There is a newer version of the Revised Code of Washington
2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.38 Special fuel tax act.
- 82.38.010 Statement of purpose.
- 82.38.020 Definitions.
- 82.38.030 Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection.
- 82.38.031 Tax imposed—Intent.
- 82.38.032 Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
- 82.38.033 Payment of tax by a nonlicensee.
- 82.38.035 Tax liability.
- 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.
- 82.38.055 Bonding requirements.
- 82.38.060 Tax computation on mileage basis.
- 82.38.060 Tax computation on mileage basis (as amended by 2013 c 23).
- 82.38.060 Tax computation on mileage basis (as amended by 2013 c 225).
- 82.38.065 Dyed special fuel use—Authorization, license required—Imposition of tax.
- 82.38.066 Dyed special fuel—Requirements—Marking—Notice.
- 82.38.072 Dyed special fuel—Penalties.
- 82.38.075 Natural gas, compressed 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.
- 82.38.090 Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception.
- 82.38.100 Special fuel trip permits—Penalty—Fees.
- 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—Time extensions during state of emergency.
- 82.38.160 Computation and payment of tax—Remittance—Electronic funds transfer.
- 82.38.170 Civil and statutory penalties and interest—Deficiency assessments.
- 82.38.180 Refunds and credits.
- 82.38.183 Refund to aeronautics account.
- 82.38.190 Claim of refund or credit.
- 82.38.195 Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
- 82.38.200 Suits for recovery of taxes illegally or erroneously collected.
- 82.38.205 Injunctions—Writs.
- 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.
- 82.38.255 Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
- 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.
- 82.38.290 Disposition of funds.
- 82.38.300 Judicial review and appeals.
- 82.38.310 Agreement with tribe for fuel taxes.
- 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.
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