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Chapter 82.42 RCW

AIRCRAFT FUEL TAX

RCW Sections

82.42.010Definitions.
82.42.020Aircraft fuel tax imposed -- Exception -- Rate to be computed -- Misappropriation or conversion -- Penalties, liability.
82.42.030Exemptions.
82.42.040Collection of tax -- Procedure -- Licensing -- Surety bond or other security -- Records, reports, statements -- Extensions during state of emergency -- Application -- Investigation -- Fee -- Penalty for false statement.
82.42.040Collection of tax -- Procedure -- Licensing -- Surety bond or other security -- Records, reports, statements -- Extensions during state of emergency -- Application -- Investigation -- Fee -- Penalty for false statement (as amended by 2013 c 23).
82.42.040Application -- Bond -- Investigation -- Fee -- Penalty for false statement (as amended by 2013 c 225).
82.42.050Failure of distributor to file report or statement -- Determination by director of amount sold, delivered or used -- Basis for tax assessment -- Penalty -- Records public.
82.42.055Computation and payment of tax -- Remittance -- Electronic funds transfer.
82.42.060Payment of tax -- Penalty for delinquency -- Enforcement of collection -- Provisions of RCW 82.36.040, 82.36.070, 82.36.110 through 82.36.140 made applicable.
82.42.065Delinquency.
82.42.067Delinquency -- Seizure and sale of property.
82.42.068Payment of tax by a nonlicensee.
82.42.070Imports, exports, sales to United States government exempted -- Procedure -- Sales to state or political subdivisions not exempt -- Refund procedures.
82.42.075Bonding requirements.
82.42.080Violations -- Penalty.
82.42.085Violations -- Penalties.
82.42.090Tax proceeds -- Disposition -- Aeronautics account.
82.42.095Date of mailing deemed date of filing or receipt -- Timely mailing bars penalties and tolls statutory time limitations.
82.42.100Enforcement.
82.42.110Tax upon persons other than distributors -- Imposition -- Collection -- Distribution -- Enforcement.
82.42.115Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment.
82.42.118Civil and statutory penalties and interest -- Deficiency assessments.
82.42.120Mitigation of assessments.
82.42.125Bankruptcy proceedings -- Notice.
82.42.130Administration and enforcement.
82.42.135Discontinuance, sale, or transfer of business -- Notice -- Payment of taxes, interest, penalties.
82.42.140Periodic tax reports.
82.42.145Fuel records.
82.42.200Injunctions -- Writs.
82.42.205Suits for recovery of taxes illegally or erroneously collected.
82.42.210Denial -- Suspension -- Revocation.
82.42.220Claim of refund or credit.
82.42.230Refunds.
82.42.240Remedies cumulative.
82.42.250Tax lien.
82.42.900Severability -- 1967 ex.s. c 10.