Revised Code of Washington - RCW Title 60 Liens - Section 60.28.060 Duties of disbursing officer upon final acceptance of contract -- Payments to department of revenue

§ 60.28.060. Duties of disbursing officer upon final acceptance of contract -- Payments to department of revenue

If within thirty days after receipt of notice by the department of revenue of the completion of the contract, the amount of all taxes, increases and penalties due from the contractor or any of his successors or assignees or to become due with respect to such contract have not been paid, the department of revenue may certify to the disbursing officer the amount of all taxes, increases and penalties due from the contractor, together with the amount of all taxes due and to become due with respect to the contract and may request payment thereof to the department of revenue in accordance with the priority provided by this chapter. The disbursing officer shall within ten days after receipt of such certificate and request pay to the department of revenue the amount of all taxes, increases and penalties certified to be due or to become due with respect to the particular contract, and, after payment of all claims which by statute are a lien upon the retained percentage withheld by the disbursing officer, shall pay to the department of revenue the balance, if any, or so much thereof as shall be necessary to satisfy the claim of the department of revenue for the balance of all taxes, increases or penalties shown to be due by the certificate of the department of revenue. If the contractor owes no taxes imposed pursuant to Title 82 RCW, the department of revenue shall so certify to the disbursing officer.

[1967 ex.s. c 26 § 25; 1955 c 236 § 6. Prior: 1949 c 228 § 27, part; Rem. Supp. 1949 § 8370-204a, part; RCW 82.32.250, part.]

Notes:
     Effective date -- 1967 ex.s. c 26: See note following RCW 82.01.050.

Sections:  Previous  60.28.010  60.28.011  60.28.015  60.28.020  60.28.021  60.28.030  60.28.040  60.28.050  60.28.051  60.28.060  60.28.080  60.28.900  Next

Last modified: April 7, 2009