All taxes, penalties, and interest shall be paid in full before any action may be instituted in any court to contest all or any part of such taxes, penalties, or interest. No restraining order or injunction shall be granted or issued by any court or judge 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 82.32.150
Contest of tax—Prepayment required—Restraining orders and injunctions barred.
Applied in 18 court decisions — leading case 96 Wash. 2d 785 - Tyler Pipe Industries, Inc. v. Department of Revenue (1982)
Most recently applied in 551 F. App'x 292 - Jessica Matheson v. Lee Smith (December 2013)
1961 c 15 s 82.32.150
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.