§ 5885 - Procedure for hearings by commissioner; appeals
§ 5885. Procedure for hearings by commissioner; appeals
(a) Any hearing granted by the commissioner under section 5883 or 5884 of this title shall be subject to and governed by chapter 25 of Title 3.
(b) Any aggrieved taxpayer may, within 30 days after a determination by the commissioner concerning a notice of deficiency, an assessment of penalty or interest, or a claim to refund, appeal that determination to the Washington superior court or the superior court of the county in which the taxpayer resides or has a place of business. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 185 (Adj. Sess.), § 224, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1979, No. 105 (Adj. Sess.), § 13; 1997, No. 50, § 20, eff. June 26, 1997.)