Revised Code of Washington

Wash. Rev. Code § 82.32.237 (2026)

✓ current as of May 2026

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Upon service, the notice and order to withhold and deliver shall constitute a continuing lien on property of the taxpayer and upon wages due, owing, or belonging to the taxpayer. The department shall include in the caption of the notice and order to withhold and deliver "continuing lien." The effective date of a notice and order to withhold and deliver served under RCW 82.32.235 shall be the date of service thereof.

[ 1987 c 208 s 2.]

Notes of Decisions

Cited in 1 case, 1999–1999 · leading case: In Re Doherty, 229 B.R. 461 (Bankr. E.D. Wash. 1999).

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In Re Doherty, 229 B.R. 461 (Bankr. E.D. Wash. 1999). “RCW 82.32.237. In the State of Washington the judgment lien against personal property arises only when the property is levied upon.”

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