Washington § 51.48.170 Emergency assessment and collection of taxes.

Washington Statutes

§ 51.48.170 — Emergency assessment and collection of taxes.

Washington § 51.48.170

Title 51INDUSTRIAL INSURANCE

Ch. 51.48PENALTIES

This text of Washington § 51.48.170 (Emergency assessment and collection of taxes.) 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 § 51.48.170 (2026).

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.

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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.