Washington Revised Code Title 82. Excise Taxes § 82.38.220. Delinquency--Notice to debtors--Transfer or disposition of property, credits, or debts prohibited--Lien--Answer

(1) If a person is delinquent in the payment of any obligation, the department may give notice of the amount of delinquency to persons having possession or control of credits, personal and real property belonging to the person, or owing debts to the person. Any person notified may not transfer or dispose of credits, personal and real property, or debts without the consent of the department. A person notified must, within twenty days after receipt of notice, advise the department of any credits, personal and real property, or debts in their possession, under their control or owing by them, and must immediately deliver the credits, personal and real property, or debts to the department.

(2) The notice and order to withhold and deliver constitutes a continuing lien on property of the person. The department must include in the notice to withhold and deliver “continuing lien.” The effective date of a notice to withhold and deliver is the date of mailing or electronic service.

(3) If a person fails to timely answer the notice, a court may render judgment, plus costs by default against the person.