Wash. Rev. Code » Title 50 · Chapter 50.24
Revised Code of Washington

Wash. Rev. Code § 50.24.070 (2026)

Order and notice of assessment

✓ current as of May 2026
Find cases: SyfertCases citing this section WA-LEGapp.leg.wa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
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.
[ 2011 c 301 s 18; 1987 c 111 s 4; 1979 ex.s. c 190 s 3; 1945 c 35 s 95; Rem. Supp. 1945 s 9998-233. Prior: 1943 c 127 s 10; 1941 c 253 s 11.]

Notes:

Conflict with federal requirements—Severability—Effective date—1987 c 111: See notes following RCW 50.12.220.
Commencement of actions: Chapter 4.28 RCW.
Notes of Decisions
Cited in 4 cases, 1954–2017 · leading case: Washington Trucking Ass'n v. Emp. Sec. Dep't, 192 Wash. App. 621 (Wash. Ct. App. 2016).
Sort: Relevance Newest Treatment
Washington Trucking Ass'n v. Emp. Sec. Dep't, 192 Wash. App. 621 (Wash. Ct. App. 2016). “After ESD issues an order and *636 notice of assessment pursuant to RCW 50.24.070, the employer has 30 days to file an initial appeal to the “appeal tribunal.”
All-State Constr. Co. v. Gordon, 425 P.2d 16 (Wash. 1967). “62, was served on All-State as provided in RCW 50.24.070. All-State appealed therefrom to the appeal tribunal under RCW 50.”
McIntyre v. Bates, 272 P.2d 618 (Wash. 1954). “The commissioner in accordance with RCW 50.24.070 assessed contributions on commissions paid to salesmen by respondents.”
Wash. Trucking Ass'ns v. Emp't Sec. Dep't (Wash. 2017). · cites it 2× “CP at 222; see also RCW 50.24.070. The Carriers timely appealed the assessments to the Office of Administrative Hearings pursuant to RCW 50.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.