RCW 82.42.115
Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
When an assessment becomes final the department may file with the clerk of any county within the state a warrant in the amount of the assessment of taxes, penalties, interest and a filing fee under RCW 36.18.012(10). The warrant is a lien upon title to, and interest in all real and personal property of the person against whom the warrant is issued. The warrant is sufficient to support the issuance of writs of execution and writs of garnishment in favor of the state.
[ 2013 c 225 § 402.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Structure Revised Code of Washington
Chapter 82.42 - Aircraft Fuel Tax.
82.42.020 - Aircraft fuel tax imposed—Rate.
82.42.055 - Computation and payment of tax—Remittance—Electronic funds transfer.
82.42.067 - Delinquency—Seizure and sale of property.
82.42.068 - Payment of tax by a nonlicensee.
82.42.075 - Bonding requirements.
82.42.085 - Violations—Penalties.
82.42.090 - Tax proceeds—Disposition—Aeronautics account.
82.42.110 - Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement.
82.42.115 - Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
82.42.118 - Civil and statutory penalties and interest—Deficiency assessments.
82.42.125 - Bankruptcy proceedings—Notice.
82.42.130 - Administration and enforcement.
82.42.140 - Periodic tax reports.
82.42.200 - Injunctions—Writs.
82.42.205 - Suits for recovery of taxes illegally or erroneously collected.
82.42.210 - Denial—Suspension—Revocation.
82.42.220 - Claim of refund or credit.