Wash. Rev. Code » Title 82 · Chapter 82.32
Revised Code of Washington

Wash. Rev. Code § 82.32.240 (2026)

Tax constitutes debt to the state—Priority of lien

✓ current as of May 2026
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Any tax due and unpaid and all increases and penalties thereon, shall constitute a debt to the state and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to any and all other existing remedies.
In all cases of probate, insolvency, assignment for the benefit of creditors, or bankruptcy, involving any taxpayer who is, or decedent who was, engaging in business, the claim of the state for said taxes and all increases and penalties thereon shall be a lien upon all real and personal property of the taxpayer, and the mere existence of such cases or conditions shall be sufficient to create such lien without any prior or subsequent action by the state, and in all such cases it shall be the duty of all administrators, executors, guardians, receivers, trustees in bankruptcy or assignees for the benefit of creditors, to notify the department of revenue of such administration, receivership or assignment within sixty days from the date of their appointment and qualification.
The lien provided for by this section shall attach as of the date of the assignment for the benefit of creditors or of the initiation of the probate, insolvency, or bankruptcy proceedings: PROVIDED, That this sentence shall not be construed as affecting the validity or priority of any earlier lien that may have attached previously in favor of the state under any other section of this title.
Any administrator, executor, guardian, receiver or assignee for the benefit of creditors not giving the notification as provided for above shall become personally liable for payment of the taxes and all increases and penalties thereon to the extent of the value of the property subject to administration that otherwise would have been available for the payment of such taxes, increases, and penalties by the administrator, executor, guardian, receiver, or assignee.
As used in this section, "probate" includes the nonprobate claim settlement procedure under chapter 11.42 RCW, and "executor" and "administrator" includes any notice agent acting under chapter 11.42 RCW.
[ 1994 c 221 s 69; 1988 c 64 s 21; 1975 1st ex.s. c 278 s 86; 1961 c 15 s 82.32.240. Prior: 1949 c 228 s 26; 1935 c 180 s 203; Rem. Supp. 1949 s 8370-203.]

Notes:

Effective dates—1994 c 221: See note following RCW 11.100.035.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2001–2024 · leading case: Wagg v. Est. of Dunham, 26 P.3d 287 (Wash. Ct. App. 2001).
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Wagg v. Est. of Dunham, 26 P.3d 287 (Wash. Ct. App. 2001). “Nothing in this chapter affects RCW 82.32.240. Former RCW 11.40.080 (1994).”
Wagg v. Est. of Dunham, 26 P.3d 287 (Wash. Ct. App. 2001). “Nothing in this chapter affects RCW 82.32.240. Former RCW 11.40.080 (1994).”
Wood v. Cantwell (Bankr. W.D. Wash. 2024). · cites it 7× “Conversely, the Cantwells argue that they were not “engaging in business” as of their 20 petition date and therefore, based on the plain language of RCW 82.32.240, the Asserted Lien 21 neither arose nor attached to their property.”
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.