Washington Chapter 82.14B RCW: Counties — tax on telephone access line use
RCW Sections
- 82.14B.010 Findings.
- 82.14B.020 Definitions.
- 82.14B.030 County enhanced 911 excise tax on use of switched access lines and radio access lines authorized -- Amount -- State enhanced 911 excise tax -- Amount.
- 82.14B.040 Collection of tax.
- 82.14B.042 Payment and collection of taxes -- Penalties for violations.
- 82.14B.050 Use of proceeds.
- 82.14B.060 Administration and collection by county -- Ordinance.
- 82.14B.061 Administration by department -- Extending reporting periods.
- 82.14B.070 Emergency service communication districts -- Authorized -- Consolidation -- Dissolution.
- 82.14B.090 Emergency service communication districts -- Emergency service communication system -- Financing -- Excise tax.
- 82.14B.100 Emergency service communication districts -- Application of RCW 82.14B.040 through 82.14B.060.
- 82.14B.150 Filing of tax returns -- Credit or refund for bad debts.
- 82.14B.160 Exemption -- Activities immune from taxation under constitutions.
- 82.14B.200 Burden of proof that sale is not to subscriber -- Effect of resale certificate -- Liability if no retail certificate -- Penalties -- Exceptions.
- 82.14B.210 Personal liability upon termination, dissolution, or abandonment of business -- Exemptions -- Notice -- Applicability--Collections.
- 82.14B.900 Severability -- 1981 c 160.