82.03.150 - Appeals to board -- Informal hearings, powers of board or tax referees -- Assistance.

Appeals to board — Informal hearings, powers of board or tax referees — Assistance.

In all appeals involving an informal hearing, the board or its tax referees shall have all powers relating to administration of oaths, issuance of subpoenas, and taking of depositions as are granted to agencies by chapter 34.05 RCW. The board, or its tax referees, shall also have all powers granted the department of revenue pursuant to RCW 82.32.110. In the case of appeals within the scope of RCW 82.03.130(1)(b) the board or any member thereof may obtain such assistance, including the making of field investigations, from the staff of the director of revenue as the board or any member thereof may deem necessary or appropriate.

[2000 c 103 § 2; 1988 c 222 § 5; 1967 ex.s. c 26 § 44.]