§ 4.24.141. 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.]
Sections: Previous 4.24.060 4.24.070 4.24.080 4.24.090 4.24.115 4.24.130 4.24.140 4.24.141 4.24.150 4.24.160 4.24.170 4.24.180 4.24.190 4.24.200 4.24.210 NextLast modified: April 7, 2009