4.24.141 - Action by another state to enforce tax liability -- "Taxes" defined. - Washington Statutes

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

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.

[1951 c 166 § 2. Formerly RCW 4.24.140, part.]