H-3878              _______________________________________________

                                                   HOUSE BILL NO. 3009

                        _______________________________________________

State of Washington                               51st Legislature                              1990 Regular Session

By Representatives Wang, Ebersole and R. Meyers

Read first time 2/2/90 and referred to Committee on Revenue.

AN ACT Relating to the collection of delinquent taxes from candidates and political committees; amending RCW 82.32.235; creating a new section; and declaring an emergency.

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

        Sec. 1.  Section 11, chapter 28, Laws of 1963 ex. sess. as last amended by section 1, chapter 208, Laws of 1987 and RCW 82.32.235 are each amended to read as follows:

(1) In addition to the remedies provided in this chapter the department is hereby authorized to issue to any person, or to any political subdivision or department of the state, a notice and order to withhold and deliver property of any kind whatsoever when there is reason to believe that there is in the possession of such person, political subdivision or department, property which is or shall become due, owing, or belonging to any taxpayer against whom a warrant has been filed.

(2) The department also may issue to any candidate or political committee a notice and order to withhold and deliver an amount equal to a political contribution, if the candidate or political committee received the contribution from a taxpayer within one year before or any time after the date of filing of a tax warrant against that taxpayer.  As used in this subsection, "contribution," "candidate," and "political committee" have the meaning given in RCW 42.17.020.

(3) The notice and order to withhold and deliver shall be served by the sheriff of the county wherein the service is made, or by his deputy, or by any duly authorized representative of the department, provided that service by such persons may also be made by certified mail, with return receipt requested, upon those persons, or political subdivision or department, to whom the notice and order to withhold and deliver is directed.  Any person, or any political subdivision or department upon whom service has been made is hereby required to answer the notice within twenty days exclusive of the day of service, under oath and in writing, and shall make true answers to the matters inquired of in the notice.

(4) In the event there is in the possession of any such person or political subdivision or department, any property which may be subject to the claim of the department, such property shall be delivered forthwith to the  department of revenue or its duly authorized representative upon demand to be held in trust by the department for application on the indebtedness involved or for return, without interest, in accordance with final determination of liability or nonliability, or in the alternative, there shall be furnished a good and sufficient bond satisfactory to the department conditioned upon final determination of liability.

(5) Should any person or political subdivision fail to make answer to an order to withhold and deliver within the time prescribed herein, it shall be lawful for the court, after the time to answer such order has expired, to render judgment by default against such person or political subdivision for the full amount claimed by the department in the notice to withhold and deliver, together with costs.

NEW SECTION. Sec. 2.     This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately.

NEW SECTION. Sec. 3.     This act shall be effective in respect to all tax delinquencies outstanding on or after the effective date of this section, including those for which tax warrants were filed before the effective date of this section.