Chapter 82.36 RCW


Tax levied and imposedRate to be computedIncidenceDistribution.
Tax imposedIntent.
Motor vehicle fuel tax rateExpiration of subsection.
Tax liabilityGeneral.
Tax liability of terminal operator.
Tax liabilityReciprocity agreements.
Periodic tax reportsFormsFilingTime extensions during state of emergency.
Penalty for filing fraudulent tax report.
Computation and payment of taxRemittanceElectronic funds transfer.
Payment of taxPenalty for delinquency.
Credit for worthless accounts receivableReportAdjustment.
Licensees, persons acting as licenseesTax reportsDeficiencies, failure to file, fraudulent filings, misappropriation, or conversionPenalties, liabilityMitigationReassessment petition, hearingNotice.
AssessmentsWarrantLienFiling feeWrits of execution and garnishment.
Date of mailing deemed date of filing or receiptTimely mailing bars penalties and tolls statutory time limitations.
Application for licenseFederal certificate of registryInvestigationFeePenalty for false statementBond or securityCancellation.
Issuance of licenseDisplayRefusal of issuanceInspection of records.
Reports by persons other than licenseesDepartment requirementsForms.
Penalty for acting without licenseSeparate licenses for separate activitiesDefault assessment.
Discontinuance, sale, or transfer of businessNoticePayment of taxes, interest, penaltiesOverpayment refunds.
Bankruptcy proceedingsNotice.
Tax required of persons not classed as licenseesDutiesProcedureDistribution of proceedsPenaltiesEnforcement.
DelinquencyLien of taxNotice.
DelinquencyNotice to debtorsTransfer or disposition of property, credits, or debts prohibitedLienAnswer.
DelinquencyTax warrant.
State may pursue remedy against licensee or bond.
Records to be kept by licenseesInventoryStatement.
Records to be preserved by licensees.
Additional reportsFiling.
Examinations and investigations.
Suspension, revocation, cancellation of licensesNotice.
Carriers of motor vehicle fuelExamination of records, stocks, etc.
Carriers of motor vehicle fuelInvoice, bill of sale, etc., requiredInspections.
ExemptionsImports, exports, federal salesInvoiceCertificateReporting.
Sales to state or political subdivisions not exempt.
ExemptionSales to foreign diplomatic and consular missions.
ExemptionRacing fuel.
Nongovernmental use of fuels, etc., acquired from United States governmentTaxUnlawful to procure or use.
Extension of time for filing exportation certificates or claiming exemptions.
Refund permit.
Refunds for urban transportation systems.
Refunds for nonhighway use of fuel.
Refunds for transit services to persons with special transportation needs by nonprofit transportation providers.
Refunds for use in manufacturing, cleaning, dyeing.
Refunds on exported fuel.
Claim of refund.
Information may be required.
Payment of refundsInterestPenalty.
Credits on tax in lieu of collection and refund.
Examination of books and records.
Fraudulent invoicesPenalty.
Refunds for fuel lost or destroyed through fire, flood, leakage, etc.
Time limitation on erroneous payment credits or refunds and notices of additional tax.
Diversion of export fuelPenalty.
Other offensesPenalties.
Revenue to motor vehicle fund.
Refund to aeronautics account.
Disposition of fees, fines, penalties.
Enforcement and administrationRule-making authority.
State preempts tax field.
Agreement with tribe for fuel taxes.
Motor vehicle fuel tax cooperative agreement.
Fuel tax evasionSeizure and forfeiture.
Fuel tax evasionForfeiture procedure.
Fuel tax evasionForfeited property.
Fuel tax evasionReturn of seized property.
Fuel tax evasionSearch and seizure.
Fuel tax evasionRules.
Rules1998 c 176.
Findings1998 c 176.
Effective date1998 c 176.
Constitutional limitations on certain taxes, highway funds: State Constitution Art. 2 § 40.
Refunds of tax on marine fuel, disposition under marine recreation land act: Chapter 79A.25 RCW.