§ 51.16.190. Limitation on collection actions
(1) "Action" means, but is not limited to, a notice of assessment pursuant to RCW 51.48.120, an action at law pursuant to RCW 51.16.150, or any other administrative or civil process authorized by this title for the determination of liability for premiums, assessments, penalties, contributions, or other sums, or the collection of premiums, assessments, penalties, contributions, or other sums.
(2) Any action to collect any delinquent premium, assessment, contribution, penalty, or other sum due to the department from any employer subject to this title shall be brought within three years of the date any such sum became due.
(3) In case of a false or fraudulent report with intent to evade premiums, assessments, contributions, penalties, interest, or other sums, or in the event of a failure to file a report, action may be begun at any time.
(4) Any claim for refund or adjustment by an employer of any premium, assessment, contribution, penalty, or other sum collected by the department shall be made in writing to the department within three years of the date the sum became due.
[1987 c 111 § 7; 1985 c 315 § 5; 1977 ex.s. c 323 § 27.]
Notes:
Conflict with federal requirements -- Severability -- Effective date -- 1987 c 111: See notes following RCW 50.12.220.
Severability -- Effective date -- 1977 ex.s. c 323: See notes following RCW 51.04.040.
Sections: Previous 51.16.107 51.16.110 51.16.120 51.16.130 51.16.140 51.16.150 51.16.155 51.16.160 51.16.170 51.16.180 51.16.190 51.16.200 51.16.210 51.16.220 51.16.230 Next
Last modified: April 7, 2009