RCW 4.24.140
Action by another state to enforce tax liability.
The courts of the state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends a like comity in respect to the liability for taxes lawfully imposed by the laws of this state and the officials of such state are hereby authorized to bring an action in all the courts of this state for the collection of such taxes: PROVIDED, That the courts of this state shall not recognize claims for such taxes against this state or any of its political subdivisions: PROVIDED, FURTHER, That the time limitations upon the bringing of such actions which may be imposed by the laws of such other state shall not be tolled by the absence from such state of the person from whom the taxes are sought. The certificate of the secretary of state of such other state to the effect that such officials have the authority to collect the taxes sought to be recovered by such action shall be conclusive proof of that authority.
[ 1951 c 166 § 1. FORMER PART OF SECTION: 1951 c 166 § 2 now codified as RCW 4.24.141.]
NOTES:
Limitation of actions: Chapter 4.16 RCW.
Structure Revised Code of Washington
Chapter 4.24 - Special Rights of Action and Special Immunities.
4.24.005 - Tort actions—Attorneys' fees—Determination of reasonableness.
4.24.010 - Action for injury or death of child.
4.24.020 - Action by parent for seduction of child.
4.24.040 - Action for negligently permitting fire to spread.
4.24.050 - Kindling of fires by persons driving lumber.
4.24.060 - Application of common law.
4.24.070 - Recovery of money lost at gambling.
4.24.080 - Action to recover leased premises used for gambling.
4.24.090 - Validity of evidence of gambling debt.
4.24.130 - Action for change of name—Fees.
4.24.140 - Action by another state to enforce tax liability.
4.24.141 - Action by another state to enforce tax liability—"Taxes" defined.
4.24.150 - Action for fines or forfeitures.
4.24.160 - Action for penalty—Amount of recovery.
4.24.170 - Judgment for penalty or forfeiture—Effect of collusion.
4.24.180 - Disposition of fines, fees, penalties and forfeitures—Venue.
4.24.235 - Physicians—Immunity from liability regarding safety belts.
4.24.250 - Health care provider filing charges or presenting evidence—Immunity—Information sharing.
4.24.260 - Health professionals making reports, filing charges, or presenting evidence—Immunity.
4.24.264 - Boards of directors or officers of nonprofit corporations—Liability—Limitations.
4.24.300 - Immunity from liability for certain types of medical care.
4.24.310 - Persons rendering emergency care or transportation—Definitions.
4.24.311 - Immunity from liability for certain care or assistance at scene of emergency or disaster.
4.24.330 - Action for damages caused by criminal street gang tagging and graffiti.
4.24.345 - Unlawfully summoning a law enforcement officer—Civil action.
4.24.410 - Dog handler using dog in line of duty—Immunity.
4.24.450 - Liability of operators for nuclear incidents—Definitions.
4.24.470 - Liability of officials and members of governing body of public agency—Definitions.
4.24.490 - Indemnification of state employees.
4.24.500 - Good faith communication to government agency—Legislative findings—Purpose.
4.24.530 - Limitations on liability for equine activities—Definitions.
4.24.540 - Limitations on liability for equine activities—Exceptions.
4.24.545 - Electronic monitoring or 24/7 sobriety program participation—Limitation on liability.
4.24.550 - Sex offenders and kidnapping offenders—Release of information to public—Website.
4.24.5501 - Sex offenders—Model policy—Work group.
4.24.551 - Law enforcement response to secure community transition facility—Limitation on liability.
4.24.555 - Release of information not restricted by pending appeal, petition, or writ.
4.24.560 - Defense to action for injury caused by indoor air pollutants.
4.24.570 - Acts against animals in research or educational facilities.
4.24.575 - Acts against animals kept for agricultural or veterinary purposes.
4.24.580 - Acts against animal facilities—Injunction.
4.24.590 - Liability of foster parents.
4.24.601 - Hazards to the public—Information—Legislative findings, policy, intent.
4.24.630 - Liability for damage to land and property—Damages—Costs—Attorneys' fees—Exceptions.
4.24.640 - Firearm safety program liability.
4.24.660 - Liability of school districts under contracts with youth programs.
4.24.670 - Liability of volunteers of nonprofit or governmental entities.
4.24.680 - Unlawful release of court and law enforcement employee information—Exception.
4.24.710 - Outdoor music festival, campground—Detention.
4.24.720 - Liability immunity—Amber alerts.
4.24.730 - Liability immunity—Disclosure of employee information to prospective employer.
4.24.740 - Liability immunity—Bovine handling activities.
4.24.790 - Electronic impersonation—Action for invasion of privacy.
4.24.800 - Liability immunity—Charitable donation of eyeglasses or hearing instruments.
4.24.820 - Nonrecognition of foreign order—Incompatibility with public policy.
4.24.830 - Agritourism—Definitions.
4.24.832 - Agritourism—Immunity.
4.24.835 - Agritourism—Warning notice.
4.24.850 - Action by victim of false reporting—Liability to a public agency.
4.24.900 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.