RCW 51.52.112
Court appeal—Payment of taxes, penalties, and interest required.
All taxes, penalties, and interest shall be paid in full before any action may be instituted in any court to contest all or any part of such taxes, penalties, or interest unless the court determines that there would be an undue hardship to the employer. In the event an employer prevails in a court action, the employer shall be allowed interest on all taxes, penalties, and interest paid by the employer but determined by a final order of the court to not be due, from the date such taxes, penalties, and interest were paid. Interest shall be at the rate allowed by law as prejudgment interest.
[ 1986 c 9 § 19.]
Structure Revised Code of Washington
Title 51 - Industrial Insurance
51.52.010 - Board of industrial insurance appeals.
51.52.020 - Board—Rule-making power.
51.52.040 - Board—Removal of member.
51.52.060 - Notice of appeal—Time—Cross-appeal—Departmental options.
51.52.063 - After notice of appeal—Contact with medical providers restricted—Rules.
51.52.070 - Contents of notice—Transmittal of record.
51.52.080 - Appeal to board denied, when.
51.52.090 - Appeal to board deemed granted, when.
51.52.095 - Conference for disposal of matters involved in appeal—Mediation of disputes.
51.52.100 - Proceedings before board—Contempt.
51.52.102 - Hearing the appeal—Dismissal—Evidence—Continuances.
51.52.106 - Review of decision and order.
51.52.110 - Court appeal—Taking the appeal.
51.52.112 - Court appeal—Payment of taxes, penalties, and interest required.
51.52.113 - Collection of tax or penalty may not be enjoined.
51.52.115 - Court appeal—Procedure at trial—Burden of proof.
51.52.120 - Attorney's fee before department or board—Unlawful attorneys' fees.
51.52.130 - Attorney and witness fees in court appeal.
51.52.132 - Unlawful attorney's fees.
51.52.135 - Worker or beneficiary entitled to interest on award—Rate.
51.52.140 - Rules of practice—Duties of attorney general—Supreme court appeal.
51.52.160 - Publication and indexing of significant decisions.