No restraining order or injunction may be granted or issued by any court to restrain or enjoin the collection of any tax or penalty or any part thereof, except upon the ground that the assessment thereof was in violation of the Constitution of the United States or that of the state.
RCW 51.52.113
Collection of tax or penalty may not be enjoined.
Applied in 2 court decisions — leading case Grace v. State, Dept. of Revenue (1999)
Most recently applied in W.R. Grace & Co. v. Department of Revenue (April 1999)
1986 c 9 s 20.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.