Washington § 82.38.210 - Tax lien — Filing.

Full text of Washington Revised Code of Washington § 82.38.210 — Tax lien — Filing., with citation guidance and answers to common questions.

§ 82.38.210. Tax lien — Filing.

(1) If a person liable for payment of tax fails to pay the amount including any interest, penalty, or addition, together with costs accrued, there will be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, belonging to or acquired, whether the property is employed by such person for personal or business use or is in the control of a trustee, receiver, or assignee. The lien is effective from the date taxes were due and payable until the amount is satisfied. The lien has priority over any lien or encumbrance except liens of other taxes having priority by law.
(2) The department must file with any county auditor a statement of claim and lien specifying the amount of delinquent taxes, penalties, and interest owed.
[ 2013 c 225 s 121; 1998 c 176 s 75; 1979 c 40 s 15; 1971 ex.s. c 175 s 22.]

Notes

Effective date—2013 c 225: See note following RCW 82.38.010.

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Frequently Asked Questions About Washington § 82.38.210

What does Revised Code of Washington § 82.38.210 cover?

Section 82.38.210 ("Tax lien — Filing.") 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 § 82.38.210?

A common citation format is "Revised Code of Washington § 82.38.210" (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 § 82.38.210 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.