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2005 Washington Revised Code RCW 4.24.141: Action by another state to enforce tax liability — "Taxes" defined.

    The term "taxes" as used in RCW 4.24.140 shall include:

         (1) Any and all tax assessments lawfully made whether they be based upon a return or other disclosure of the taxpayer, upon information and belief of the taxing authority, or otherwise;

         (2) Any and all penalties lawfully imposed pursuant to a tax statute;

         (3) Interest charges lawfully added to the tax liability which constitutes the subject of the action.

    [1951 c 166 § 2. Formerly RCW 4.24.140, part.]

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