Washington § 82.38.195 Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.

Washington Statutes

§ 82.38.195 — Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.

Washington § 82.38.195

Title 82EXCISE TAXES

Ch. 82.38FUEL TAX ACT

This text of Washington § 82.38.195 (Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 82.38.195 (2026).

Text

An application, report, notice, payment, or claim for credit or refund properly addressed and deposited in the United States mail is deemed filed or received on the date shown by the post office cancellation mark on the envelope. No penalty for delinquency attaches, nor is the statutory period deemed to have elapsed in the case of credit or refund claims, if it is established by competent evidence that the application, report, notice, payment, or claim for credit or refund was properly addressed and timely deposited in the United States mail, if a duplicate of the document or payment is filed.

Effective date — 2013 c 225: See note following RCW 82.38.010 .

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An application, report, notice, payment, or claim for credit or refund properly addressed and deposited in the United States mail is deemed filed or received on the date shown by the post office cancellation mark on the envelope. No penalty for delinquency attaches, nor is the statutory period deemed to have elapsed in the case of credit or refund claims, if it is established by competent evidence that the application, report, notice, payment, or claim for credit or refund was properly addressed and timely deposited in the United States mail, if a duplicate of the document or payment is filed.

Effective date — 2013 c 225: See note following RCW 82.38.010 .