Wash. Rev. Code § 51.48.170
Emergency assessment and collection of taxes
Washington · Revised Code of Washington Chapter 51.48 — Penalties · Status: effective
Cite this
- Citation
- Wash. Rev. Code § 51.48.170, Emergency assessment and collection of taxes, Washington, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1521972
- Permanent ID
ys:prov:1521972@1- SHA-256
cafcf6f4821fefec0e5209f5beb19d1abc7e65877f9722395758bd63eb4e92da
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
If the director or the director's designee has reason to believe that an employer is insolvent or about to cease business, leave the state, or remove or dissipate assets out of which taxes or penalties might be satisfied, and the collection of any taxes accrued will be jeopardized by delaying collection, the director or the director's designee may make an immediate assessment thereof and may proceed to enforce collection immediately under the terms of RCW 51.48.180 and 51.48.190, but interest and penalties shall not begin to accrue upon any taxes until the date when such taxes would normally have become delinquent.