# RCW 48.14.070: RCW 48.14.070: Refunds

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S070

## Section

- **Citation:** RCW 48.14.070
- **Heading:** RCW 48.14.070: Refunds
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 48 / Chapter 14 / Section 070

## Text

In event any person has paid to the commissioner any tax, license fee or other charge in error or in excess of that which he or she is lawfully obligated to pay, the commissioner shall upon written request make a refund thereof. A person may only request a refund of taxes within six years of the end of the calendar year for which the taxes are owed. A person may only request a refund of fees or charges other than taxes within 13 months of the date the fees or charges were paid. Refunds may be made either by crediting the amount toward payment of charges due or to become due from such person, or by making a cash refund.

## Nearby sections

- [RCW 48.14.010 RCW 48.14.010: Fee schedule.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S010.md)
- [RCW 48.14.020 RCW 48.14.020: Premium taxes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S020.md)
- [RCW 48.14.021 RCW 48.14.021: Reduction of tax—Policies connected with pension, etc., plans exempt or qualified under internal revenue code.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S021.md)
- [RCW 48.14.022 RCW 48.14.022: Taxes—Exemptions and deductions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S022.md)
- [RCW 48.14.025 RCW 48.14.025: Prepayment of tax obligations under RCW 48.14.020.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S025.md)
- [RCW 48.14.027 RCW 48.14.027: Exemption for state health care premiums before July 1, 1990.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S027.md)
- [RCW 48.14.030 RCW 48.14.030: Tax statement.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S030.md)
- [RCW 48.14.040 RCW 48.14.040: Retaliatory provision.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S040.md)
- [RCW 48.14.060 RCW 48.14.060: Failure to pay tax—Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S060.md)
- [RCW 48.14.070 RCW 48.14.070: Refunds.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S070.md)
- [RCW 48.14.080 RCW 48.14.080: Premium tax in lieu of other forms—Exceptions—Definition.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S080.md)
- [RCW 48.14.090 RCW 48.14.090: Determining amount of direct premium taxable in this state.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S090.md)
- [RCW 48.14.095 RCW 48.14.095: Unlawful or delinquent insurers or taxpayers—Computing the tax payable—Risks, exposures, or enrolled participants only partially in state.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S095.md)
- [RCW 48.14.100 RCW 48.14.100: Foreign or alien insurers, continuing liability for taxes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S100.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T48_C14_S070. Check the current official text before relying on it. Not legal advice.