2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.38 Special fuel tax act.
82.38.235 Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
RCW 82.38.235 Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment. (Effective until July 1, 2016.)
Whenever any assessment shall have become final in accordance with the provisions of this chapter, the department may file with the clerk of any county within the state a warrant in the amount of the assessment of taxes, penalties plus interest and a filing fee under RCW 36.18.012(10). The clerk of the county wherein the warrant is filed shall immediately designate a superior court cause number for such warrant, and the clerk shall cause to be entered in the judgment docket under the superior court cause number assigned to the warrant, the name of the licensee mentioned in the warrant, the amount of the tax, penalties, interest and filing fee and the date when such warrant was filed. The aggregate amount of such warrant as docketed shall become a lien upon the title to, and interest in all real and personal property of named person against whom the warrant is issued, the same as a judgment in a civil case duly docketed in the office of such clerk. Such warrant so docketed shall be sufficient to support the issuance of writs of execution and writs of garnishment in favor of the state in the manner provided by law in the case of civil judgment, wholly or partially unsatisfied. The clerk of the court shall be entitled to a filing fee under RCW 36.18.012(10), which shall be added to the amount of the warrant.
[2001 c 146 § 14; 1998 c 176 § 78; 1979 c 40 § 22.]
RCW 82.38.235
Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment. (Effective July 1, 2016.)
When an assessment becomes final the department may file with the clerk of any county within the state a warrant in the amount of the assessment of taxes, penalties, interest and a filing fee under RCW 36.18.012(10). The warrant is a lien upon title to, and interest in all real and personal property of the person against whom the warrant is issued. The warrant is sufficient to support the issuance of writs of execution and writs of garnishment in favor of the state.
[2013 c 225 § 124; 2001 c 146 § 14; 1998 c 176 § 78; 1979 c 40 § 22.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
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