Washington § 4.24.140 - Action by another state to enforce tax liability.

Full text of Washington Revised Code of Washington § 4.24.140 — Action by another state to enforce tax liability., with citation guidance and answers to common questions.

§ 4.24.140. Action by another state to enforce tax liability.

The courts of the state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends a like comity in respect to the liability for taxes lawfully imposed by the laws of this state and the officials of such state are hereby authorized to bring an action in all the courts of this state for the collection of such taxes: PROVIDED, That the courts of this state shall not recognize claims for such taxes against this state or any of its political subdivisions: PROVIDED, FURTHER, That the time limitations upon the bringing of such actions which may be imposed by the laws of such other state shall not be tolled by the absence from such state of the person from whom the taxes are sought. The certificate of the secretary of state of such other state to the effect that such officials have the authority to collect the taxes sought to be recovered by such action shall be conclusive proof of that authority.
[ 1951 c 166 s 1. FORMER PART OF SECTION: 1951 c 166 s 2 now codified as RCW 4.24.141.]

Notes

Limitation of actions: Chapter 4.16 RCW.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 4.24.140

What does Revised Code of Washington § 4.24.140 cover?

Section 4.24.140 ("Action by another state to enforce tax liability.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 4.24.140?

A common citation format is "Revised Code of Washington § 4.24.140" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 4.24.140 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.