RCW 4.24.141

Action by another state to enforce tax liability—"Taxes" defined.

Applied in 2 court decisions — leading case 64 Wash. 2d 207 - Alaska v. Baker (1964)

Most recently applied in Oregon ex rel. Ellis v. Krause (May 1968)

1951 c 166 s 2

The term "taxes" as used in RCW 4.24.140 shall include:

(1) Any and all tax assessments lawfully made whether they be based upon a return or other disclosure of the taxpayer, upon information and belief of the taxing authority, or otherwise;

(2) Any and all penalties lawfully imposed pursuant to a tax statute;

(3) Interest charges lawfully added to the tax liability which constitutes the subject of the action.

Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.