
are included on the Notice of Appeal - Informal - Excise
Tax form. See also WAC 456-09-325 or WAC 456-10-325.
What does 'on or before the 30th day' mean?
The first day of the 30-day period is the day after the
Department of Revenue decision (determination) is "mailed"
(the decision may simply say "dated" or "issued"
and not say "mailed"). The last day of the period-the
30th day-is included in the count, unless it falls on a
Saturday, Sunday, or legal state holiday. Then, the 30-day
period runs through the Saturday, Sunday, or legal state
holiday to the next business day.
Remember that some months have 31 days, so you cannot assume,
for example, that you have until June 18 to appeal a County
Board Order that was mailed on May 18. If you do, you will
be one day late, and the State Board cannot accept your
appeal.
Where do I get the appeal form?
Notice
of Appeal - Informal - Excise Tax form (BTA130)
is available from the State Board's web site at http://bta.state.wa.us
or by contacting the State Board at 360-753-5446. There
is also a format outlined in WAC 456-10-310 for informal
hearings.
Is there a form for a formal appeal?
Forms are not available for formal appeals. You will need
to use the format outlined in WAC 456-09-310 for formal
hearings. A template
of that format is available here.
What's the difference between an informal
and a formal hearing?
Informal hearings are often chosen by persons representing
themselves when appealing their property tax valuation.
Hearings are informal and often held in the county of the
appeal. Even though the hearings are informal, they are
recorded. Exceptions or motions for reconsideration are
available. See WAC 456-10-730 and 456-10-755. Once the Board
decision is final there is no appeal to the next level,
Superior Court. The Board's decision is the final level
of Appeal.
Formal hearings are often recorded by a court reporter
and the record made at the hearing can be appealed to Superior
Court under the Administrative Procedures Act, chapter 34.05
RCW. The person appealing to Superior Court must pay the
cost to have the transcript made by the court reporter of
the testimony before the Board of Tax Appeals. Most of the
formal hearings are held at the Board's Olympia office.
Many of the parties asking for a formal hearing are represented
by attorneys or other professionals although representation
is not required. See chapter 456-09 WAC.
For further discussion of practice before the Board of
Tax Appeals, see 33 Gonzaga Law Review 141 for a 1997 article
by Laura VanderVeer King. The article includes a discussion
of the choice between an informal and formal hearing.
Do I have to have all of my evidence and
materials ready when I file my appeal?
No. You will have several months to prepare before your
hearing with the State Board and up to 10 business days
before the hearing to provide evidence.
What happens after I file my appeal?
The State Board will notify you of the docket number assigned
to your appeal. You will be notified of your hearing date
by mail at least twenty calendar days before the date set
for your hearing.
Will I have to go to Olympia for my State
Board hearing?
Generally, yes.
Will I have to attend my State Board hearing?
You risk the possibility of having your appeal dismissed
unless you do one of the following:
- Have a representative attend for you.
- Stipulate that the appeal be heard on the record. See
WAC 456-09-745(2) or WAC 456-10-550(2).
- Request to testify by telephone. See WAC 456-09-565 or
WAC 456-10-520.
If you don't do any of the above the State Board has the
discretion to make a decision on the record or dismiss your
appeal.
What happens at the State Board hearing?
Your case may be scheduled for a pre-hearing teleconference
with the hearing officer and the representative for the
Department of Revenue (other party), if so; you will be
advised by letter. During that teleconference you and the
other party will have the opportunity to discuss the issue(s)
of your case, evidence that may be presented at the hearing,
and other questions that you, the other party, or the hearing
officer have.
What type of evidence will be considered
at the State Board hearing?
The State Board will consider all oral testimony and supporting
documents that relate to the tax controversy.
May I use evidence that I did not use when
I argued my position before the Department of Revenue?
Yes, however, any new evidence and supporting documentation
must be provided to the State Board and to the other party
at least 10 business days before the hearing unless you
have been directed otherwise at a pre-hearing teleconference.
When will I get the State Board's decision?
The State Board's decision will be mailed to you normally
within three months after the hearing.
What if I am dissatisfied with the State
Board's decision?
You have the right of review or reconsideration. This will
be explained at the end of the decision below the signature
of the presiding Board Member(s) or Tax Referee. Please
note that you must request review or reconsideration within
specific time periods. See Chapter 456-10 WAC.
Appeal rights are also available for decisions issued following
a formal hearing. See Chapter 456-09 WAC.
FOR ADDITIONAL INFORMATION:
For a complete copy of the State Board's administrative rules,
see WAC 456-09 and WAC 456-10 or contact the State Board;
the rules will be sent to you. You can also visit the Board's
web site at http://bta.state.wa.us where you can search previous
State Board decisions or view WAC 456-09 and WAC 456-10.
If you have questions concerning the information in this
brochure, or would like to request this brochure in an alternate
format, contact the State Board at 360-753-5446 Voice/TDD;
or write BOARD OF TAX APPEALS, PO BOX 40915, OLYMPIA WA 98504-0915;
or e-mail the State Board at bta@bta.state.wa.us.
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