Upon service, the notice and order to withhold and deliver shall constitute a continuing lien on property of the taxpayer and upon wages due, owing, or belonging to the taxpayer. The department shall include in the caption of the notice and order to withhold and deliver "continuing lien." The effective date of a notice and order to withhold and deliver served under RCW 82.32.235 shall be the date of service thereof.
RCW 82.32.237
Notice and order to withhold and deliver—Continuing lien—Effective date.
Applied in 1 court decision — leading case In Re Doherty (1999)
Most recently applied in In Re Doherty (January 1999)
1987 c 208 s 2.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.