Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-10001 - Adjudicative proceedings Brief adjudicative proceedings-Certificate of registration (tax registration endorsement) revocation

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
The department
			 of revenue (department) has adopted the procedure for brief adjudicative
			 proceedings provided in
			 RCW
			 34.05.482 through
			 34.05.494, except for
			 RCW
			 34.05.491(5), for actions
			 involving revocation of a certificate of registration (tax registration
			 endorsement) pursuant to
			 RCW
			 82.32.215. This rule explains the procedure
			 for these brief adjudicative proceedings. This rule does not apply to the
			 following:
* Adjudicative proceedings under WAC
				458-20-10002, which addresses
				converted brief adjudicative proceedings and formal adjudicative proceedings
				relating to log export enforcements;
* Nonadjudicative proceedings under
				RCW
				82.32.160 and
				82.32.170, and WAC
				458-20-100;
* Enforcement proceedings under
				RCW
				82.24.550 and
				82.26.220; and
* Brief adjudicative proceedings for matters relating to the
				revocation of reseller permits under WAC
				458-20-102.
The department has not adopted
				RCW
				34.05.491(5), which provides
				that a request for administrative review is deemed to have been denied if the
				agency does not make a disposition of the matter within twenty days after the
				request is submitted.
(2)
Brief adjudicative proceedings - Procedure.
The following
			 procedure applies to the department's brief adju-dicative proceedings for
			 actions involving revocation of a certificate of registration, unless the
			 matter is converted to a formal proceeding as provided in subsection (8) of
			 this rule.
(a)
Notice.
The
			 department will set the time and place of the hearing. Written notice shall be
			 served upon the tax-payer(s) at least seven days before the date of the
			 hearing. Service is to be made pursuant to subsection (5)(a) of this rule. The
			 notice must include:
(i) The names and
			 addresses of each taxpayer to whom the proceedings apply and, if known, the
			 names and addresses of the taxpayer's representative(s), if any;
(ii) The mailing address and the telephone
			 number of the person or office designated to represent the department in the
			 proceeding;
(iii) The official file
			 or other reference number and the name of the proceeding;
(iv) The name, official title, mailing
			 address and telephone number of the presiding officer, if known;
(v) A statement of the time, place and nature
			 of the proceeding;
(vi) A statement
			 of the legal authority and jurisdiction under which the hearing is to be
			 held;
(vii) A reference to the
			 particular sections of the statutes and/or rules involved;
(viii) A short and plain statement of the
			 matters asserted by the department against the taxpayer and the potential
			 action to be taken; and
(ix) A
			 statement that if the taxpayer fails to attend or participate in a hearing, the
			 hearing can proceed and that adverse action may be taken against the
			 taxpayer.
(x) When the department
			 is notified or otherwise made aware that a limited-English-speaking person is a
			 person to whom the proceedings apply, all notices, including the notice of
			 hearing, continuance and dismissal, must either be in the primary language of
			 that person or must include a notice in the primary language of the person
			 which describes the significance of the notice and how the person may receive
			 assistance in understanding and responding to the notice. In addition, the
			 notice must state that if a party or witness needs an interpreter, a qualified
			 interpreter will be appointed at no cost to the party or witness. The notice
			 must include a form to be returned to the department to indicate whether such
			 person, or a witness, needs an interpreter and to identify the primary language
			 or hearing impaired status of the person.