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2015 Revised Code of Washington
Title 82 - EXCISE TAXES
RCW Dispositions
82.40 USE FUEL TAX
Sections
82.40.010 Definitions.
[1969 ex.s. c 281 § 24; 1967 c 196 § 1; 1961 c 15 § 82.40.010. Prior: 1955 c 287 § 1; 1941 c 127 § 2; Rem. Supp. 1941 § 8327-29; prior: 1939 c 177 § 1; 1933 c 58 § 1; 1921 c 173 § 1.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.020 Tax imposed — Rate.
[1967 ex.s. c 83 § 6; 1961 ex.s. c 7 § 3; 1961 c 15 § 82.40.020. Prior: 1949 c 220 § 12; 1941 c 127 § 3; Rem. Supp. 1949 § 8327-30; prior: 1939 c 177 § 2; 1933 c 58 § 5; 1931 c 140 § 2; 1923 c 81 § 1; 1921 c 173 § 2.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.030 User's report to be filed.
[1961 c 15 § 82.40.030. Prior: 1955 c 287 § 2; 1943 c 110 § 2; 1941 c 127 § 7; Rem. Supp. 1943 § 8327-34.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.040 Tax payable monthly — Exception.
[1969 c 139 § 1; 1961 c 15 § 82.40.040. Prior: 1955 c 287 § 4; 1943 c 110 § 1; 1941 c 127 § 6; Rem. Supp. 1943 § 8327-33.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.045 Exemptions, rules and regulations — Users operating noncommercial passenger vehicles.
[1961 c 15 § 82.40.045. Prior: 1955 c 287 § 11.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.046 Exemptions — State, etc., owned highway construction vehicles — Fire fighting equipment — Mobile equipment.
[1969 ex.s. c 281 § 29; 1961 c 15 § 82.40.046. Prior: 1955 c 287 § 13.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.047 Exemption for urban passenger transportation systems.
[1969 ex.s. c 281 § 28; 1967 c 86 § 2; 1965 c 135 § 2; 1963 c 187 § 2; 1961 c 117 § 2; 1961 c 15 § 82.40.047. Prior: 1959 c 298 § 2; 1957 c 292 § 2.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.050 Fuel tax permit — Vehicle identification card.
[1969 c 139 § 3; 1965 ex.s. c 33 § 1; 1961 c 15 § 82.40.050. Prior: 1941 c 127 § 4; Rem. Supp. 1941 § 8327-31.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.060 Revocation of permit — Notice — Reissuance — Cancellation on cessation of use — Procedure.
[1965 ex.s. c 33 § 2; 1961 c 15 § 82.40.060. Prior: 1941 c 127 § 5; Rem. Supp. 1941 § 8327-32.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.070 Date of mailing deemed date of receipt.
[1961 c 15 § 82.40.070. Prior: 1941 c 127 § 8; Rem. Supp. 1941 § 8327-35.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.080 Penalty for nonpayment.
[1961 c 15 § 82.40.080. Prior: 1941 c 127 § 9; Rem. Supp. 1941 § 8327-36.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.090 Permit required before registration of vehicle.
[1961 c 15 § 82.40.090. Prior: 1941 c 127 § 10; Rem. Supp. 1941 § 8327-37.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.100 Lien of tax on vehicle.
[1961 c 15 § 82.40.100. Prior: 1941 c 127 § 11; Rem. Supp. 1941 § 8327-38.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.110 Lien to be removed before vehicle can be transferred.
[1961 c 15 § 82.40.110. Prior: 1941 c 127 § 12; Rem. Supp. 1941 § 8327-39.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.115 Lien of tax on other property.
[1961 c 15 § 82.40.115. Prior: 1955 c 287 § 12.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.120 Notice of delinquency to user's debtors.
[1961 c 15 § 82.40.120. Prior: 1941 c 127 § 13; Rem. Supp. 1941 § 8327-40.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.130 Bond to secure payments and compliance.
[1965 ex.s. c 33 § 3; 1961 c 15 § 82.40.130. Prior: 1955 c 287 § 5; 1941 c 127 § 13a; Rem. Supp. 1941 § 8327-41.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.140 Delinquency — Seizure and sale of vehicle.
[1961 c 15 § 82.40.140. Prior: 1955 c 287 § 6; 1941 c 127 § 14; Rem. Supp. 1941 § 8327-42.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.150 Delinquency — Collection by civil action.
[1961 c 15 § 82.40.150. Prior: 1941 c 127 § 15; Rem. Supp. 1941 § 8327-43.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.160 Remedies cumulative.
[1961 c 15 § 82.40.160. Prior: 1941 c 127 § 16; Rem. Supp. 1941 § 8327-44.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.170 Deficiency assessment — Interest — Penalties.
[1961 c 15 § 82.40.170. Prior: 1955 c 287 § 7; 1941 c 127 § 17; Rem. Supp. 1941 § 8327-45.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.180 Failure to report — Default assessment.
[1961 c 15 § 82.40.180. Prior: 1955 c 287 § 8; 1941 c 127 § 18; Rem. Supp. 1941 § 8327-46.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.190 Jeopardy determination of tax — Petition for reassessment — Security.
[1961 c 15 § 82.40.190. Prior: 1941 c 127 § 18a; Rem. Supp. 1941 § 8327-47.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.200 Reassessment of deficiency and default assessments.
[1961 c 15 § 82.40.200. Prior: 1941 c 127 § 19; Rem. Supp. 1941 § 8327-48.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.210 Notice of additional tax.
[1961 c 15 § 82.40.210. Prior: 1941 c 127 § 20; Rem. Supp. 1941 § 8327-49.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.220 Refund or credit for overpayment — Interest.
[1965 ex.s. c 33 § 4; 1961 c 15 § 82.40.220. Prior: 1941 c 127 § 21; Rem. Supp. 1941 § 8327-50.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.230 Suits for refunds.
[1961 c 15 § 82.40.230. Prior: 1941 c 127 § 22; Rem. Supp. 1941 § 8327-51.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.240 License to sell or distribute fuel.
[1967 c 196 § 2; 1961 c 15 § 82.40.240. Prior: 1941 c 127 § 23; Rem. Supp. 1941 § 8327-52.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.250 Records to be kept by users, sellers, etc. — Liability of persons delivering into noncommercial vehicles — Examination of records — Enforcement — Rules and regulations.
[1967 ex.s. c 89 § 8; 1965 ex.s. c 33 § 5; 1961 c 15 § 82.40.250. Prior: 1955 c 287 § 9; 1941 c 127 § 24; Rem. Supp. 1941 § 8327-53.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.260 Secrecy enjoined — Exception.
[1961 c 15 § 82.40.260. Prior: 1955 c 287 § 3; 1941 c 127 § 25; Rem. Supp. 1941 § 8327-54.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.270 Vehicle identification card must be presented or exhibited before fueling of vehicle — Exemption — Storage delivery evidence of intended use.
[1967 c 196 § 3; 1965 ex.s. c 33 § 6; 1961 c 15 § 82.40.270. Prior: 1955 c 287 § 10; 1941 c 127 § 26; Rem. Supp. 1941 § 8327-55.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.280 Penalties.
[1961 c 15 § 82.40.280. Prior: 1941 c 127 § 27; Rem. Supp. 1941 § 8327-56.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.290 Revenue to the motor vehicle fund — Allocation of proceeds.
[1967 ex.s. c 83 § 7; 1963 c 113 § 2; 1961 ex.s. c 7 § 4; 1961 c 15 § 82.40.290. Prior: 1941 c 127 § 28; Rem. Supp. 1941 § 8327-57.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
82.40.900 Short title.
[1961 c 15 § 82.40.900. Prior: 1941 c 127 § 1; Rem. Supp. 1941 § 8327-27.]
Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
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