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Chapter 82.14B RCW


RCW Sections

82.14B.030County enhanced 911 excise tax on use of switched access lines and radio access lines authorized -- Amount -- State enhanced 911 excise tax -- Amount.
82.14B.035Tax preferences -- Expiration dates.
82.14B.040Collection of tax.
82.14B.042Payment and collection of taxes -- Penalties for violations.
82.14B.050Use of proceeds.
82.14B.055Use of funds voluntarily remitted.
82.14B.060County imposition of tax -- Ordinance -- Department notice.
82.14B.061Administration by department -- Extending reporting periods.
82.14B.063Administration and collection by department -- County enhanced 911 excise tax account created.
82.14B.065County enhanced 911 excise tax account distributions -- Enhanced 911 excise tax imposed in excess of maximum allowable.
82.14B.150Filing of tax returns -- Credit or refund for bad debts.
82.14B.160Exemption -- Activities immune from taxation under constitutions.
82.14B.200Burden of proof that sale is not to subscriber -- Effect of resale certificate -- Liability if no retail certificate -- Penalties -- Exceptions.
82.14B.210Personal liability upon termination, dissolution, or abandonment of business -- Exemptions -- Notice -- Applicability--Collections.
82.14B.900Severability -- 1981 c 160.