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.
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.