Chapter 82.42 RCW

AIRCRAFT FUEL TAX

Sections
Definitions.
Aircraft fuel tax imposedExceptionRate to be computedMisappropriation or conversionPenalties, liability.
Exemptions.
Collection of taxProcedureLicensingSurety bond or other securityRecords, reports, statementsExtensions during state of emergencyApplicationInvestigationFeePenalty for false statement.
Collection of taxProcedureLicensingSurety bond or other securityRecords, reports, statementsExtensions during state of emergencyApplicationInvestigationFeePenalty for false statement (as amended by 2013 c 23).
ApplicationBondInvestigationFeePenalty for false statement (as amended by 2013 c 225).
Failure of distributor to file report or statementDetermination by director of amount sold, delivered or usedBasis for tax assessmentPenaltyRecords public.
Computation and payment of taxRemittanceElectronic funds transfer.
Payment of taxPenalty for delinquencyEnforcement of collectionProvisions of RCW 82.36.040, 82.36.070, 82.36.110 through 82.36.140 made applicable.
Delinquency.
DelinquencySeizure and sale of property.
Payment of tax by a nonlicensee.
Imports, exports, sales to United States government exemptedProcedureSales to state or political subdivisions not exemptRefund procedures.
Bonding requirements.
ViolationsPenalty.
ViolationsPenalties.
Tax proceedsDispositionAeronautics account.
Date of mailing deemed date of filing or receiptTimely mailing bars penalties and tolls statutory time limitations.
Enforcement.
Tax upon persons other than distributorsImpositionCollectionDistributionEnforcement.
AssessmentsWarrantLienFiling feeWrits of execution and garnishment.
Civil and statutory penalties and interestDeficiency assessments.
Mitigation of assessments.
Bankruptcy proceedingsNotice.
Administration and enforcement.
Discontinuance, sale, or transfer of businessNoticePayment of taxes, interest, penalties.
Periodic tax reports.
Fuel records.
InjunctionsWrits.
Suits for recovery of taxes illegally or erroneously collected.
DenialSuspensionRevocation.
Claim of refund or credit.
Refunds.
Remedies cumulative.
Tax lien.
Severability1967 ex.s. c 10.