RCW 82.32.210
Tax warrant—Filing—Lien—Effect.
(1) If any fee, tax, increase, or penalty or any portion thereof is not paid within fifteen days after it becomes due, the department may issue a warrant in the amount of the unpaid sums, together with interest thereon from the date the warrant is issued until the date of payment. If, however, the department believes that a taxpayer is about to cease business, leave the state, or remove or dissipate the assets out of which fees, taxes or penalties might be satisfied and that any tax or penalty will not be paid when due, it may declare the fee, tax or penalty to be immediately due and payable and may issue a warrant immediately.
(a) Interest imposed before January 1, 1999, is computed at the rate of one percent of the amount of the warrant for each thirty days or portion thereof.
(b) Interest imposed after December 31, 1998, is computed on a daily basis on the amount of outstanding tax or fee at the rate as computed under RCW 82.32.050(2). The rate so computed must be adjusted on the first day of January of each year for use in computing interest for that calendar year. As used in this subsection, "fee" does not include an administrative filing fee such as a court filing fee and warrant fee.
(2) Except as provided in RCW 82.32.212, the department must file a copy of the warrant with the clerk of the superior court of any county of the state in which real and/or personal property of the taxpayer may be found. The clerk is entitled to a filing fee under RCW 36.18.012(10). Upon filing, the clerk will enter in the judgment docket, the name of the taxpayer mentioned in the warrant and in appropriate columns the amount of the fee, tax or portion thereof and any increases and penalties for which the warrant is issued and the date when the copy is filed. The amount of the warrant so docketed is a specific lien upon all goods, wares, merchandise, fixtures, equipment, or other personal property used in the conduct of the business of the taxpayer against whom the warrant is issued, including property owned by third persons who have a beneficial interest, direct or indirect, in the operation of the business, and no sale or transfer of the personal property in any way affects the lien.
(3) The lien is not superior, however, to bona fide interests of third persons that vested before the filing of the warrant when the third persons do not have a beneficial interest, direct or indirect, in the operation of the business, other than to secure payment of a debt or to receive a regular rental on equipment. The phrase "bona fide interests of third persons" does not include any mortgage of real or personal property or any other credit transaction that results in the mortgagee or the holder of the security acting as trustee for unsecured creditors of the taxpayer mentioned in the warrant who executed the chattel or real property mortgage or the document evidencing the credit transaction.
(4) The amount of the warrant so docketed is also a lien upon the title to and interest in all other real and personal property of the taxpayer against whom it is issued the same as a judgment in a civil case duly docketed in the office of the clerk. The warrant so docketed is sufficient to support the issuance of writs of garnishment in favor of the state as provided by law for judgments wholly or partially unsatisfied.
[ 2011 c 131 § 1; 2001 c 146 § 12; 1998 c 311 § 8; 1997 c 157 § 3; 1987 c 405 § 15; 1983 1st ex.s. c 55 § 8; 1967 ex.s. c 89 § 3; 1961 c 15 § 82.32.210. Prior: 1955 c 389 § 38; prior: 1951 1st ex.s. c 9 § 13; 1949 c 228 § 225, part; 1937 c 227 § 20, part; 1935 c 180 § 202, part; Rem. Supp. 1949 § 8370-202, part.]
NOTES:
Effective date—2011 c 131: See note following RCW 82.32.212.
Severability—1987 c 405: See note following RCW 70A.15.3500.
Effective dates—1983 1st ex.s. c 55: See note following RCW 82.08.010.
Structure Revised Code of Washington
Chapter 82.32 - General Administrative Provisions.
82.32.010 - Application of chapter stated.
82.32.023 - Definition of product for agreement purposes.
82.32.026 - Registration—Seller's agent—Streamlined sales and use tax agreement.
82.32.030 - Registration certificates—Threshold levels—Central registration system.
82.32.033 - Registration certificates—Special events—Promoter's duties—Penalties—Definitions.
82.32.052 - Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.
82.32.055 - Interest and penalties—Waiver for military personnel.
82.32.057 - Application of interest to delinquent taxes—Extensions.
82.32.062 - Additional offset for excess payment of sales tax.
82.32.085 - Electronic funds transfer—Generally.
82.32.087 - Direct pay permits.
82.32.090 - Late payment—Disregard of written instructions—Evasion—Penalties.
82.32.105 - Waiver or cancellation of penalties or interest—Rules.
82.32.110 - Examination of books or records—Subpoenas—Contempt of court.
82.32.117 - Application for court approval of subpoena prior to issuance—No notice required.
82.32.120 - Oaths and acknowledgments.
82.32.130 - Notice and orders—Service.
82.32.135 - Notice, assessment, other information—Electronic delivery.
82.32.140 - Taxpayer quitting business—Liability of successor.
82.32.150 - Contest of tax—Prepayment required—Restraining orders and injunctions barred.
82.32.160 - Correction of tax—Administrative procedure—Conference—Determination by department.
82.32.170 - Reduction of tax after payment—Petition—Conference—Determination by department.
82.32.180 - Court appeal—Procedure.
82.32.190 - Stay of collection pending suit—Interest.
82.32.200 - Stay of collection—Bond—Interest.
82.32.210 - Tax warrant—Filing—Lien—Effect.
82.32.212 - Tax warrant—Notice of lien.
82.32.215 - Revocation of certificate of registration.
82.32.220 - Execution of warrant—Levy upon property—Satisfaction.
82.32.230 - Agent of the department of revenue may execute.
82.32.237 - Notice and order to withhold and deliver—Continuing lien—Effective date.
82.32.240 - Tax constitutes debt to the state—Priority of lien.
82.32.245 - Search for and seizure of property—Warrant—Procedure.
82.32.260 - Payment condition to dissolution or withdrawal of corporation.
82.32.265 - Use of collection agencies to collect taxes outside the state.
82.32.270 - Accounting period prescribed.
82.32.280 - Tax declared additional.
82.32.290 - Unlawful acts—Penalties.
82.32.291 - Reseller permit—Unlawful use—Penalty—Rules.
82.32.300 - Department of revenue to administer—Chapters enforced by liquor and cannabis board.
82.32.310 - Immunity of officers, agents, etc., of the department of revenue acting in good faith.
82.32.330 - Disclosure of return or tax information.
82.32.340 - Chargeoff of uncollectible taxes—Destruction of files and records.
82.32.350 - Closing agreements authorized.
82.32.360 - Conclusive effect of agreements.
82.32.380 - Revenues to be deposited in general fund.
82.32.410 - Written determinations as precedents.
82.32.430 - Liability for tax rate calculation errors—Geographic information system.
82.32.440 - Project on sales and use tax exemption requirements.
82.32.470 - Transfer of sales and use tax on toll projects.
82.32.480 - Washington forest products commission—Disclosure of taxpayer information.
82.32.490 - Electronic database for use by mobile telecommunications service provider.
82.32.495 - Liability of mobile telecommunications service provider if no database provided.
82.32.500 - Determination of taxing jurisdiction for telecommunications services.
82.32.505 - Telecommunications services—Place of primary use.
82.32.510 - Scope of mobile telecommunications act—Identification of taxable and nontaxable charges.
82.32.515 - Applicability of telephone and telecommunications definitions.
82.32.520 - Sourcing of calls.
82.32.525 - Purchaser's cause of action for over-collected sales or use tax.
82.32.531 - Nexus—Trade convention attendance or participation.
82.32.532 - Digital products—Nexus.
82.32.533 - Digital products—Amnesty.
82.32.534 - Annual report requirement for tax preferences.
82.32.537 - Silicon smelters—Annual survey or report.
82.32.550 - "Commercial airplane," "component," and "superefficient airplane"—Definitions.
82.32.558 - Tax deferral—Eligible projects—Application.
82.32.559 - Tax deferral—Eligible projects—Deposit of funds.
82.32.580 - Sales and use tax deferral—Historic automobile museum.
82.32.590 - Annual tax performance reports—Failure to file.
82.32.600 - Annual tax performance reports—Electronic filing.
82.32.605 - Annual tax performance report—Hog fuel.
82.32.660 - Tax avoidance—Statutory application.
82.32.670 - Tax evasion by electronic means—Seizure and forfeiture.
82.32.680 - Tax evasion by electronic means—Search and seizure.
82.32.700 - Administration of the sales and use tax for hospital benefit zones.
82.32.715 - Monetary allowances—Streamlined sales and use tax agreement.
82.32.720 - Vendor compensation—Streamlined sales and use tax agreement.
82.32.725 - Amnesty—Streamlined sales and use tax agreement.
82.32.730 - Sourcing—Streamlined sales and use tax agreement.
82.32.740 - Taxability matrix—Liability—Streamlined sales and use tax agreement.
82.32.750 - Purchaser liability—Penalty—Streamlined sales and use tax agreement.
82.32.765 - Local revitalization financing—Reporting requirements.
82.32.770 - Sourcing compliance—Taxpayer relief—Collection and remittance errors.
82.32.780 - Reseller's permit—Taxpayer application.
82.32.783 - Reseller's permit—Contractor application.
82.32.784 - Reseller's permit—Information required.
82.32.785 - Reseller's permit—Voluntary electronic verification.
82.32.787 - Reseller's permit—Request for copies.
82.32.805 - Tax preferences—Expiration dates.
82.32.808 - Tax preferences—Performance statement requirement.
82.32.850 - Significant commercial airplane manufacturing—Tax preference—Contingent effective date.
82.32.860 - Liquefied natural gas—Estimated sales tax revenue.
82.32.865 - Nonresident vessel permit.