§ 4.24.141 Action by another state to enforce tax liability--

4.24.141. Action by another state to enforce tax liability--“Taxes” defined

    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.