RCW 82.03.150
Appeals to board—Informal hearings, powers of board or tax referees—Assistance.
In all appeals involving an informal hearing before the board or any of its members or tax referees, the board, any member of the board, and the board's tax referees 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, any member of the board, and the board's tax referees 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.
[ 2018 c 174 § 14; 2000 c 103 § 2; 1988 c 222 § 5; 1967 ex.s. c 26 § 44.]
Structure Revised Code of Washington
Chapter 82.03 - Board of Tax Appeals.
82.03.020 - Members—Number—Qualifications—Appointment.
82.03.040 - Removal of members—Grounds—Procedure.
82.03.050 - Operation on full-time basis—Salary—Compensation—Travel expenses.
82.03.070 - Executive director, tax referees, clerk, assistants.
82.03.090 - Office of board—Quorum—Hearings.
82.03.100 - Findings and decisions—Signing—Filing—Public inspection.
82.03.110 - Publication of findings and decisions.
82.03.120 - Journal of final findings and decisions.
82.03.130 - Appeals to board—Jurisdiction as to types of appeals—Filing.
82.03.140 - Appeals to board—Election of formal or informal hearing.
82.03.150 - Appeals to board—Informal hearings, powers of board or tax referees—Assistance.
82.03.160 - Appeals to board—Formal hearings, powers of board or tax referees—Assistance.
82.03.170 - Rules of practice and procedure.
82.03.200 - Appeals from county board of equalization—Evidence submission in advance of hearing.