S-0418.3/91 3rd   _______________________________________________

 

                                 SENATE BILL 5001

                  _______________________________________________

 

State of Washington              52nd Legislature             1991 Regular Session

 

By Senators Barr, Nelson, Rasmussen, Conner and Snyder.

 

Read first time January 14, 1991.  Referred to Committee on Law & Justice.Exempting from execution in‑state property of persons owing income tax in other states.


     AN ACT Relating to exemption from execution; amending RCW 4.24.141; and adding a new section to chapter 6.17 RCW.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

 

     NEW SECTION.  Sec. 1.  A new section is added to chapter 6.17 RCW to read as follows:

     Property in this state owned by a judgment debtor is exempt from execution when the judgment is in favor of any state for the judgment debtor's failure to pay that state's income tax on benefits received from a pension or other retirement plan.

 

     Sec. 2.  RCW 4.24.141 and 1951 c 166 s 2 are each amended to read as follows:

     The term "taxes" as used in RCW 4.24.140 shall include:

     (1) Any and all tax assessments lawfully made whether they be based upon a return or other disclosure of the taxpayer, upon information and belief of the taxing authority, or otherwise;

     (2) Any and all penalties lawfully imposed pursuant to a tax statute;

     (3) Interest charges lawfully added to the tax liability which constitutes the subject of the action.

     The term "taxes" as used in RCW 4.24.140 does not include income taxes on benefits received from a pension or other retirement plan.