All client employers of a professional employer organization may be subject to the tax rate for delinquent taxpayers if a delinquency under WAC 192-320-035 or 192-320-036 cannot be assigned to a specific client employer.
Wash. Admin. Code § 192-300-230
Statutory Authority: RCW 50.12.010 and 50.12.040. 13-09-010, § 192-300-230, filed 4/5/13, effective 5/6/13; 07-23-130, § 192-300-230, filed 11/21/07, effective 1/1/08.