Current through Register Vol. 24-06, March 15, 2024
(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 rule 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;
(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;
(c) A determination of whether a reseller
permit should be revoked using the criteria per
RCW
82.32.780 and WAC
458-20-102; and
(d) On the administrative appeal of an
initial order revoking the taxpayer's reseller permit, a determination as to
whether the department's order revoking the permit was correctly based on the
criteria as set forth in
RCW
82.32.780 and WAC
458-20-102.
This rule explains the procedure and process pertaining to the
adopted brief adjudicative proceedings.
(2)
Record in brief adjudicative
proceedings.
(a) 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:
(i) 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, all records relied upon by the department or submitted by
the taxpayer; and
(ii) All
correspondence between the taxpayer requesting the reseller permit and the
department regarding the application for the reseller permit.
(b) The record with respect to a
taxpayer's appeal per
RCW
34.05.482 through
34.05.485 of the department's
initial order revoking a reseller permit will consist of the department's
notice of intent to revoke the reseller permit, the taxpayer's written response
to the department's notice of intent to revoke, the taxpayer's notice of
appeal, and all records relied upon by the department, or submitted by the
taxpayer.
(3)
Conduct of brief adjudicative proceedings.
(a) 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 21 days after service of the department's written notice that the
taxpayer's application has been denied.
(b) If the department proposes to revoke a
reseller permit, it will notify the taxpayer of the proposed revocation in
writing, stating the reasons for the proposed revocation. To contest the
proposed revocation of the reseller permit, the taxpayer must file a written
response no later than 21 days after service of the department's written notice
of the proposed revocation of the reseller permit.
(c) A Reseller Permit Appeal Petition form,
or form for a response to the proposed revocation of a reseller permit is
available at the department's website dor.wa.gov. The completed form may be
sent by mail to the address provided in the form. Alternatively, an appeal for
a denial of reseller permit can also be requested online using My DOR. For
instructions to appeal online, visit Reseller Permit section on the
department's website. For assistance, call 360-705-6217.
(d) 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 or in the decision to propose revocation of
the taxpayer's reseller permit.
(e)
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.
(f) No witnesses may
appear to testify.
(g) In addition
to the record, the presiding officer for brief adjudicative proceedings may
employ agency expertise as a basis for decision.
(h) Within 21 days of receipt of the
taxpayer's appeal of the denial of a reseller permit or proposed revocation of
the 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
administrative review and hearings division in subsection (4) of this
rule.
(4)
Review of
initial orders from brief adjudicative proceeding. A taxpayer may
request a review by the department of an initial order issued per subsection
(3) of this rule by filing a petition for review or by making an oral request
for review with the department's administrative review and hearings division
within 21 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 rule is available
at 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
administrative review and hearings division are:
Administrative Review and Hearings Division, Reseller Permit
Appeals
Washington State Department of Revenue
P.O. Box 47460
Olympia, WA 98504-7460
Telephone Number: 360-534-1335
Fax: 360-534-1340
(a)
A reviewing officer, who will be either the assistant director of the
administrative review and hearings division or such other person as designated
by the director, will conduct brief adjudicative proceedings and determine
whether the department's initial order issued per subsection (3) of this rule
was correctly based on the criteria set forth in
RCW
82.32.780, WAC
458-20-102, and
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 20 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 20 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 rule 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 rule 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 rule 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 rule.
(g) Service to
the reviewing officer must be to the administrative review and hearings
division at the address shown in subsection (4) of this rule.
(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. 12-11-007, §
458-20-10202, filed 5/3/12, effective 6/3/12; 10-14-080, § 458-20-10202,
filed 7/1/10, effective 8/1/10.