Washington statute
RCW 9.46.350 — Civil action to collect fees, interest, penalties, or tax—Writ of attachment—Records as evidence
Current through 2026 Regular Session
Part of Chapter 9.46: Gambling—1973 Act, Revised Code of Washington.
Full text of RCW 9.46.350
Statutory text current through the 2026 Regular Session. This publication reproduces the official text of the Revised Code of Washington from the Code Reviser's published files; it is not the official statutes of the State of Washington.
At any time within five years after any amount of fees, interest, penalties, or tax which is imposed pursuant to this chapter, or rules adopted pursuant thereto, shall become due and payable, the attorney general, on behalf of the commission, may bring a civil action in the courts of this state, or any other state, or of the United States, to collect the amount delinquent, together with penalties and interest: PROVIDED, That where the tax is one imposed by a county, city or town under RCW 9.46.110, any such action shall be brought by that county, city or town on its own behalf. An action may be brought whether or not the person owing the amount is at such time a licensee pursuant to the provisions of this chapter.
If such an action is brought in the courts of this state, a writ of attachment may be issued and no bond or affidavit prior to the issuance thereof shall be required. In all actions in this state, the records of the commission, or the appropriate county, city or town, shall be prima facie evidence of the determination of the tax due or the amount of the delinquency.
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Legal terms used in this section
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