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Fuel Tax Act.
Law
Revised Code of Washington
Excise Taxes
Fuel Tax Act.
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Section
82.38.010
Statement of purpose.
Section
82.38.020
Definitions.
Section
82.38.030
Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection.
Section
82.38.031
Tax imposed—Intent.
Section
82.38.032
Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
Section
82.38.033
Payment of tax by a nonlicensee.
Section
82.38.035
Tax liability.
Section
82.38.050
Tax liability on leased motor vehicles.
Section
82.38.055
Bonding requirements.
Section
82.38.060
Tax computation on mileage basis (as amended by 2013 c 23).
Section
82.38.065
Dyed special fuel use—Authorization, license required—Imposition of tax.
Section
82.38.066
Dyed special fuel—Requirements—Marking—Notice.
Section
82.38.072
Dyed special fuel—Penalties.
Section
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.
Section
82.38.080
Exemptions.
Section
82.38.090
Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception.
Section
82.38.100
Special fuel trip permits—Penalty—Fees.
Section
82.38.110
Application for license—Federal certificate of registry—Investigation—Fee—Bond or security.
Section
82.38.120
Issuance of license—Refusal.
Section
82.38.140
Fuel records—Reports—Inspection.
Section
82.38.150
Periodic tax reports—Forms—Filing—Time extensions during state of emergency.
Section
82.38.160
Computation and payment of tax—Remittance—Electronic funds transfer.
Section
82.38.170
Civil and statutory penalties and interest—Deficiency assessments.
Section
82.38.180
Refunds and credits.
Section
82.38.183
Refund to aeronautics account.
Section
82.38.190
Claim of refund or credit.
Section
82.38.195
Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
Section
82.38.200
Suits for recovery of taxes illegally or erroneously collected.
Section
82.38.205
Injunctions—Writs.
Section
82.38.210
Tax lien—Filing.
Section
82.38.220
Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer.
Section
82.38.230
Delinquency—Seizure and sale of property—Notice—Distribution of excess.
Section
82.38.235
Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
Section
82.38.245
Bankruptcy proceedings—Notice.
Section
82.38.255
Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
Section
82.38.260
Administration and enforcement.
Section
82.38.270
Violations—Penalties.
Section
82.38.275
Investigatory power.
Section
82.38.280
State preempts tax field.
Section
82.38.290
Disposition of funds.
Section
82.38.300
Judicial review and appeals.
Section
82.38.310
Agreement with tribe for fuel taxes.
Section
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.
Section
82.38.360
Fuel tax evasion—Seizure and forfeiture.
Section
82.38.365
Fuel tax evasion—Forfeiture procedure.
Section
82.38.370
Fuel tax evasion—Forfeited property.
Section
82.38.375
Fuel tax evasion—Return of seized property.
Section
82.38.380
Fuel tax evasion—Search and seizure.
Section
82.38.385
Rules.