Whenever any licensee
is delinquent in the payment of any obligation imposed hereunder,
and such delinquency continues after notice and demand for
payment by the department, the department shall proceed to
collect the amount due from the licensee in the following manner:
The department shall seize any property subject to the lien of
said excise tax, penalty, and interest and thereafter sell it at
public auction to pay said obligation and any and all costs that
may have been incurred on account of the seizure and sale.
Notice of such intended sale and the time and place thereof shall
be given to such delinquent licensee and to all persons appearing
of record to have an interest in such property. The notice shall
be given in writing at least ten days before the date set for the
sale by enclosing it in an envelope addressed to the licensee at
the licensee's address as the same appears in the records of the
department and, in the case of any person appearing of record to
have an interest in such property, addressed to such person at
his or her last known residence or place of business, and
depositing such envelope in the United States mail, postage
prepaid. In addition, the notice shall be published for at least
ten days before the date set for the sale in a newspaper of
general circulation published in the county in which the property
seized is to be sold. If there is no newspaper of general
circulation in such county, the notice shall be posted in three
public places in the county for a period of ten days. The notice
shall contain a description of the property to be sold, together
with a statement of the amount due under this chapter, the name
of the licensee and the further statement that unless such amount
is paid on or before the time fixed in the notice the property
will be sold in accordance with law.
The department shall then proceed to sell the property in
accordance with the law and the notice, and shall deliver to the
purchaser a bill of sale or deed which shall vest title in the
purchaser. If upon any such sale the moneys received exceed the
amount due to the state under this chapter from the delinquent
licensee, the excess shall be returned to the licensee and the
licensee's receipt obtained for the excess. If any person having
an interest in or lien upon the property has filed with the
department prior to such sale, notice of such interest or lien,
the department shall withhold payment of any such excess to the
licensee pending a determination of the rights of the respective
parties thereto by a court of competent jurisdiction. If for any
reason the receipt of the licensee is not available, the
department shall deposit such excess with the state treasurer as
trustee for the licensee or the licensee's heirs, successors, or
assigns: PROVIDED, That prior to making any seizure of property
as provided for in this section, the department may first serve
upon the licensee's bondsperson a notice of the delinquency, with
a demand for the payment of the amount due.
[2007 c 218 § 78; 1998 c 176 § 77; 1979 c 40 § 17; 1971 ex.s. c 175 § 24.]
NOTES:
Intent -- Finding -- 2007 c 218: See note following RCW 1.08.130.