No action shall be commenced or maintained under this chapter unless a claim for refund shall have been filed in compliance with the provisions of this chapter, and no recovery of taxes shall be allowed in any such action upon a ground not asserted in the claim for refund.
RCW 84.69.130
Claim prerequisite to action—Recovery limited to ground asserted.
Applied in 1 court decision — leading case Shoulberg v. Public Utility District No. 1 (2012)
Most recently applied in Shoulberg v. Public Utility District No. 1 (June 2012)
1961 c 15 s 84.69.130
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.