At any time after the commissioner shall find that any contributions, interest, or penalties have become delinquent, the commissioner may issue an order and notice of assessment specifying the amount due, which order and notice of assessment shall be served upon the delinquent employer in the manner prescribed for the service of a summons in a civil action, or using a method by which the mailing can be tracked or the delivery can be confirmed. Failure of the employer to receive such notice or order whether served or mailed shall not release the employer from any tax, or any interest or penalties thereon.

NOTES:

Conflict with federal requirementsSeverabilityEffective date1987 c 111: See notes following RCW 50.12.220.
Commencement of actions: Chapter 4.28 RCW.

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Terms Used In Washington Code 50.24.070

  • contributions: as used in this title shall be deemed to include "payments in lieu of contributions" to the extent that such usage is consistent with the purposes of this title. See Washington Code 50.04.073
  • Summons: Another word for subpoena used by the criminal justice system.