RCW 50.24.190
144 words·~1 min read·
/wa/title-50/chapter-50-24/50-24-190·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The commissioner shall commence action for the collection of contributions, interest, penalties, and benefit overpayments imposed by this title by assessment or suit within three years after a return is filed or notice of benefit overpayment is served. No proceedings for the collection of such amounts shall be begun after the expiration of such period.
In case of a false or fraudulent return with intent to evade contributions, interest, or penalties, or in the event of a failure to file a return, the contributions, interest, and penalties may be assessed or a proceeding in court for the collection thereof may be begun at any time.
[ 1979 ex.s. c 190 s 15 ; 1955 c 286 s 7 . Prior: 1947 c 215 s 21, part; 1945 c 35 s 107, part; 1943 c 127 s 10, part; Rem. Supp. 1947 s 9998-245, part.]