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Chapter 82.36 RCW

MOTOR VEHICLE FUEL TAX

RCW Sections

82.36.010Definitions.
82.36.020Tax levied and imposed -- Rate to be computed -- Incidence -- Distribution.
82.36.022Tax imposed -- Intent.
82.36.025Motor vehicle fuel tax rate -- Expiration of subsection.
82.36.026Tax liability -- General.
82.36.027Tax liability of terminal operator.
82.36.028Tax liability -- Reciprocity agreements.
82.36.029Deductions -- Handling losses -- Reports.
82.36.031Periodic tax reports -- Forms--Filing -- Time extensions during state of emergency.
82.36.032Penalty for filing fraudulent tax report.
82.36.035Computation and payment of tax -- Remittance -- Electronic funds transfer.
82.36.040Payment of tax -- Penalty for delinquency.
82.36.044Credit for worthless accounts receivable -- Report -- Adjustment.
82.36.045Licensees, persons acting as licensees -- Tax reports -- Deficiencies, failure to file, fraudulent filings, misappropriation, or conversion -- Penalties, liability -- Mitigation -- Reassessment petition, hearing -- Notice.
82.36.047Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment.
82.36.050Date of mailing deemed date of filing or receipt -- Timely mailing bars penalties and tolls statutory time limitations.
82.36.060Application for license -- Federal certificate of registry -- Investigation -- Fee -- Penalty for false statement -- Bond or security -- Cancellation.
82.36.070Issuance of license -- Display -- Refusal of issuance--Inspection of records.
82.36.075Reports by persons other than licensees -- Department requirements -- Forms.
82.36.080Penalty for acting without license -- Separate licenses for separate activities -- Default assessment.
82.36.090Discontinuance, sale, or transfer of business -- Notice -- Payment of taxes, interest, penalties -- Overpayment refunds.
82.36.095Bankruptcy proceedings -- Notice.
82.36.100Tax required of persons not classed as licensees -- Duties -- Procedure -- Distribution of proceeds -- Penalties -- Enforcement.
82.36.110Delinquency -- Lien of tax -- Notice.
82.36.120Delinquency -- Notice to debtors -- Transfer or disposition of property, credits, or debts prohibited -- Lien -- Answer.
82.36.130Delinquency -- Tax warrant.
82.36.140State may pursue remedy against licensee or bond.
82.36.150Records to be kept by licensees--Inventory -- Statement.
82.36.160Records to be preserved by licensees.
82.36.170Additional reports -- Filing.
82.36.180Examinations and investigations.
82.36.190Suspension, revocation, cancellation of licenses -- Notice.
82.36.200Carriers of motor vehicle fuel -- Examination of records, stocks, etc.
82.36.210Carriers of motor vehicle fuel -- Invoice, bill of sale, etc., required -- Inspections.
82.36.230Exemptions -- Imports, exports, federal sales -- Invoice -- Certificate -- Reporting.
82.36.240Sales to state or political subdivisions not exempt.
82.36.245Exemption -- Sales to foreign diplomatic and consular missions.
82.36.247Exemption -- Racing fuel.
82.36.250Nongovernmental use of fuels, etc., acquired from United States government -- Tax -- Unlawful to procure or use.
82.36.260Extension of time for filing exportation certificates or claiming exemptions.
82.36.270Refund permit.
82.36.275Refunds for urban transportation systems.
82.36.280Refunds for nonhighway use of fuel.
82.36.285Refunds for transit services to persons with special transportation needs by nonprofit transportation providers.
82.36.290Refunds for use in manufacturing, cleaning, dyeing.
82.36.300Refunds on exported fuel.
82.36.310Claim of refund.
82.36.320Information may be required.
82.36.330Payment of refunds -- Interest -- Penalty.
82.36.335Credits on tax in lieu of collection and refund.
82.36.340Examination of books and records.
82.36.350Fraudulent invoices -- Penalty.
82.36.370Refunds for fuel lost or destroyed through fire, flood, leakage, etc.
82.36.375Time limitation on erroneous payment credits or refunds and notices of additional tax.
82.36.380Violations -- Penalties.
82.36.390Diversion of export fuel -- Penalty.
82.36.400Other offenses -- Penalties.
82.36.410Revenue to motor vehicle fund.
82.36.415Refund to aeronautics account.
82.36.420Disposition of fees, fines, penalties.
82.36.430Enforcement.
82.36.435Enforcement and administration -- Rule-making authority.
82.36.440State preempts tax field.
82.36.450Agreement with tribe for fuel taxes.
82.36.460Motor vehicle fuel tax cooperative agreement.
82.36.470Fuel tax evasion -- Seizure and forfeiture.
82.36.475Fuel tax evasion -- Forfeiture procedure.
82.36.480Fuel tax evasion -- Forfeited property.
82.36.485Fuel tax evasion -- Return of seized property.
82.36.490Fuel tax evasion -- Search and seizure.
82.36.495Fuel tax evasion -- Rules.
82.36.800Rules -- 1998 c 176.
82.36.900Findings -- 1998 c 176.
82.36.901Effective date -- 1998 c 176.

Notes:

Constitutional limitations on certain taxes, highway funds: State Constitution Art. 2 ยง 40.

Refunds of tax on marine fuel, disposition under marine recreation land act: Chapter 79A.25 RCW.