Revised Code of Washington
Chapter 50.24 - Contributions by Employers.
50.24.070 - Order and notice of assessment.

RCW 50.24.070
Order and notice of assessment.

At any time after the commissioner shall find that any contributions, interest, or penalties have become delinquent, the commissioner may issue an order and notice of assessment specifying the amount due, which order and notice of assessment shall be served upon the delinquent employer in the manner prescribed for the service of a summons in a civil action, or using a method by which the mailing can be tracked or the delivery can be confirmed. Failure of the employer to receive such notice or order whether served or mailed shall not release the employer from any tax, or any interest or penalties thereon.

[ 2011 c 301 § 18; 1987 c 111 § 4; 1979 ex.s. c 190 § 3; 1945 c 35 § 95; Rem. Supp. 1945 § 9998-233. Prior: 1943 c 127 § 10; 1941 c 253 § 11.]
NOTES:

Conflict with federal requirements—Severability—Effective date—1987 c 111: See notes following RCW 50.12.220.


Commencement of actions: Chapter 4.28 RCW.

Structure Revised Code of Washington

Revised Code of Washington

Title 50 - Unemployment Compensation

Chapter 50.24 - Contributions by Employers.

50.24.010 - Payment of contributions—Amount of wages subject to tax—Wages paid by employers making payments in lieu of contributions not remuneration.

50.24.014 - Financing special unemployment assistance—Financing the employment security department's administrative costs—Accounts—Contributions.

50.24.015 - Wages—Deemed paid when contractually due.

50.24.020 - Authority to compromise.

50.24.030 - Contributions erroneously paid to United States or another state.

50.24.040 - Interest on delinquent contributions.

50.24.050 - Lien for contributions generally.

50.24.060 - Lien in event of insolvency or dissolution.

50.24.070 - Order and notice of assessment.

50.24.080 - Jeopardy assessment.

50.24.090 - Distraint, seizure, and sale.

50.24.100 - Distraint procedure.

50.24.110 - Notice and order to withhold and deliver.

50.24.115 - Warrant—Authorized—Filing—Lien—Enforcement.

50.24.120 - Collection by civil action.

50.24.125 - Collection by civil action—Collection of delinquent payments in lieu of contributions from political subdivisions or instrumentalities thereof.

50.24.130 - Contractor's and principal's liability for contributions—Exceptions.

50.24.140 - Collection remedies cumulative.

50.24.150 - Contribution adjustments and refunds.

50.24.160 - Election of coverage.

50.24.170 - Joint accounts.

50.24.180 - Injunction proceedings.

50.24.190 - Limitation of actions.

50.24.200 - Chargeoff of uncollectible accounts.

50.24.210 - Contributions due and payable upon termination or disposal of business—Successor liability.

50.24.220 - Client employer liability—Collection.

50.24.230 - Corporate or limited liability company officers, members, and owners—Personal liability.