Washington § 51.16.155 - Failure or refusal of employer to report or pay premiums due — Collection.

Full text of Washington Revised Code of Washington § 51.16.155 — Failure or refusal of employer to report or pay premiums due — Collection., with citation guidance and answers to common questions.

§ 51.16.155. Failure or refusal of employer to report or pay premiums due — Collection.

In every case where an employer insured with the state fails or refuses to file any report of payroll required by the department and fails or refuses to pay the premiums due on such unreported payroll, the department shall have authority to estimate such payroll and the premiums due thereon and collect premiums on the basis of such estimate.
If the report required and the premiums due thereon are not made within ten days from the mailing of such demand by the department, which shall include the amount of premiums estimated by the department, the employer shall be in default as provided by this title and the department may have and recover judgment, warrant, or file liens for such estimated premium or the actual premium, whichever is greater.
The director or the director's designee may compromise the amount of premiums estimated by the department, whether reduced to judgment or otherwise, arising under this title if collection of the premiums estimated by the department would be against equity and good conscience.
[ 1996 c 60 s 1; 1985 c 315 s 3; 1971 ex.s. c 289 s 87.]

Notes

Effective dates—Severability—1971 ex.s. c 289: See RCW 51.98.060 and 51.98.070.

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

Frequently Asked Questions About Washington § 51.16.155

What does Revised Code of Washington § 51.16.155 cover?

Section 51.16.155 ("Failure or refusal of employer to report or pay premiums due — Collection.") 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 § 51.16.155?

A common citation format is "Revised Code of Washington § 51.16.155" (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 § 51.16.155 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.