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2021 Revised Code of Washington
Title 82 - Excise Taxes
Chapter 82.14B - Counties—Tax on Telephone Access Line Use.
- 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.035 - Tax preferences—Expiration dates.
- 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.055 - Use of funds voluntarily remitted.
- 82.14B.060 - County imposition of tax—Ordinance—Department notice.
- 82.14B.061 - Administration by department—Extending reporting periods.
- 82.14B.063 - Administration and collection by department—County enhanced 911 excise tax account created.
- 82.14B.065 - County enhanced 911 excise tax account distributions—Enhanced 911 excise tax imposed in excess of maximum allowable.
- 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.
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