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
Title 50 - Unemployment Compensation
Chapter 50.24 - Contributions by Employers.
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.
50.24.130 - 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.
50.24.180 - Injunction proceedings.
50.24.190 - Limitation of actions.
50.24.200 - Chargeoff of uncollectible accounts.
50.24.220 - Client employer liability—Collection.
50.24.230 - Corporate or limited liability company officers, members, and owners—Personal liability.