- July 25, 2000
- All Issuing Offices in Washington
- GAMBLING TAX LIENS - Punch Boards & Pull Tabs
Revised Code of Washington RCW 9.46.110 allows any county, city-county, city, or town by local law and ordinance to impose a tax on the receipt of proceeds for pull-tabs and punch boards. Taxes imposed under the chapter become a lien upon personal and real property used in the gambling activity in the manner provided for under RCW 84.60.010. The lien shall attach on the date the tax becomes due and shall relate back and have priority against real and personal property to the same as ad valorem taxes. RCW 84.60.010 Priority of tax lien states: The said lien shall have priority to and shall be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation or responsibility to or with said real and personal property may become charged or liable.
You should be aware of the statutes and determine if the locality which you are insuring a tavern, card room, restaurant, etc. has implemented such an ordinance to impose the tax. You may wish to take exception to "Any gambling tax and/or lien imposed thereby pursuant to RCW 9.46.110" until you can determine if a tax exists and has been paid.
(The original attachment to this bulletin is available through the Washington District Office.)
THIS BULLETIN IS FURNISHED TO INFORM YOU OF CURRENT DEVELOPMENTS. AS A REMINDER, YOU ARE CHARGED WITH KNOWLEDGE OF THE CONTENT ON VIRTUAL UNDERWRITER AS IT EXISTS FROM TIME TO TIME AS IT APPLIES TO YOU, AS WELL AS ANY OTHER INSTRUCTIONS. OUR UNDERWRITING AGREEMENTS DO NOT AUTHORIZE OUR ISSUING AGENTS TO ENGAGE IN SETTLEMENTS OR CLOSINGS ON BEHALF OF STEWART TITLE GUARANTY COMPANY. THIS BULLETIN IS NOT INTENDED TO DIRECT YOUR ESCROW OR SETTLEMENT PRACTICES OR TO CHANGE PROVISIONS OF APPLICABLE UNDERWRITING AGREEMENTS. CONFIDENTIAL, PROPRIETARY, OR NONPUBLIC PERSONAL INFORMATION SHOULD NEVER BE SHARED OR DISSEMINATED EXCEPT AS ALLOWED BY LAW. IF APPLICABLE STATE LAW OR REGULATION IMPOSES ADDITIONAL REQUIREMENTS, YOU SHOULD CONTINUE TO COMPLY WITH THOSE REQUIREMENTS.