PocketLaw | Revised Code Of Washington | Counties—Tax on Telephone

Counties—Tax on Telephone Access Line Use.

Checkout our iOS App for a better way to browser and research.

Section
82.14B.010

Findings.

Section
82.14B.020

Definitions.

Section
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.

Section
82.14B.035

Tax preferences—Expiration dates.

Section
82.14B.040

Collection of tax.

Section
82.14B.042

Payment and collection of taxes—Penalties for violations.

Section
82.14B.050

Use of proceeds.

Section
82.14B.055

Use of funds voluntarily remitted.

Section
82.14B.060

County imposition of tax—Ordinance—Department notice.

Section
82.14B.061

Administration by department—Extending reporting periods.

Section
82.14B.063

Administration and collection by department—County enhanced 911 excise tax account created.

Section
82.14B.065

County enhanced 911 excise tax account distributions—Enhanced 911 excise tax imposed in excess of maximum allowable.

Section
82.14B.150

Filing of tax returns—Credit or refund for bad debts.

Section
82.14B.160

Exemption—Activities immune from taxation under constitutions.

Section
82.14B.200

Burden of proof that sale is not to subscriber—Effect of resale certificate—Liability if no retail certificate—Penalties—Exceptions.

Section
82.14B.210

Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections.