BILL REQ. #:  H-3091.2 

Read first time 01/16/14.   Referred to Committee on Labor & Workforce Development.

     AN ACT Relating to payment requirements for court review of industrial insurance taxes, penalties, or interest; and amending RCW 51.52.112.

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

Sec. 1   RCW 51.52.112 and 1986 c 9 s 19 are each amended to read as follows:
     (1) All taxes, penalties, and interest shall be paid in full before any action may be instituted in any court to contest all or any part of such taxes, penalties, or interest unless the court determines that there would be an undue hardship to the employer. In the event an employer prevails in a court action, the employer shall be allowed interest on all taxes, penalties, and interest paid by the employer but determined by a final order of the court to not be due, from the date such taxes, penalties, and interest were paid. Interest shall be at the rate allowed by law as prejudgment interest.
     (2) Subsection (1) of this section does not apply when the employer is appealing a decision and order affirming an order assessing taxes, penalties under RCW 51.48.030, and any interest assessed under RCW 51.48.210, in which the board reversed the proposed decision and order of the industrial appeals judge.