At any time after the commissioner shall find that any contributions, interest, or penalties have become delinquent, the commissioner may issue an order and notice of assessment specifying the amount due, which order and notice of assessment shall be served upon the delinquent employer in the manner prescribed for the service of a summons in a civil action, or using a method by which the mailing can be tracked or the delivery can be confirmed. Failure of the employer to receive such notice or order whether served or mailed shall not release the employer from any tax, or any interest or penalties thereon.
RCW 50.24.070
Order and notice of assessment.
Known as the Employment Security Act
The act spans §§ 50.01.005 to 50.98.110 (395 sections).
Applied in 3 court decisions — leading case 70 Wash. 2d 657 - All-State Construction Co. v. Gordon (1967)
Most recently applied in Washington Trucking Ass'n v. Employment Security Department (February 2016)
2011 c 301 s 18; 1987 c 111 s 4; 1979 ex.s. c 190 s 3; 1945 c 35 s 95; Rem
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.