Well defined scaling laws clearly appear in wall bounded turbulence, very close to the wall,
where a distinct violation of the refined Kolmogorov similarity hypothesis (RKSH) occurs
together with the simultaneous persistence of scaling laws. A new form of RKSH for the wall
region is here proposed in terms of the structure functions of order two which, in physical
terms, confirms the prevailing role of the momentum transfer towards the wall in the near
wall dynamics.