There is a newer version of the Revised Code of Washington
2014 Revised Code of Washington
Title 82 - EXCISE TAXES
82.36 Motor vehicle fuel tax.
- 82.36.010 Definitions.
- 82.36.020 Tax levied and imposed -- Rate to be computed -- Incidence -- Distribution.
- 82.36.022 Tax imposed -- Intent.
- 82.36.025 Motor vehicle fuel tax rate -- Expiration of subsection.
- 82.36.026 Tax liability -- General.
- 82.36.027 Tax liability of terminal operator.
- 82.36.028 Tax liability -- Reciprocity agreements.
- 82.36.029 Deductions -- Handling losses -- Reports.
- 82.36.031 Periodic tax reports -- Forms--Filing -- Time extensions during state of emergency.
- 82.36.032 Penalty for filing fraudulent tax report.
- 82.36.035 Computation and payment of tax -- Remittance -- Electronic funds transfer.
- 82.36.040 Payment of tax -- Penalty for delinquency.
- 82.36.044 Credit for worthless accounts receivable -- Report -- Adjustment.
- 82.36.045 Licensees, persons acting as licensees -- Tax reports -- Deficiencies, failure to file, fraudulent filings, misappropriation, or conversion -- Penalties, liability -- Mitigation -- Reassessment petition, hearing -- Notice.
- 82.36.047 Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment.
- 82.36.050 Date of mailing deemed date of filing or receipt -- Timely mailing bars penalties and tolls statutory time limitations.
- 82.36.060 Application for license -- Federal certificate of registry -- Investigation -- Fee -- Penalty for false statement -- Bond or security -- Cancellation.
- 82.36.070 Issuance of license -- Display -- Refusal of issuance--Inspection of records.
- 82.36.075 Reports by persons other than licensees -- Department requirements -- Forms.
- 82.36.080 Penalty for acting without license -- Separate licenses for separate activities -- Default assessment.
- 82.36.090 Discontinuance, sale, or transfer of business -- Notice -- Payment of taxes, interest, penalties -- Overpayment refunds.
- 82.36.095 Bankruptcy proceedings -- Notice.
- 82.36.100 Tax required of persons not classed as licensees -- Duties -- Procedure -- Distribution of proceeds -- Penalties -- Enforcement.
- 82.36.110 Delinquency -- Lien of tax -- Notice.
- 82.36.120 Delinquency -- Notice to debtors -- Transfer or disposition of property, credits, or debts prohibited -- Lien -- Answer.
- 82.36.130 Delinquency -- Tax warrant.
- 82.36.140 State may pursue remedy against licensee or bond.
- 82.36.150 Records to be kept by licensees--Inventory -- Statement.
- 82.36.160 Records to be preserved by licensees.
- 82.36.170 Additional reports -- Filing.
- 82.36.180 Examinations and investigations.
- 82.36.190 Suspension, revocation, cancellation of licenses -- Notice.
- 82.36.200 Carriers of motor vehicle fuel -- Examination of records, stocks, etc.
- 82.36.210 Carriers of motor vehicle fuel -- Invoice, bill of sale, etc., required -- Inspections.
- 82.36.230 Exemptions -- Imports, exports, federal sales -- Invoice -- Certificate -- Reporting.
- 82.36.240 Sales to state or political subdivisions not exempt.
- 82.36.245 Exemption -- Sales to foreign diplomatic and consular missions.
- 82.36.247 Exemption -- Racing fuel.
- 82.36.250 Nongovernmental use of fuels, etc., acquired from United States government -- Tax -- Unlawful to procure or use.
- 82.36.260 Extension of time for filing exportation certificates or claiming exemptions.
- 82.36.270 Refund permit.
- 82.36.275 Refunds for urban transportation systems.
- 82.36.280 Refunds for nonhighway use of fuel.
- 82.36.285 Refunds for transit services to persons with special transportation needs by nonprofit transportation providers.
- 82.36.290 Refunds for use in manufacturing, cleaning, dyeing.
- 82.36.300 Refunds on exported fuel.
- 82.36.310 Claim of refund.
- 82.36.320 Information may be required.
- 82.36.330 Payment of refunds -- Interest -- Penalty.
- 82.36.335 Credits on tax in lieu of collection and refund.
- 82.36.340 Examination of books and records.
- 82.36.350 Fraudulent invoices -- Penalty.
- 82.36.370 Refunds for fuel lost or destroyed through fire, flood, leakage, etc.
- 82.36.375 Time limitation on erroneous payment credits or refunds and notices of additional tax.
- 82.36.380 Violations -- Penalties.
- 82.36.390 Diversion of export fuel -- Penalty.
- 82.36.400 Other offenses -- Penalties.
- 82.36.410 Revenue to motor vehicle fund.
- 82.36.415 Refund to aeronautics account.
- 82.36.420 Disposition of fees, fines, penalties.
- 82.36.430 Enforcement.
- 82.36.435 Enforcement and administration -- Rule-making authority.
- 82.36.440 State preempts tax field.
- 82.36.450 Agreement with tribe for fuel taxes.
- 82.36.460 Motor vehicle fuel tax cooperative agreement.
- 82.36.470 Fuel tax evasion -- Seizure and forfeiture.
- 82.36.475 Fuel tax evasion -- Forfeiture procedure.
- 82.36.480 Fuel tax evasion -- Forfeited property.
- 82.36.485 Fuel tax evasion -- Return of seized property.
- 82.36.490 Fuel tax evasion -- Search and seizure.
- 82.36.495 Fuel tax evasion -- Rules.
- 82.36.800 Rules -- 1998 c 176.
- 82.36.900 Findings -- 1998 c 176.
- 82.36.901 Effective date -- 1998 c 176.
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