Washington Revised Code Title 82. Excise Taxes § 82.32.237. Notice and order to withhold and deliver--Continuing lien--Effective date

Upon service, the notice and order to withhold and deliver shall constitute a continuing lien on property of the taxpayer and upon wages due, owing, or belonging to the taxpayer. The department shall include in the caption of the notice and order to withhold and deliver “continuing lien.” The effective date of a notice and order to withhold and deliver served under RCW 82.32.235 shall be the date of service thereof.