RCW 50.24.190
Limitation of actions.
The commissioner shall commence action for the collection of contributions, interest, penalties, and benefit overpayments imposed by this title by assessment or suit within three years after a return is filed or notice of benefit overpayment is served. No proceedings for the collection of such amounts shall be begun after the expiration of such period.
In case of a false or fraudulent return with intent to evade contributions, interest, or penalties, or in the event of a failure to file a return, the contributions, interest, and penalties may be assessed or a proceeding in court for the collection thereof may be begun at any time.
[ 1979 ex.s. c 190 § 15; 1955 c 286 § 7. Prior: 1947 c 215 § 21, part; 1945 c 35 § 107, part; 1943 c 127 § 10, part; Rem. Supp. 1947 § 9998-245, part.]
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.