Washington Chapter 82.38 RCW: Special fuel tax act
RCW Sections
- 82.38.010 Statement of purpose.
- 82.38.020 Definitions.
- 82.38.030 Tax imposed -- Rate -- Incidence -- Allocation of proceeds -- Expiration of subsection.
- 82.38.032 Payment of tax by users and persons licensed under international fuel tax agreement or reciprocity agreements.
- 82.38.035 Remittance of tax.
- 82.38.045 Liability of terminal operator for remittance.
- 82.38.047 Liability of terminal operator for taxes when documentation incorrectly indicates internal revenue service compliance.
- 82.38.050 Tax liability on leased motor vehicles.
- 82.38.060 Tax computation on mileage basis.
- 82.38.065 Dyed special fuel use -- Authorization, license required -- Imposition of tax.
- 82.38.066 Dyed special fuel -- Requirements -- Marking -- Notice.
- 82.38.070 Credit for sales for which no consideration was received -- Report -- Adjustment.
- 82.38.071 Refund for worthless accounts receivable -- Rules -- Apportionment after receipt.
- 82.38.075 Natural gas, propane -- Annual license fee in lieu of special fuel tax for use in motor vehicles -- Schedule -- Decal or other identifying device.
- 82.38.080 Exemptions.
- 82.38.081 Exemptions -- Motor vehicle fuel used for racing.
- 82.38.090 Penalty for acting without license -- Separate licenses for separate activities -- Interstate commerce -- Exception.
- 82.38.100 Trip permits -- Fees -- Tax -- Distributions.
- 82.38.110 Application for license -- Federal certificate of registry -- Investigation -- Fee -- Penalty for false statement -- Bond or security.
- 82.38.120 Issuance of license -- Refusal -- Inspection of records -- Posting -- Display -- Duration -- Transferability.
- 82.38.130 Revocation, suspension, cancellation, and surrender of license -- Notice -- Bond release, discharge -- New or additional bond or surety.
- 82.38.140 Special fuel records -- Reports -- Inspection.
- 82.38.150 Periodic tax reports -- Forms -- Filing.
- 82.38.160 Computation and payment of tax -- Remittance -- Electronic funds transfer.
- 82.38.165 Notice by supplier of distributor's failure to pay tax -- License suspension -- Notice to suppliers -- Revocation or suspension upon continued noncompliance.
- 82.38.170 Civil and statutory penalties and interest -- Deficiency assessments.
- 82.38.180 Refunds and credits.
- 82.38.185 Refunds -- Tax paid purchased by exempt person -- Application.
- 82.38.190 Claim of refund or credit.
- 82.38.200 Suits for recovery of taxes illegally or erroneously collected.
- 82.38.210 Tax lien -- Filing.
- 82.38.220 Delinquency -- Notice to debtors -- Transfer or disposition of property, credits, or debts prohibited -- Lien -- Answer.
- 82.38.230 Delinquency -- Seizure and sale of property -- Notice -- Distribution of excess.
- 82.38.235 Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment.
- 82.38.240 Delinquency -- Collection by civil action -- Certificate.
- 82.38.245 Bankruptcy proceedings -- Notice.
- 82.38.250 Remedies cumulative.
- 82.38.260 Administration and enforcement.
- 82.38.265 Administration, collection, and enforcement of taxes pursuant to chapter 82.41 RCW.
- 82.38.270 Violations -- Penalties.
- 82.38.275 Investigatory power.
- 82.38.280 State preempts tax field.
- 82.38.285 Tax liability of user -- Exceptions.
- 82.38.290 Disposition of funds.
- 82.38.300 Judicial review and appeals.
- 82.38.310 Agreement with tribe for imposition, collection, use.
- 82.38.320 Bulk storage of special fuel by international fuel tax agreement licensee -- Authorization to pay tax at time of filing tax return -- Schedule -- Report -- Exemptions.
- 82.38.350 Fuel tax cooperative agreement.
- 82.38.360 Fuel tax evasion -- Seizure and forfeiture.
- 82.38.365 Fuel tax evasion -- Forfeiture procedure.
- 82.38.370 Fuel tax evasion -- Forfeited property.
- 82.38.375 Fuel tax evasion -- Return of seized property.
- 82.38.380 Fuel tax evasion -- Search and seizure.
- 82.38.385 Rules.
- 82.38.800 Rules -- 1998 c 176.
- 82.38.900 Section captions.
- 82.38.910 Short title.
- 82.38.920 Severability -- 1971 ex.s. c 175.
- 82.38.930 Effective date -- 1971 ex.s. c 175.
- 82.38.940 Findings -- 1998 c 176.
- 82.38.941 Effective date -- 1998 c 176.