Wash. Rev. Code » Title 51 · Chapter 51.52
Revised Code of Washington

Wash. Rev. Code § 51.52.113 (2026)

Collection of tax or penalty may not be enjoined

✓ current as of May 2026
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No restraining order or injunction may be granted or issued by any court to restrain or enjoin the collection of any tax or penalty or any part thereof, except upon the ground that the assessment thereof was in violation of the Constitution of the United States or that of the state.
[ 1986 c 9 s 20.]
Notes of Decisions
Cited in 2 cases, 1999–1999 · leading case: W.R. Grace & Co. v. Dep't of Revenue, 973 P.2d 1011 (Wash. 1999).
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W.R. Grace & Co. v. Dep't of Revenue, 973 P.2d 1011 (Wash. 1999). “4286; (2) seek an injunction against paying an unconstitutional tax, RCW 51.52.113; or (3) pay now and claim a refund later, RCW 82.”
Grace v. State, Dept. of Revenue, 973 P.2d 1011 (Wash. 1999). “4286; (2) seek an injunction against paying an unconstitutional tax, RCW 51.52.113; or (3) pay now and claim a refund later, RCW 82.”
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