Revised Code of Washington
Chapter 51.48 - Penalties.
51.48.170 - Emergency assessment and collection of taxes.

RCW 51.48.170
Emergency assessment and collection of taxes.

If the director or the director's designee has reason to believe that an employer is insolvent or about to cease business, leave the state, or remove or dissipate assets out of which taxes or penalties might be satisfied, and the collection of any taxes accrued will be jeopardized by delaying collection, the director or the director's designee may make an immediate assessment thereof and may proceed to enforce collection immediately under the terms of RCW 51.48.180 and 51.48.190, but interest and penalties shall not begin to accrue upon any taxes until the date when such taxes would normally have become delinquent.

[ 1986 c 9 § 14.]

Structure Revised Code of Washington

Revised Code of Washington

Title 51 - Industrial Insurance

Chapter 51.48 - Penalties.

51.48.010 - Employer's liability for penalties, injury or disease occurring before payment of compensation secured.

51.48.017 - Self-insurer delaying or refusing to pay benefits.

51.48.020 - Employer's false reporting or failure to secure payment of compensation—False information by claimants—Unlawful actions—Penalties.

51.48.022 - Failure to secure payment of compensation—Stop work order—Penalty—Rules.

51.48.025 - Retaliation by employer prohibited—Investigation—Remedies.

51.48.030 - Failure to keep records and make reports.

51.48.040 - Inspection of employer's records.

51.48.050 - Liability for illegal collections for medical aid.

51.48.055 - Termination, dissolution, or abandonment of business—Personal liability for unpaid premiums.

51.48.060 - Physician or licensed advanced registered nurse practitioner—Failure to report or comply.

51.48.075 - Information and training on premium liability.

51.48.080 - Violation of rules.

51.48.090 - Collection.

51.48.095 - Adjustment for inflation.

51.48.100 - Waiver—Penalty-free periods.

51.48.103 - Engaging in business without certificate of coverage—Unlawful actions—Penalties.

51.48.105 - Failure to apply for coverage of employees—Not applicable, when.

51.48.110 - Decedent having no beneficiaries—Payment into supplemental pension fund.

51.48.120 - Notice of assessment for default in payments by employer—Issuance—Service—Contents.

51.48.131 - Notice of assessment for default in payments by employer—Appeal.

51.48.140 - Notice of assessment for employer's default in payments—When amount becomes final—Warrant—Execution—Garnishment—Fees.

51.48.150 - Notice of assessment for employer's default in payments—Notice to withhold and deliver property due employer.

51.48.160 - Revocation of certificate of coverage for failure to pay warrants or taxes.

51.48.170 - Emergency assessment and collection of taxes.

51.48.180 - Emergency assessment and collection of taxes—Distraint and sale of property.

51.48.190 - Emergency assessment and collection of taxes—Conduct of sale.

51.48.200 - Search and seizure of property to satisfy tax warrant or assessment—Issuance and execution of search warrant.

51.48.210 - Delinquent taxes.

51.48.220 - Order of execution upon property—Procedure—Sale.

51.48.230 - Order of execution upon property—Enforcement.

51.48.240 - Agents and employees of department not personally liable—Conditions.

51.48.250 - Liability of persons wilfully obtaining erroneous payments—Civil penalties.

51.48.260 - Liability of persons unintentionally obtaining erroneous payments.

51.48.270 - Criminal liability of persons making false statements or concealing information.

51.48.280 - Kickbacks, bribes, and rebates—Representation fees—Criminal liability—Exceptions.

51.48.290 - Written verification by health services providers.