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When are decisions published?

A determination will be published when all of the following criteria are met:

  1. The decision is a well-reasoned application of the law to a specific set of facts.
  2. The decision addresses only the law and facts necessary to resolve this case.
  3. The decision is needed to:

    1. Provide guidance on a previously unaddressed area of the law, and to articulate the Department’s current policy;
    2. Apply the law to a significantly different set of facts;
    3. Overrule a published determination; or
    4. Provide a better or more current articulation on how the law should be interpreted.
  4. The decision can be effectively sanitized, or the taxpayer will grant a waiver of the secrecy clause.

Can I request to have my decision published?

Yes. You can request that your decision be published. The Department will consider whether it meets the criteria (see above).

Where can I find published decisions?

You may search for Washington Tax Decisions (WTDs) using Taxpedia, the Department's online tax research tool.


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