RCW 51.16.155
Failure or refusal of employer to report or pay premiums due—Collection.
In every case where an employer insured with the state fails or refuses to file any report of payroll required by the department and fails or refuses to pay the premiums due on such unreported payroll, the department shall have authority to estimate such payroll and the premiums due thereon and collect premiums on the basis of such estimate.
If the report required and the premiums due thereon are not made within ten days from the mailing of such demand by the department, which shall include the amount of premiums estimated by the department, the employer shall be in default as provided by this title and the department may have and recover judgment, warrant, or file liens for such estimated premium or the actual premium, whichever is greater.
The director or the director's designee may compromise the amount of premiums estimated by the department, whether reduced to judgment or otherwise, arising under this title if collection of the premiums estimated by the department would be against equity and good conscience.
[ 1996 c 60 § 1; 1985 c 315 § 3; 1971 ex.s. c 289 § 87.]
NOTES:
Effective dates—Severability—1971 ex.s. c 289: See RCW 51.98.060 and 51.98.070.
Structure Revised Code of Washington
Title 51 - Industrial Insurance
Chapter 51.16 - Assessment and Collection of Premiums—Payrolls and Records.
51.16.035 - Classifications—Premiums—Rules—Workers' compensation advisory committee recommendations.
51.16.040 - Occupational diseases.
51.16.042 - Occupational and environmental research facility.
51.16.060 - Quarterly report of payrolls.
51.16.070 - Employer's records—Unified business identifier—Confidentiality.
51.16.090 - Continuity of cost experience.
51.16.100 - Classification changes.
51.16.105 - Departmental expenses, financing, accounting.
51.16.107 - Information and training on premium liability.
51.16.110 - New businesses or resumed or continued operations.
51.16.120 - Distribution of further accident cost.
51.16.130 - Distribution of catastrophe cost.
51.16.140 - Premium liability of worker.
51.16.150 - Delinquent employers—Penalty after demand—Injunctive relief.
51.16.155 - Failure or refusal of employer to report or pay premiums due—Collection.
51.16.160 - Lien for payments due—Priority—Probate, insolvency, etc.
51.16.170 - Lien for premiums, assessments, contributions, and penalties—Priority—In general—Notice.
51.16.180 - Property acquired by state on execution.
51.16.190 - Limitation on collection actions.
51.16.200 - Payment of tax by employer quitting business—Liability of successor.
51.16.210 - Horse racing employment—Premiums.
51.16.220 - Reimbursement from disaster response account for nongovernment employees.
51.16.230 - Hospitals—Premiums—Rules—Reports.
51.16.243 - Farm internship program—Special risk class—Rules.
51.16.250 - Transportation network companies—Premiums—Rules.